Firms may evade taxes on profits and can also avoid fulfilling legal restrictions on production activities by bribing … bureaucrats. It is shown that the existence of tax evasion does not affect corruption activities at the firm level, while the … budgetary repercussions of tax evasion induce less corruption. Policy measures which alter the gains or losses from corruption …

Firms may evade taxes on profits and can also avoid fulfilling legal restrictions on production activities by bribing … bureaucrats. It is shown that the existence of tax evasion does not affect corruption activities at the firm level, while the … budgetary repercussions of tax evasion induce less corruption. Policy measures which alter the gains or losses from corruption …

shifting of multinationals. Using a theoretically derived corruption weighted tax differential, we show that corruption … increases profit shifting of European firms. We use our estimates to calculate the implied tax revenue elasticities for European … corrupt. This means that corruption negatively affects the revenue gains that countries could have from increasing their tax …

corruption and tax compliance. We do this through a leniency program. In our experiment we nest collusive corruption within a tax …

We use firm-level administrative data from Ecuador to study the implications of 'reverse withholding' for firms' tax … behavior. Withholding does not affect tax liability of firms, but it may result in a discontinuity in the audit probability … firms' profit taxes concentrate near the withholding rate. To explore the link between bunching and evasion, we use data …

Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices …

Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices …

corruption in the administration, these outcomes become more likely. …