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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 …
Persistent link: https://www.econbiz.de/10012780466
corruption and tax compliance. We do this through a leniency program. In our experiment we nest collusive corruption within a tax …
Persistent link: https://www.econbiz.de/10011729754
corruption and tax compliance. We explore this through a formal leniency program. In our experiment, we nest collusive corruption …
Persistent link: https://www.econbiz.de/10011861538
corruption and tax compliance. We explore this through a formal leniency program. In our experiment, we nest collusive corruption …
Persistent link: https://www.econbiz.de/10011894106
corruption and tax compliance. We explore this through a formal leniency program. In our experiment, we nest collusive corruption …
Persistent link: https://www.econbiz.de/10014112198
To identify transactions at risk of tariff evasion, this paper matches export transaction data from France with import transaction data from Madagascar using container identifiers. Reporting discrepancies between exporters and importers are prevalent but small, with over two-fifths of importers...
Persistent link: https://www.econbiz.de/10014435265
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 …
Persistent link: https://www.econbiz.de/10005196227
This paper investigates whether corruption has contributed to the rise of the shadow economy in Uganda. Using … between corruption and the size of the shadow economy in both the long- and short-run. Additionally, the causality results … reveal a bidirectional causal relationship between the shadow economy and corruption, and vice versa. These findings suggest …
Persistent link: https://www.econbiz.de/10013183994
confidential IRS audit data, we show that corporations with owners from countries with higher corruption norms engage in higher … owners are from countries with higher corruption norms. This suggests that cultural norms can be a challenge to legal …
Persistent link: https://www.econbiz.de/10014176768
Most of the countries in the world face corruption and struggling against to it in many aspects. Due to various … long existence of corruption around the world made an illusion to the policy makers and public as it is unavoidable and … adjustable. This creates an intuition to esquire into what makes the corruption market successful all over the world for many …
Persistent link: https://www.econbiz.de/10012119899