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Bribes and Business Tax EvasionDavid JoulfaianGovernment of the United States of America - Department of the Treasury - Office of Tax Analysis August 13, 2009 European Journal of Comparative Economics, Vol. 6, No. 2, pp. 227-244, December 2009 Abstract: This paper investigates the role of governance, in particular tax related bribes, in shaping business tax compliance behavior. The empirical results show that business noncompliance rises with corruption. More specifically, the findings from 27 transition economies suggest that tax evasion thrives when bribes to tax officials are commonplace. These findings are robust to a number of specifications that control for firm and country attributes. They also highlight the potential endogeneity of bribes.
Number of Pages in PDF File: 26 Keywords: Tax Evasion, Firm Behavior, Bribes JEL Classification: H25, H26, H32, D73 Accepted Paper SeriesDate posted: May 27, 2006 ; Last revised: January 26, 2010Suggested CitationContact Information
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