Arbeitspapier
Tax evasion by firms
This contribution surveys theoretical analyses of tax evasion by firms. It uses a simple model in which the firm determines economic activity and the under-declaration of the tax base to integrate various approaches into a coherent analytical framework. Initially, the chapter characterises the basic features of the firm's decision. Subsequently, it considers the effects of firm-size heterogeneity, restrictions on evasion behaviour, the co-existence of tax evasion with other illegal activities, output market interactions, non-profit objectives, and corporate governance issues.
- Language
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Englisch
- Bibliographic citation
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Series: IAAEU Discussion Paper Series in Economics ; No. 04/2021
- Classification
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Wirtschaft
Business Taxes and Subsidies including sales and value-added (VAT)
Tax Evasion and Avoidance
Tax Law
- Subject
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Firm
Tax Avoidance
Tax Evasion
- Event
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Geistige Schöpfung
- (who)
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Goerke, Laszlo
- Event
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Veröffentlichung
- (who)
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University of Trier, Institute for Labour Law and Industrial Relations in the European Union (IAAEU)
- (where)
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Trier
- (when)
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2021
- Handle
- Last update
-
10.03.2025, 11:42 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Goerke, Laszlo
- University of Trier, Institute for Labour Law and Industrial Relations in the European Union (IAAEU)
Time of origin
- 2021
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