Empowering consumers to reduce corporate tax avoidance: Theory and Experiments
Abstract: We analyze corporate tax avoidance in a theoretical model and in a stylized experimental Bertrand setting in which symmetric firms and consumers sell and buy a homogeneous product, when human participants make decisions as firms and consumers. We investigate how market power and information disclosure of firms’ tax avoidance behavior impacts corporate tax avoidance and market competition. By imposing a tax rating, corporate tax behavior becomes more transparent, and consumers actively and costly boycott firms that do not pay their taxes. Firms adapt and anticipate consumer boycotts and increase tax payments, and prices. When rating disclosure is voluntary, the positive effect on corporate tax compliance vanishes in large markets
- Location
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Deutsche Nationalbibliothek Frankfurt am Main
- Extent
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Online-Ressource, 47 S.
- Language
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Englisch
- Notes
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Veröffentlichungsversion
begutachtet
- Bibliographic citation
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IHS Working Paper ; Bd. 21
- Event
-
Veröffentlichung
- (where)
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Mannheim
- (who)
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SSOAR, GESIS – Leibniz-Institut für Sozialwissenschaften e.V.
- (when)
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2020
- Event
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Veröffentlichung
- (where)
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Wien
- (who)
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Institut für Höhere Studien (IHS), Wien
- (when)
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2020
- Creator
- Contributor
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Institut für Höhere Studien (IHS), Wien
- URN
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urn:nbn:de:0168-ssoar-69844-5
- Rights
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Open Access; Der Zugriff auf das Objekt ist unbeschränkt möglich.
- Last update
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25.03.2025, 1:58 PM CET
Data provider
Deutsche Nationalbibliothek. If you have any questions about the object, please contact the data provider.
Associated
- Fatas, Enrique
- Morales, Antonio J.
- Sonntag, Axel
- Institut für Höhere Studien (IHS), Wien
- SSOAR, GESIS – Leibniz-Institut für Sozialwissenschaften e.V.
Time of origin
- 2020
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Empowering Woodworking Industry Stakeholders to Reduce Environmental Impacts
Empowering electricity consumers through demand response: Why and how
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Essays on tax evasion and tax avoidance
Tax avoidance and optimal income tax enforcement
Embracing responsible innovation and empowering consumers in the digital age
Determinants of Aggressive Tax Avoidance
Legal institutions and tax avoidance
Who Participates in Tax Avoidance?
Tax avoidance and accounting conservatism