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
- Standort
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Deutsche Nationalbibliothek Frankfurt am Main
- Umfang
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Online-Ressource, 47 S.
- Sprache
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Englisch
- Anmerkungen
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Veröffentlichungsversion
begutachtet
- Erschienen in
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IHS Working Paper ; Bd. 21
- Ereignis
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Veröffentlichung
- (wo)
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Mannheim
- (wer)
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SSOAR, GESIS – Leibniz-Institut für Sozialwissenschaften e.V.
- (wann)
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2020
- Ereignis
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Veröffentlichung
- (wo)
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Wien
- (wer)
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Institut für Höhere Studien (IHS), Wien
- (wann)
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2020
- Urheber
- Beteiligte Personen und Organisationen
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Institut für Höhere Studien (IHS), Wien
- URN
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urn:nbn:de:0168-ssoar-69844-5
- Rechteinformation
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Open Access; Der Zugriff auf das Objekt ist unbeschränkt möglich.
- Letzte Aktualisierung
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25.03.2025, 13:58 MEZ
Datenpartner
Deutsche Nationalbibliothek. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Beteiligte
- Fatas, Enrique
- Morales, Antonio J.
- Sonntag, Axel
- Institut für Höhere Studien (IHS), Wien
- SSOAR, GESIS – Leibniz-Institut für Sozialwissenschaften e.V.
Entstanden
- 2020
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