Arbeitspapier

Corporate and personal income tax declarations

to connected objects

Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed. The theoretical analysis in this paper shows that a manager's decision on the firm's behaviour will be independent of his personal preferences if the gain from reducing corporate tax payments is certain, as in the case of tax avoidance. If, however, the firm evades taxes so that the manager's income depends on whether the firm's activities are detected or not, corporate and personal income tax evasion choices cannot be separated.

Language: Englisch

Bibliographic citation: Series: CESifo Working Paper ; No. 1781

Classification: Wirtschaft
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Business Taxes and Subsidies including sales and value-added (VAT)
Tax Evasion and Avoidance

Event: Geistige Schöpfung

(who): Goerke, Laszlo

Event: Veröffentlichung

(who): Center for Economic Studies and ifo Institute (CESifo)

(where): Munich

(when): 2006

Handle: http://hdl.handle.net/10419/25826

Last update: 10.03.2025, 11:43 AM CET

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Object type

Arbeitspapier

Associated

Goerke, Laszlo
Center for Economic Studies and ifo Institute (CESifo)

Time of origin

2006

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Income Tax Buyouts and Income Tax Evasion

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Income Tax Buyouts and Income Tax Evasion

Corporate Social Responsibility and Tax Avoidance

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Corporate Social Responsibility and Tax Avoidance

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Corporate social responsibility and tax avoidance

Tax overpayments, tax evasion, and book-tax differences

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Tax overpayments, tax evasion, and book-tax differences

Tax Progressivity and Tax Evasion

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Tax evasion by individuals

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Relative consumption and tax evasion

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