Konferenzbeitrag

Tax Evasion, Corruption and tax Loopholes

This paper addresses tax loopholes that allow firms to exploit borderline cases between legal tax avoidance and illegal tax evasion. In general, tax loopholes are detrimental for a revenue-maximizing government. This may change in the presence of corruption in the tax administration. Tax loopholes may serve as a separating mechanism that helps governments maximize revenues and curb corruption, which may explain why developing countries only gradually close loopholes in their tax codes.

Language: Englisch

Bibliographic citation: Series: Beiträge zur Jahrestagung des Vereins für Socialpolitik 2016: Demographischer Wandel - Session: The Social Aspects of Fiscal Policy ; No. D10-V3

Classification: Wirtschaft
Tax Evasion and Avoidance
Bureaucracy; Administrative Processes in Public Organizations; Corruption
Asymmetric and Private Information; Mechanism Design

Event: Geistige Schöpfung

(who): Seidel, André
Marjit, Sugata

Event: Veröffentlichung

(who): ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft

(where): Kiel und Hamburg

(when): 2016

Handle: http://hdl.handle.net/10419/145635

Last update: 10.03.2025, 11:44 AM CET

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Konferenzbeitrag

Associated

Seidel, André
Marjit, Sugata
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft

Time of origin

2016

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Tax Evasion, Corruption and tax Loopholes

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Other Objects (12)

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