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: IZA Discussion Papers ; No. 2239

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

Subject: firms
individuals
tax evasion
uncertainty
Unternehmensbesteuerung
Einkommensteuer
Finanzverwaltung
Steuerflucht
Theorie

Event: Geistige Schöpfung

(who): Goerke, Laszlo

Event: Veröffentlichung

(who): Institute for the Study of Labor (IZA)

(where): Bonn

(when): 2006

Handle: http://hdl.handle.net/10419/34042

Last update: 10.03.2025, 11:42 AM CET

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Object type

Arbeitspapier

Associated

Goerke, Laszlo
Institute for the Study of Labor (IZA)

Time of origin

2006

Other Objects (12)

Corporate and personal income tax declarations

Arbeitspapier

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Income tax buyouts and income tax evasion

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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Tax overpayments, tax evasion, and book-tax differences

Tax Progressivity and Tax Evasion

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Profit Sharing and Relative Consumption

Konferenzbeitrag

Profit Sharing and Relative Consumption

Tax evasion by firms

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Tax evasion by firms

Tax evasion by individuals

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Sickness absence and relative income

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Sickness absence and relative income

Relative consumption and tax evasion

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Relative consumption and tax evasion

Corporate and personal income tax declarations

Arbeitspapier

Corporate and personal income tax declarations

Income tax buyouts and income tax evasion

Arbeitspapier

Income tax buyouts and income tax evasion

Income Tax Buyouts and Income Tax Evasion

Arbeitspapier

Income Tax Buyouts and Income Tax Evasion

Corporate Social Responsibility and Tax Avoidance

Arbeitspapier

Corporate Social Responsibility and Tax Avoidance

Corporate social responsibility and tax avoidance

Arbeitspapier

Corporate social responsibility and tax avoidance

Tax overpayments, tax evasion, and book-tax differences

Arbeitspapier

Tax overpayments, tax evasion, and book-tax differences

Tax Progressivity and Tax Evasion

Arbeitspapier

Tax Progressivity and Tax Evasion

Profit Sharing and Relative Consumption

Konferenzbeitrag

Profit Sharing and Relative Consumption

Tax evasion by firms

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Tax evasion by firms

Tax evasion by individuals

Arbeitspapier

Tax evasion by individuals

Sickness absence and relative income

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Sickness absence and relative income

Relative consumption and tax evasion

Arbeitspapier

Relative consumption and tax evasion

Corporate and personal income tax declarations

Arbeitspapier

Corporate and personal income tax declarations

Income tax buyouts and income tax evasion

Arbeitspapier

Income tax buyouts and income tax evasion

Income Tax Buyouts and Income Tax Evasion

Arbeitspapier

Income Tax Buyouts and Income Tax Evasion

Corporate Social Responsibility and Tax Avoidance

Arbeitspapier

Corporate Social Responsibility and Tax Avoidance

Corporate social responsibility and tax avoidance

Arbeitspapier

Corporate social responsibility and tax avoidance

Tax overpayments, tax evasion, and book-tax differences

Arbeitspapier

Tax overpayments, tax evasion, and book-tax differences

Tax Progressivity and Tax Evasion

Arbeitspapier

Tax Progressivity and Tax Evasion

Profit Sharing and Relative Consumption

Konferenzbeitrag

Profit Sharing and Relative Consumption

Tax evasion by firms

Arbeitspapier

Tax evasion by firms

Tax evasion by individuals

Arbeitspapier

Tax evasion by individuals

Sickness absence and relative income

Arbeitspapier

Sickness absence and relative income

Relative consumption and tax evasion

Arbeitspapier

Relative consumption and tax evasion

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