Arbeitspapier
Bureaucratic corruption and profit tax evasion
Firms may evade taxes on profits and can also avoid fulfilling legal restrictions on production activities by bribing bureaucrats. It is shown that the existence of tax evasion does not affect corruption activities at the firm level, while the budgetary repercussions of tax evasion induce less corruption. Policy measures which alter the gains or losses from corruption have a nonsystematic impact on tax evasion behaviour.
- Language
-
Englisch
- Bibliographic citation
-
Series: CESifo Working Paper ; No. 1666
- Classification
-
Wirtschaft
Bureaucracy; Administrative Processes in Public Organizations; Corruption
Tax Evasion and Avoidance
Business Taxes and Subsidies including sales and value-added (VAT)
- Subject
-
corruption
firms
tax evasion
Korruption
Unternehmensbesteuerung
Steuervermeidung
Steuerkriminalität
Kosten-Nutzen-Analyse
Theorie
- Event
-
Geistige Schöpfung
- (who)
-
Goerke, Laszlo
- Event
-
Veröffentlichung
- (who)
-
Center for Economic Studies and ifo Institute (CESifo)
- (where)
-
Munich
- (when)
-
2006
- Handle
- Last update
-
10.03.2025, 11:42 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Goerke, Laszlo
- Center for Economic Studies and ifo Institute (CESifo)
Time of origin
- 2006
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