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.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 1666
- Klassifikation
-
Wirtschaft
Bureaucracy; Administrative Processes in Public Organizations; Corruption
Tax Evasion and Avoidance
Business Taxes and Subsidies including sales and value-added (VAT)
- Thema
-
corruption
firms
tax evasion
Korruption
Unternehmensbesteuerung
Steuervermeidung
Steuerkriminalität
Kosten-Nutzen-Analyse
Theorie
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Goerke, Laszlo
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2006
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Goerke, Laszlo
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2006
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