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Competition and Tax Evasion: A Cross Country Study

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  • Yiqun Wang

    ()
    (University of Illinois at Urbana-Champaign, Department of Economics, 214 DKH, 1407 W. Gregory, Urbana, Illinois 61801,U.S.A.)

Abstract

This paper investigates the determinants of tax evasion, utilizing rich cross-country data of firm-level survey from the World Bank, and shows that competition is a key factor determining evasion activities; however its effect displays a decreasing trend. It is also shown that business obstacles facing firms such as tax administration and unfair practices play significant roles in explaining tax evasion. Firm characteristics such as size, age, ownership are also found important determinants. The empirical analysis controls for industry and country-level effects, for instance quality of the legal environment.

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Bibliographic Info

Article provided by Queensland University of Technology (QUT), School of Economics and Finance in its journal Economic Analysis and Policy (EAP).

Volume (Year): 42 (2012)
Issue (Month): 2 (September)
Pages: 189-208

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Handle: RePEc:eap:articl:v:42:y:2012:i:2:p:189-208

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Keywords: tax evasion; competition; legal environment;

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  1. Schwieren, Christiane & Weichselbaumer, Doris, 2008. "Does Competition Enhance Performance or Cheating? A Laboratory Experiment," IZA Discussion Papers 3275, Institute for the Study of Labor (IZA).
  2. Jose Scheinkman & Aureo de Paula, 2007. "The Informal Sector," 2007 Meeting Papers 117, Society for Economic Dynamics.
  3. Gabriela Inchauste & Mark Gradstein & Era Dabla-Norris, 2005. "What Causes Firms to Hide Output? the Determinants of Informality," IMF Working Papers 05/160, International Monetary Fund.
  4. Bayer, Ralph-C., 2006. "A contest with the taxman - the impact of tax rates on tax evasion and wastefully invested resources," European Economic Review, Elsevier, vol. 50(5), pages 1071-1104, July.
  5. Alm, James & Sennoga, Edward B., 2010. "Mobility, Competition, And The Distributional Effects Of Tax Evasion," National Tax Journal, National Tax Association, vol. 63(4), pages 1055-84, December.
  6. Era Dabla-Norris & Gabriela Inchauste, 2008. "Informality and Regulations: What Drives the Growth of Firms?," IMF Staff Papers, Palgrave Macmillan, vol. 55(1), pages 50-82, April.
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