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Tax Evasion and Entrepreneurial Flexibility

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  • Paolo M. Panteghini

    (Università degli Studi di Brescia)

Abstract

The separation between a firm’s decision to evade taxes and its other choices fails to hold if an irreversible investment is introduced. This model applies the well-known Bernanke’s bad news principle, in which auditing is bad news for tax-evading firms. This article thus shows that evasion affects investment, which in turn determines production.

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Bibliographic Info

Article provided by in its journal Public Finance Review.

Volume (Year): 28 (2000)
Issue (Month): 3 (May)
Pages: 199-209

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Handle: RePEc:sae:pubfin:v:28:y:2000:i:3:p:199-209

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Cited by:
  1. Laszlo Goerke, 2007. "Corporate and personal income tax declarations," International Tax and Public Finance, Springer, Springer, vol. 14(3), pages 281-292, June.
  2. Laszlo Goerke & Marco Runkel, 2011. "Tax evasion and competition," Scottish Journal of Political Economy, Scottish Economic Society, vol. 58(5), pages 711-736, November.
  3. Richard Cebula, 2003. "Tax evasion as ade facto vote of disapproval of PAC contributions," Atlantic Economic Journal, International Atlantic Economic Society, International Atlantic Economic Society, vol. 31(4), pages 338-347, December.
  4. Laszlo Goerke, 2008. "Bureaucratic corruption and profit tax evasion," Economics of Governance, Springer, Springer, vol. 9(2), pages 177-196, May.
  5. Goerke, Laszlo, 2001. "Tax Evasion in a Unionised Economy," IZA Discussion Papers 382, Institute for the Study of Labor (IZA).

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