Bureaucratic corruption and profit tax evasion
AbstractFirms 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 non-systematic impact on tax evasion behaviour.
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Bibliographic InfoArticle provided by Springer in its journal Economics of Governance.
Volume (Year): 9 (2008)
Issue (Month): 2 (May)
Contact details of provider:
Web page: http://link.springer.de/link/service/journals/10101/index.htm
Other versions of this item:
- D73 - Microeconomics - - Analysis of Collective Decision-Making - - - Bureaucracy; Administrative Processes in Public Organizations; Corruption
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
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