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Corporate Income Tax Evasion and Managerial Preferences

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  • David Joulfaian

Abstract

This paper investigates the role of managerial preferences in shaping corporate income tax evasion. Using noncompliance with the personal income tax as a measure of taste for evasion, the empirical results from a sample of corporate income tax returns show that managerial preferences play an important role in determining noncompliance with the corporate income tax. Basic sample tabulations show that, when compared to compliant firms, noncompliant firms are three times more likely to be managed by executives who have understated personal taxes. In addition, results from multivariate analyses suggest that the amount of underreported income is significantly higher in the presence of such executives. © 2000 by the President and Fellows of Harvard College and the Massachusetts Institute of Technology

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File URL: http://www.mitpressjournals.org/doi/pdf/10.1162/rest.2000.82.4.698
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Bibliographic Info

Article provided by MIT Press in its journal The Review of Economics and Statistics.

Volume (Year): 82 (2000)
Issue (Month): 4 (November)
Pages: 698-701

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Handle: RePEc:tpr:restat:v:82:y:2000:i:4:p:698-701

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Web page: http://mitpress.mit.edu/journals/

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Cited by:
  1. Joel Slemrod, 2004. "The Economics of Corporate Tax Selfishness," NBER Working Papers 10858, National Bureau of Economic Research, Inc.
  2. James Alm & Chandler McClellan, 2012. "Tax Morale and Tax Compliance from the Firm's Perspective," Kyklos, Wiley Blackwell, vol. 65(1), pages 1-17, 02.
  3. Goerke, Laszlo, 2006. "Corporate and Personal Income Tax Declarations," IZA Discussion Papers 2239, Institute for the Study of Labor (IZA).
  4. Lindsay Tedds, 2010. "Keeping it off the books: an empirical investigation of firms that engage in tax evasion," Applied Economics, Taylor & Francis Journals, vol. 42(19), pages 2459-2473.
  5. Compton, Ryan & Sandler, Daniel & Tedds, Lindsay M., 2010. "Backdating, tax evasion, and the unintended consequences of Canadian tax reform," MPRA Paper 39788, University Library of Munich, Germany.
  6. Lory Barile, 2012. "Does tax evasion affect firms’ internal control? Some evidence from an experimental approach," Labsi Experimental Economics Laboratory University of Siena 039, University of Siena.
  7. Richard J. Cebula, 2013. "New and Current Evidence on Determinants of Aggregate Federal Personal Income Tax Evasion in the United States," American Journal of Economics and Sociology, Wiley Blackwell, vol. 72(3), pages 701-731, 07.

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