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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.

Suggested Citation

  • Paolo M. Panteghini, 2000. "Tax Evasion and Entrepreneurial Flexibility," Public Finance Review, , vol. 28(3), pages 199-209, May.
  • 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;International Institute of Public Finance, vol. 14(3), pages 281-292, June.
    2. Laszlo Goerke, 2008. "Bureaucratic corruption and profit tax evasion," Economics of Governance, Springer, vol. 9(2), pages 177-196, May.
    3. Laszlo Goerke & Marco Runkel, 2011. "Tax evasion and competition," Scottish Journal of Political Economy, Scottish Economic Society, vol. 58(5), pages 711-736, November.
    4. Goerke, Laszlo, 2001. "Tax Evasion in a Unionised Economy," IZA Discussion Papers 382, Institute for the Study of Labor (IZA).
    5. Cebula, Richard & McGrath, Richard, 2000. "An Empirical Note on Determinants of Income Tax Evasion, 1973-1997," MPRA Paper 58549, University Library of Munich, Germany.

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