Bureaucratic Corruption and Profit Tax Evasion
Firms 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.
|Date of creation:||2006|
|Contact details of provider:|| Postal: Poschingerstrasse 5, 81679 Munich|
Phone: +49 (89) 9224-0
Fax: +49 (89) 985369
Web page: http://www.cesifo-group.de
More information through EDIRC
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Sanyal, Amal, 2002. "Audit Hierarchy in a Corrupt Tax Administration: A Note with Qualifications and Extensions," Journal of Comparative Economics, Elsevier, vol. 30(2), pages 317-324, June.
- Besley, Timothy & McLaren, John, 1993. "Taxes and Bribery: The Role of Wage Incentives," Economic Journal, Royal Economic Society, vol. 103(416), pages 119-141, January.
- Martinez-Vazquez, Jorge & Rider, Mark, 2005. "Multiple Modes of Tax Evasion: Theory and Evidence," National Tax Journal, National Tax Association, vol. 58(1), pages 51-76, March.
- Daniel Kaufmann & Shang-Jin Wei, 1999.
"Does "Grease Money" Speed Up the Wheels of Commerce?,"
NBER Working Papers
7093, National Bureau of Economic Research, Inc.
- Kaufmann, Daniel & Wei, Shang-Jin, 1999. "Does 'Grease Money' Speed Up the Wheels of Commerce?," MPRA Paper 8209, University Library of Munich, Germany.
- Daniel Kaufmann & Shang-Jin Wei, 2000. "Does 'Grease Money' Speed Up the Wheels of Commerce?," IMF Working Papers 00/64, International Monetary Fund.
- Kaufman, Daniel & Shang-Jin Wei, 1999. "Does"grease money"speed up the wheels of commerce?," Policy Research Working Paper Series 2254, The World Bank.
- Chander, Parkash & Wilde, Louis, 1992. "Corruption in tax administration," Journal of Public Economics, Elsevier, vol. 49(3), pages 333-349, December.
- HINDRIKS, Jean & KEEN, Michael & MUTHOO, Abhinay, "undated".
"Corruption, extortion and evasion,"
CORE Discussion Papers RP
1671, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Paolo M. Panteghini, 2000. "Tax Evasion and Entrepreneurial Flexibility," Public Finance Review, SAGE Publishing, vol. 28(3), pages 199-209, May.
- Friedman, Eric & Johnson, Simon & Kaufmann, Daniel & Zoido-Lobaton, Pablo, 2000. "Dodging the grabbing hand: the determinants of unofficial activity in 69 countries," Journal of Public Economics, Elsevier, vol. 76(3), pages 459-493, June.
- Sanyal, Amal & Gang, Ira N & Goswami, Omkar, 2000.
"Corruption, Tax Evasion and the Laffer Curve,"
Springer, vol. 105(1-2), pages 61-78, October.
- Sanyal, Amal, 2000. "Audit Hierarchy in a Corrupt Tax Administration," Journal of Comparative Economics, Elsevier, vol. 28(2), pages 364-378, June.
- Jorge Martinez-Vazquez & Mark Rider, 2003. "Multiple Modes of Tax Evasion: Theory and Evidence from the TCMP," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0306, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Gideon Yaniv, 1996. "Tax Evasion and Monopoly Output Decisions: Note," Public Finance Review, SAGE Publishing, vol. 24(4), pages 501-505, October.
- Chu, C Y Cyrus, 1990. "A Model of Income Tax Evasion with Venal Tax Officials: The Case of Taiwan," Public Finance = Finances publiques, , vol. 45(3), pages 392-408.
When requesting a correction, please mention this item's handle: RePEc:ces:ceswps:_1666. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Klaus Wohlrabe)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.