Tax Evasion by Firms

Laszlo Goerke

No 202104, IAAEU Discussion Papers from Institute of Labour Law and Industrial Relations in the European Union (IAAEU)

Abstract: This contribution surveys theoretical analyses of tax evasion by firms. It uses a simple model in which the firm determines economic activity and the under-declaration of the tax base to integrate various approaches into a coherent analytical framework. Initially, the chapter characterises the basic features of the firm's decision. Subsequently, it considers the effects of firm-size heterogeneity, restrictions on evasion behaviour, the co-existence of tax evasion with other illegal activities, output market interactions, non-profit objectives, and corporate governance issues.

Keywords: Firm; Tax Avoidance; Tax Evasion (search for similar items in EconPapers)
JEL-codes: H25 H26 K34 (search for similar items in EconPapers)
Date: 2021-04
New Economics Papers: this item is included in nep-bec, nep-cfn, nep-cwa, nep-iue, nep-law and nep-pbe
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Persistent link: https://EconPapers.repec.org/RePEc:iaa:dpaper:202104

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