Tax evasion by domestic and foreign-owned Portuguese firms: a bunching analysis

Risa Pavia ()
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Risa Pavia: Université catholique de Louvain, CORE, Belgium

No 2017020, LIDAM Discussion Papers CORE from Université catholique de Louvain, Center for Operations Research and Econometrics (CORE)

Abstract: In this paper I examine whether firms report zero profits as a tax evasion strategy by testing the e ects on bunching at zero of an exogenous shock to the cost of evasion in Portugal. I develop a unique identification strategy by exploiting the targeting of

Keywords: ITaxation; Firms; Bunching; Portugal (search for similar items in EconPapers)
JEL-codes: H25 H26 (search for similar items in EconPapers)
Date: 2017-07-28
New Economics Papers: this item is included in nep-eur, nep-iue and nep-pbe
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Persistent link: https://EconPapers.repec.org/RePEc:cor:louvco:2017020

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