Bribes and Business Tax Evasion (Report)
The European Journal of Comparative Economics 2009, Dec, 6, 2
The European Journal of Comparative Economics
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1. Introduction Business tax compliance is critical to the fiscal viability of governments. This is particularly true because the bulk of the government's tax revenues, including taxes on profits, VAT and sales taxes, income tax withholding, and employment taxes are collected or paid by business (Joulfaian, 2000). Yet despite its importance, little is known about business tax compliance and the behavioral consequences of the various tax regimes (Cowell 2004). Indeed, the empirical literature on business tax evasion is scant, in sharp contrast to the voluminous work on individual income tax compliance (Clotfelter 1983; Cowell, 1990; Slemrod, 1992).
- Category: Finance
- Published: 01 December 2009
- Publisher: Mario Rostoni Library - Universita Carlo Cattaneo- LIUC
- Print Length: 34 Pages
- Language: English