Resource title

Bureaucratic corruption and profit tax evasion

Resource image

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Resource description

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 nonsystematic impact on tax evasion behaviour.

Resource author

Laszlo Goerke

Resource publisher

Resource publish date

Resource language

eng

Resource content type

text/html

Resource resource URL

http://hdl.handle.net/10419/19130

Resource license

Adapt according to the presented license agreement and reference the original author.