Competition and corporate tax evasion: An institution-based view
Why do firms evade taxes? We tackle this question by studying firms in the formal sector operating in countries with different institutional backgrounds, and comparing the incentives and constraints of staying within the formal sector against the competitive pressures originating from the informal s...
| Main Authors: | , , |
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| Format: | Journal Article |
| Published: |
Pergamon
2016
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| Online Access: | http://hdl.handle.net/20.500.11937/49983 |