Competition and corporate tax evasion: An institution-based view

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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...

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Bibliographic Details
Main Authors:	Gokalp, O., Lee, S., Peng, Mike
Format:	Journal Article
Published:	Pergamon 2016
Online Access:	http://hdl.handle.net/20.500.11937/49983

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