دورية أكاديمية
Tax Evasion, Corruption and Market Entry
| العنوان: | Tax Evasion, Corruption and Market Entry |
|---|---|
| المؤلفون: | Seidel, André, Thum, Marcel |
| حالة النشر: | acceptedVersion |
| بيانات النشر: | Wiley, 2016. |
| سنة النشر: | 2016 |
| المجموعة: | Hochschulschriftenserver (HSSS) der SLUB Dresden |
| Original Material: | urn:nbn:de:bsz:14-qucosa2-859847 |
| مصطلحات موضوعية: | Tax policy, Market entry, Corruption, Tax evasion, Enforcement, Steuerpolitik, Markteintritt, Korruption, Steuerhinterziehung, Besteuerung, info:eu-repo/classification/ddc/320, ddc:320, info:eu-repo/classification/ddc/330, ddc:330 |
| الوصف: | We analyze the impact of tax policy on the market entry of firms in the presence of corruption and tax evasion. In a world with corruption, firms must bribe corrupt officials to enter the market. For a given level of bribes, higher tax rates and stricter enforcement of taxation decrease tax evasion but typically reduce market entry. However, when the level of bribes reacts to tax policy, higher taxes and stricter enforcement of taxation can have a double benefit. Up to a certain threshold, for which we develop a simple rule, stricter enforcement increases market entry and reduces tax evasion. |
| Original Identifier: | oai:qucosa:de:qucosa:85984 |
| نوع الوثيقة: | Article |
| اللغة: | English |
| تدمد: | 2662-8449 |
| DOI: | 10.1111/sjpe.12100 |
| الإتاحة: | https://tud.qucosa.de/id/qucosa%3A85984Test https://tud.qucosa.de/api/qucosa%3A85984/attachment/ATT-0Test/ |
| حقوق: | info:eu-repo/semantics/openAccess |
| رقم الانضمام: | edsndl.DRESDEN.oai.qucosa.de.qucosa.85984 |
| قاعدة البيانات: | Networked Digital Library of Theses & Dissertations |
| تدمد: | 26628449 |
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| DOI: | 10.1111/sjpe.12100 |