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Autor:innen: 
Erscheinungsjahr: 
2021
Schriftenreihe/Nr.: 
IAAEU Discussion Paper Series in Economics No. 04/2021
Verlag: 
University of Trier, Institute for Labour Law and Industrial Relations in the European Union (IAAEU), Trier
Zusammenfassung: 
This contribution surveys theoretical analyses of tax evasion by firms. It uses a simple model in which the firm determines economic activity and the under-declaration of the tax base to integrate various approaches into a coherent analytical framework. Initially, the chapter characterises the basic features of the firm's decision. Subsequently, it considers the effects of firm-size heterogeneity, restrictions on evasion behaviour, the co-existence of tax evasion with other illegal activities, output market interactions, non-profit objectives, and corporate governance issues.
Schlagwörter: 
Firm
Tax Avoidance
Tax Evasion
JEL: 
H25
H26
K34
Dokumentart: 
Working Paper

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