Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/25826 
Kompletter Metadatensatz
Erscheint in der Sammlung:
DublinCore-FeldWertSprache
dc.contributor.authorGoerke, Laszloen
dc.date.accessioned2006-09-06-
dc.date.accessioned2009-07-28T08:12:36Z-
dc.date.available2009-07-28T08:12:36Z-
dc.date.issued2006-
dc.identifier.urihttp://hdl.handle.net/10419/25826-
dc.description.abstractDecisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed. The theoretical analysis in this paper shows that a manager's decision on the firm's behaviour will be independent of his personal preferences if the gain from reducing corporate tax payments is certain, as in the case of tax avoidance. If, however, the firm evades taxes so that the manager's income depends on whether the firm's activities are detected or not, corporate and personal income tax evasion choices cannot be separated.en
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x1781en
dc.subject.jelH24en
dc.subject.jelH25en
dc.subject.jelH26en
dc.subject.ddc330en
dc.titleCorporate and personal income tax declarations-
dc.typeWorking Paperen
dc.identifier.ppn517032147en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

Datei(en):
Datei
Größe
140.86 kB





Publikationen in EconStor sind urheberrechtlich geschützt.