Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/34042 
Autor:innen: 
Erscheinungsjahr: 
2006
Schriftenreihe/Nr.: 
IZA Discussion Papers No. 2239
Verlag: 
Institute for the Study of Labor (IZA), Bonn
Zusammenfassung: 
Decisions 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.
Schlagwörter: 
firms
individuals
tax evasion
uncertainty
JEL: 
H24
H25
H26
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
235.15 kB





Publikationen in EconStor sind urheberrechtlich geschützt.