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Göteborgs universitets publikationer

Tax toleration and tax compliance: How government affects the propensity of firms to enter the unofficial economy

Författare och institution:
Douglas A., Jr. Hibbs (Centrum för forskning om offentlig sektor (CEFOS)); Violeta Piculescu (Institutionen för nationalekonomi med statistik)
Publicerad i:
American Journal of Political Science, 54 ( 1 ) s. 18-33
Artikel, refereegranskad vetenskaplig
Sammanfattning (abstract):
How do government-supplied institutional benefits and the taxation and regulation of producers affect the propensity of private firms to enter the unofficial economy and evade taxation? We propose a model in which the incentive of firms to operate underground depends on tax rates relative to firm-specific thresholds of tax toleration that are decisively affected by quality of governance—in particular by the presence of high-grade institutions delivering services enhancing official production that anchor profit-maximizing firms to the official economy. Some key predictions of the model concerning the determinants of firms’ tax toleration and tax compliance receive broad support from empirical analyses of enterprise-level data from the World Bank’s World Business Environment Surveys.
Ämne (baseras på Högskoleverkets indelning av forskningsämnen):
Ekonomi och näringsliv
Statsvetenskap ->
Studier av offentlig förvaltning
Postens nummer:
Posten skapad:
2010-01-04 12:06
Posten ändrad:
2010-01-26 12:56

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