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  1. The spillover effects of crime on firm tax evasion Providing an empirical argument for negative reciprocal behaviour against the state
    Autor*in: Kisters, Tom
    Erschienen: 2022
    Verlag:  WU Vienna University of Economics and Business, [Vienna]

    This paper uses firm-level survey data to explore whether the extent to which firms perceive taxes and crime as impediments to their operations and growth (perceived constraints) affects firm tax evasion. To rule out spurious covariation, I use... mehr

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    Standort:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
    Fernleihe:
    keine Fernleihe

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    VS 317
    Fernleihe:
    keine Fernleihe

     

    This paper uses firm-level survey data to explore whether the extent to which firms perceive taxes and crime as impediments to their operations and growth (perceived constraints) affects firm tax evasion. To rule out spurious covariation, I use reported crime incidences as an instrumental variable. I establish a negative effect of perceived constraints on sales reported for tax purposes. The effect is large and amounts to a drop in reported sales of 3.4-13.6% in the preferred specification. I hypothesise that this result is best explained by negative reciprocal behaviour against the state. The result is robust when adding a second instrument (Power Outages) and different controls

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    Schriftenreihe: WU international taxation research paper series ; no. 2022, 03
    Schlagworte: Reciprocity; Crime; Crime Perception; Tax evasion; Instrumental Variable
    Umfang: 1 Online-Ressource (circa 83 Seiten), Illustrationen