Corruption and firm tax evasion

•Corruption and firm tax evasion can become intertwined and self-reinforcing.•This paper examines how the potential for bribery affects firm tax evasion.•We use firm-level information on reporting obtained from the World Bank.•We find that bribery results in a reduction of sales reported for taxes.•...

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Bibliographic details
Volume: 124
Main Author: Alm, James
Martinez-Vazquez, Jorge
McClellan, Chandler
Format: Journal Article
Language: English
Zielgruppe: Academic
Place of publication: AMSTERDAM Elsevier B.V 01.04.2016
ELSEVIER
published in: Journal of economic behavior & organization Vol. 124; pp. 146 - 163
Data of publication: April 2016
ISSN: 0167-2681
1879-1751
EISSN: 1879-1751
Discipline: Business
Economics
Subjects:
D7
H26
H32
Online Access: available in Bonn?
Database: Web of Knowledge
Social Sciences Citation Index
Web of Science
Web of Science - Social Sciences Citation Index - 2016
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Gale General OneFile (A&I only)
Academic OneFile (A&I only)
Database information Databases - DBIS