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Corruption and Firm Tax Evasion in Transition Economies: Results from Censored Quantile Instrumental Variables Estimation
Atlantic Economic Journal Pub Date : 2020-06-01 , DOI: 10.1007/s11293-020-09666-2
James E. Payne , James W. Saunoris

Abstract This study examines the relationship between firm-level tax evasion and corruption. The literature has considered the corruption-firm tax evasion nexus to some extent, however, the heterogeneous impact of bribes on tax evasion has been largely ignored. We posit that the impact of bribes on tax evasion is conditional on the prevalence of tax evasion. Using firm-level information from the Business Environment and Enterprise Performance Survey (BEEPS) across 25 transition economies for the years 2002 and 2005, we estimate the heterogeneous impact of bribes on tax evasion using the censored quantile instrumental variables technique. The results show that corruption has a larger impact when tax evasion is more widespread. Among other results, firm-level characteristics also show heterogeneous effects across the conditional distribution of tax evasion. In terms of the policy implications, the results suggest that policies that focus on reducing the tax burden and controlling corruption will be more effective when tax evasion is more prevalent.

中文翻译:

转型经济体中的腐败和企业逃税:截尾分位数工具变量估计的结果

摘要 本研究考察了企业层面的逃税与腐败之间的关系。文献在一定程度上考虑了腐败与企业逃税的关系,然而,贿赂对逃税的异质影响在很大程度上被忽略了。我们假设贿赂对逃税的影响取决于逃税的普遍性。使用 2002 年和 2005 年 25 个转型经济体的商业环境和企业绩效调查 (BEEPS) 的公司层面信息,我们使用审查分位数工具变量技术估计贿赂对逃税的异质影响。结果表明,当逃税更普遍时,腐败会产生更大的影响。在其他结果中,公司层面的特征也显示出对逃税条件分布的异质影响。就政策含义而言,结果表明,当逃税更为普遍时,侧重于减轻税收负担和控制腐败的政策将更加有效。
更新日期:2020-06-01
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