Competition and corporate tax evasion : an institution-based view
Year of publication: |
February 2017
|
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Authors: | Gokalp, Omer N. ; Lee, Seung-Hyun ; Peng, Mike W. |
Published in: |
Journal of world business : JWB. - Greenwich, Conn. [u.a.] : JAI Press, ISSN 1090-9516, ZDB-ID 1382307-3. - Vol. 52.2017, 2, p. 258-269
|
Subject: | Informal economy | Competition | Institutions | Corporate tax evasion | Steuervermeidung | Tax avoidance | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax | Steuerstrafrecht | Criminal tax law | Schattenwirtschaft | Underground economy | Wettbewerb | Theorie | Theory | Institutionenökonomik | Institutional economics | Steuerwettbewerb | Tax competition | Steuerflucht | Cross-border tax evasion | Internationaler Wettbewerb | International competition | Informelle Wirtschaft |
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