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The underground economy in the late 1990s : evading taxes, or evading competition?
Karlinger, Liliane - In: World development : the multi-disciplinary … 37 (2009) 10, pp. 1600-1611
Persistent link: https://www.econbiz.de/10003899685
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The learning path of the hidden economy : the tax burden and tax evasion in New Zealand
Giles, David E. A.; Caragata, Patrick James - In: Applied economics 33 (2001) 14, pp. 1857-1867
Persistent link: https://www.econbiz.de/10001644754
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Shadow Economies in highly developed OECD countries: What are the driving forces?
Schneider, Friedrich; Buehn, Andreas - 2013
The main focus of this paper lies on the driving forces of the development and size of the shadow economy in 39 highly developed OECD countries. The most influential factors on the shadow economy are tax policies and state regulation, which, if rising, increase the shadow economy, though other,...
Persistent link: https://www.econbiz.de/10010368252
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Exploring the illegal practice of under-reporting wages in the construction industry : some lessons from Romania
Horodnic, Ioana Alexandra; Williams, Colin C.; … - In: Applied economics 55 (2023) 26, pp. 2978-2992
Persistent link: https://www.econbiz.de/10014296351
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Tax avoidance, large positive temporary book-tax differences, and earnings persistence
Blaylock, Bradley; Shevlin, Terry; Wilson, Ryan J. - In: The accounting review : a publication of the American … 87 (2012) 1, pp. 91-120
Persistent link: https://www.econbiz.de/10009506465
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Product market power and tax avoidance : market leaders, mimicking strategies, and stock returns
Kubick, Thomas R.; Lynch, Daniel P.; Mayberry, Michael A.; … - In: The accounting review : a publication of the American … 90 (2015) 2, pp. 675-702
Persistent link: https://www.econbiz.de/10010517086
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Is corporate social responsibility (CSR) associated with tax avoidance? : evidence from irresponsible CSR activities
Hoi, Chun-keung; Wu, Qiang; Zhang, Hao - In: The accounting review : a publication of the American … 88 (2013) 6, pp. 2025-2059
Persistent link: https://www.econbiz.de/10010231054
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Do socially responsible firms pay more taxes?
Davis, Angela K.; Guenther, David A.; Krull, Linda K.; … - In: The accounting review : a publication of the American … 91 (2016) 1, pp. 47-68
Persistent link: https://www.econbiz.de/10011482674
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Dual class ownership and tax avoidance
McGuire, Sean T.; Wang, Dechun; Wilson, Ryan J. - In: The accounting review : a publication of the American … 89 (2014) 4, pp. 1487-1516
Persistent link: https://www.econbiz.de/10010407890
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Incentives for tax planning and avoidance : evidence from the field
Graham, John R.; Hanlon, Michelle Lee; Shevlin, Terry; … - In: The accounting review : a publication of the American … 89 (2014) 3, pp. 991-1023
Persistent link: https://www.econbiz.de/10010407965