Kurauone, Ophias; Kong, Yusheng; Sun, Huaping; Famba, … - In: Journal of Financial Economic Policy 13 (2021) 6, pp. 698-729
Purpose: This study aims to examine the significance of public/political corruption; trade tax revenue (import and export) on tax evasion in a group of 140 countries for the period 2008–2017. Sampled countries were subsequently grouped into four clusters for further testing. With the increase...