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Importing Corruption Culture from Overseas : Evidence from Corporate Tax Evasion in the United States

DeBacker, Jason M. - 2012

confidential IRS audit data, we show that corporations with owners from countries with higher corruption norms engage in higher … owners are from countries with higher corruption norms. This suggests that cultural norms can be a challenge to legal …

Persistent link: https://www.econbiz.de/10012460890

Misreporting Trade : Tariff Evasion, Corruption, and Auditing Standards

Kellenberg, Derek - 2016

, corruption, and trade agreements, suggesting that firms intentionally misreport trade data. These misreports have implications …

Persistent link: https://www.econbiz.de/10012456086

Optimal Government Spending and Taxation in Endgenous Growth Models

Corsetti, Giancarlo - 1996

This paper analyzes optimal spending, tax and financial policies in models of endogenous growth where public spending is productive. We extend previous work in four directions. First, we analyze optimal policies when the government is allowed to borrow and lend, rather than being restricted to...

Persistent link: https://www.econbiz.de/10012472977

Government Spending in a Simple Model of Endogenous Growth

Barro, Robert J. - 1988

I extend existing models of endogenous economic growth to incorporate a government sector. Production involves private capital (broadly defined) and public services. There is constant returns to scale in the two factors, but diminishing returns to each separately. Public services are financed by...

Persistent link: https://www.econbiz.de/10012476481

Taxation, Corruption, and Growth

Aghion, Philippe - 2016

We build an endogenous growth model to analyze the relationships between taxation, corruption, and economic growth … infrastructure. Political corruption governs the efficiency with which tax revenues are translated into infrastructure. The model … predicts an inverted-U relationship between taxation and growth, with corruption reducing the optimal taxation level. We find …

Persistent link: https://www.econbiz.de/10012456744

How Does Expropriation Risk Affect Innovation?

Benavente H., José Miguel; Bravo Ortega, Claudio; … - National Bureau of Economic Research - 2024

risk, such as corruption, negatively impacts innovation by reducing R&D expenditure, human capital in R&D, number of …

Persistent link: https://www.econbiz.de/10014512142

Do Transfer Pricing Reforms Lead to a Boom in Tax Consultants?

Pomeranz, Dina; Suárez Serrato, Juan Carlos - National Bureau of Economic Research - 2025

The OECD has promoted the adoption of internationally standardized transfer pricing rules to curb profit shifting for tax avoidance by multinational firms. Bustos et al. (2023) analyzed a large reform in Chile based on these OECD standards and found that it led to a surge in tax advisory...

Persistent link: https://www.econbiz.de/10015409767

Tax Avoidance as an R&D Subsidy : The Use of Cost Sharing Agreements by US Multinationals

Boller, Lysle; Doyle, Clare M.; Suárez Serrato, Juan Carlos - National Bureau of Economic Research - 2025

We use administrative corporate tax data from the IRS to study a particular form of tax avoidance for US multinational corporations (MNCs). This strategy relies on cost sharing agreements (CSAs), which govern joint R&D efforts conducted with foreign affiliates and allow US MNCs to shift profits...

Persistent link: https://www.econbiz.de/10015409837

Tariffs and State Capacity : A Specific Example

Madsen, Erik; Rotemberg, Martin; Traiberman, Sharon; … - National Bureau of Economic Research - 2025

Evasion is a key obstacle to raising customs revenue. We study how improved administrative capacity enables governments to combat evasion by redesigning tariff codes. Using newly compiled historical records from the Early American Republic, we show that as Customs administration matured, the...

Persistent link: https://www.econbiz.de/10015450898

In-Kind Taxes, Behavior, and Comparative Advantage

Mulligan, Casey B. - 2015

This paper treats taxation in kind (IKT) as an example of price regulation, emphasizing IKT-avoidance behavior, and its interactions with the other costs of price controls. This emphasis fundamentally changes efficiency conclusions, and adds new ones. IKTs do not in fact randomly sample...

Persistent link: https://www.econbiz.de/10012457083