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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

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

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

Tax Policy, Investment and Profit Shifting

Bilicka, Katarzyna A.; Devereux, Michael P.; Güçeri, İrem - National Bureau of Economic Research - 2024

Many multinational firms (MNEs) pay low or no corporation tax in high-tax countries because they shift taxable income to tax havens. We incorporate nonconvex costs of profit shifting and unobserved heterogeneity in profit-shifting ability in the MNEs' value maximization problem to study...

Persistent link: https://www.econbiz.de/10015145083

Corporate Tax Avoidance and Firm Value

Desai, Mihir A. - 2005

How do investors value managerial actions designed solely to minimize corporate tax obligations? Using a framework in which managers' tax sheltering decisions are related to their ability to divert value, this paper predicts that the effect of tax avoidance on firm value should vary...

Persistent link: https://www.econbiz.de/10012467444

Theft and Taxes

Desai, Mihir A. - 2004

This paper analyzes the interaction between corporate taxes and corporate governance. We show that the characteristics of a taxation system affect the extraction of private benefits by company insiders. A higher tax rate increases the amount of income insiders divert and thus worsens governance...

Persistent link: https://www.econbiz.de/10012467710

The Economics of Corporate Tax Selfishness

Slemrod, Joel - 2004

This paper offers an economics perspective on corporate tax noncompliance. It first reviews what is known about the extent and nature of corporate tax noncompliance and the resources devoted to enforcement. It then addresses the supply of corporate noncompliance -- the industrial organization of...

Persistent link: https://www.econbiz.de/10012467831