Purpose – The purpose of this paper is to argue for inclusion of evasive foreign direct investment (FDI) into search-based motivation typologies in international business.Design/methodology/approach – Critically reassessing academic literature and using anecdotalevidence, the authors augment...

This paper investigates the tax responsiveness of multinational firms' investment decisions in foreign countries, distinguishing firms that are able to avoid taxes (avoiders) from those that are not (non-avoiders). From a theoretical point of view, the tax responsiveness of firms crucially...

This study aims to analyse tax noncompliant activities by specifically examining the effect of tax amnesty on taxpayers' compliant behaviour. Indonesia is taken as a case study since it is a populous country with a high dependency on tax revenue and a long history of tax reforms of more than 20...