This paper endeavours to investigate whether a complex tax system influences firms' propensity toward tax evasion … required to pay taxes and higher total tax payments were associated with a greater extent and incidence of tax evasion among … tests. Furthermore, our heterogeneity analyses showed that the effect of tax complexity on firm tax evasion was more …

results, a public finance researcher would state that business and capital income are more prone to tax evasion than the …, and 3) a researcher testing the validity of the life cycle theory (or its behavioral counterpart) would refute the …

evasion. When a tax rate changes in one country, firms in that country modify their reports of the trade flow relative to … partner firms abroad in order to lower taxable profits for evasion purposes. I provide novel evidence of significant corporate … tax evasion and confirm and complement existing estimates of tariff evasion, leveraging a panel data set of more than 60 …

This paper has attempted to provide estimates of the size of the underground economy and estimated tax evasion in Ghana …