In this study, we examine whether state-level corruption and corporate tax avoidance in the U.S. are related. Using a … sample of 36,078 U.S. firm-year observations from 1998 to 2014, we find that corruption is significantly positively related …-level, we observe that corruption is significantly positively related to corporate tax avoidance in states that have low levels …

-92 -- Parkash Chander and Louis Wilde (1992), 'Corruption in Tax Administration', Journal of Public Economics, 49 (3), December, 333 …

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 …

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 …

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 …