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An Analysis of the Underground Economy and its Macroeconomic Consequences

Dabla-Norris, Era - 2003

This paper develops a dynamic computable general equilibrium model in which optimizing agents evade taxes by operating in the underground economy. The cost to firms of evading taxes is that they find themselves subject to credit rationing from banks. Our model simulations show that in the...

Persistent link: https://www.econbiz.de/10014399682

Corporate digital transformation and tax avoidance : evidence from China

Chen, Meian; Zhao, Ke; Jin, Wei - In: Pacific-Basin finance journal 85 (2024), pp. 1-16

Persistent link: https://www.econbiz.de/10014575669

Taxes, institutions, and illicit financial flows in Africa

Bentum-Ennin, Isaac; Mensah, Samuel; Kulu, Evans - In: Global business & economics review 31 (2024) 1, pp. 118-135

Persistent link: https://www.econbiz.de/10015060896

Tax avoidance news, investor behavior, and stock market performance

Su, Qi; Deng, Yawen - In: Finance research letters 67 (2024) 1, pp. 1-7

Persistent link: https://www.econbiz.de/10015061748

Digitalization of tax administration and tax avoidance : evidence on tax reform dynamics in Morocco

Belahouaoui, Rida - In: Impact of digitalization on reporting, tax avoidance, …, (pp. 200-225). 2024

Persistent link: https://www.econbiz.de/10014528576

Beyond the target : the spillover effect of shareholder activism on corporate tax avoidance

Tian, Haowen; Wang, Junkai; Wu, Sirui - In: Journal of international financial markets, … 96 (2024), pp. 1-18

Persistent link: https://www.econbiz.de/10015063657

The long way to tax transparency : lessons from the early publishers of country-by-country reports

Godar, Sarah; Aliprandi, Giulia; Faccio, Tommaso; … - In: International tax and public finance 31 (2024) 2, pp. 593-634

Persistent link: https://www.econbiz.de/10015056384

Shadow economy, "mixed" firms, and labour market outcomes

Lisi, Gaetano - In: International tax and public finance 31 (2024) 3, pp. 685-701

Persistent link: https://www.econbiz.de/10015056389

Multiple large shareholders, identity, and corporate tax avoidance

Huyghebaert, Nancy; Kang, Shaoqing; Wang, Lihong; Wu, … - In: Management and organization review : MOR ; the official … 20 (2024) 2, pp. 235-264

Persistent link: https://www.econbiz.de/10015055099

Minority shareholders and tax avoidance

De Vito, Antonio - In: Journal of accounting and public policy 44 (2024), pp. 1-21

Persistent link: https://www.econbiz.de/10015056816

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