Competition and tax evasion : a cross country study
This paper investigates the determinants of informality (tax evasion in particular) utilizing rich cross-country data of firm-level survey from the World Bank, and hypothesizing that competition is a significant factor determining tax evasion behaviors. Competition pressure is a key stimulus to indu...
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| Format: | Others |
| Language: | en |
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Digital Commons @ Lingnan University
2009
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| Online Access: | https://commons.ln.edu.hk/econ_etd/8 https://commons.ln.edu.hk/cgi/viewcontent.cgi?article=1007&context=econ_etd |