Financial constraints and firm tax evasion
Most analyses of tax evasion examine individual behavior, not firm behavior, given obvious and recognized data issues. We use data from the Business Environment and Enterprise Performance Survey to examine tax evasion at the firm level, focusing on a novel determinant of firm tax evasion: the financ...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Springer New York LLC
2019
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| Subjects: | |
| Online Access: | View Fulltext in Publisher |