Tax Evasion and Entrepreneurial Flexibility  

Oleh:

Panteghini, Paolo M.

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Public Finance Review vol. 28 no. 3 (Mei 2000), page 199-209.
Fulltext: 199PFR283.pdf (55.59KB)

Isi artikel

The separation between a firm’s decision to evade taxes and its other choices fails to hold if an irreversible investment is introduced. This model applies the well-known Bernanke’s bad news principle, in which auditing is bad news for tax-evading firms. This article thus shows that evasion affects investment, which in turn determines production.

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