Publikation:

Tax Evasion, Investment, and Firm Activity

Vorschaubild

Dateien

Zu diesem Dokument gibt es keine Dateien.

Datum

2010

Autor:innen

Baumann, Florian

Herausgeber:innen

Kontakt

ISSN der Zeitschrift

Electronic ISSN

ISBN

Bibliografische Daten

Verlag

Schriftenreihe

Auflagebezeichnung

URI (zitierfähiger Link)
http://nbn-resolving.de/urn:nbn:de:bsz:352-opus-126006
DOI (zitierfähiger Link)
https://doi.org/10.1628/001522110X503352
ArXiv-ID

Internationale Patentnummer

Angaben zur Forschungsförderung

Projekt

Open Access-Veröffentlichung

Sammlungen

Wirtschaftswissenschaften: Publikationen
Core Facility der Universität Konstanz

Gesperrt bis

Titel in einer weiteren Sprache

Publikationstyp
Zeitschriftenartikel
Publikationsstatus
Published

Erschienen in

FinanzArchiv: public finance analysis. 2010, 66(1), pp. 1-14. Available under: doi: 10.1628/001522110X503352

Zusammenfassung

This paper establishes within an intertemporal framework that firm activity is influenced by tax evasion if firms can invest in their long-term competitiveness. Higher investment raises the firm's survival probability, which in turn reduces tax-evasion payoffs, since evaded taxes may also be detected and penalized later on. At the same time, tax evasion in future periods increases future expected profits, making higher investment desirable. Consequently, tax evasion distorts investment, while the latter determines firm activity. Investment in the event of tax evasion may be higher or lower, depending on parameters of tax enforcement.

Zusammenfassung in einer weiteren Sprache

Fachgebiet (DDC)
330 Wirtschaft

Schlagwörter

Tax Evasion, Investment, and Firm Activity

Konferenz

Rezension
undefined / . - undefined, undefined

Forschungsvorhaben

Organisationseinheiten

Zeitschriftenheft

Zugehörige Datensätze in KOPS

Zitieren

ISO 690FRIEHE, Tim, Florian BAUMANN, 2010. Tax Evasion, Investment, and Firm Activity. In: FinanzArchiv: public finance analysis. 2010, 66(1), pp. 1-14. Available under: doi: 10.1628/001522110X503352
BibTex
@article{Friehe2010Evasi-1829,
  year={2010},
  doi={10.1628/001522110X503352},
  title={Tax Evasion, Investment, and Firm Activity},
  number={1},
  volume={66},
  journal={FinanzArchiv: public finance analysis},
  pages={1--14},
  author={Friehe, Tim and Baumann, Florian}
}
RDF
<rdf:RDF
    xmlns:dcterms="http://purl.org/dc/terms/"
    xmlns:dc="http://purl.org/dc/elements/1.1/"
    xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#"
    xmlns:bibo="http://purl.org/ontology/bibo/"
    xmlns:dspace="http://digital-repositories.org/ontologies/dspace/0.1.0#"
    xmlns:foaf="http://xmlns.com/foaf/0.1/"
    xmlns:void="http://rdfs.org/ns/void#"
    xmlns:xsd="http://www.w3.org/2001/XMLSchema#" > 
  <rdf:Description rdf:about="https://kops.uni-konstanz.de/server/rdf/resource/123456789/1829">
    <dc:language>eng</dc:language>
    <bibo:uri rdf:resource="http://kops.uni-konstanz.de/handle/123456789/1829"/>
    <dcterms:rights rdf:resource="https://rightsstatements.org/page/InC/1.0/"/>
    <dcterms:isPartOf rdf:resource="https://kops.uni-konstanz.de/server/rdf/resource/123456789/46"/>
    <dcterms:title>Tax Evasion, Investment, and Firm Activity</dcterms:title>
    <dcterms:issued>2010</dcterms:issued>
    <dc:creator>Friehe, Tim</dc:creator>
    <dc:contributor>Friehe, Tim</dc:contributor>
    <dcterms:bibliographicCitation>Publ. in: FinanzArchiv: public finance analysis 66 (2010), 1, pp. 1-14</dcterms:bibliographicCitation>
    <dcterms:abstract xml:lang="eng">This paper establishes within an intertemporal framework that firm activity is influenced by tax evasion if firms can invest in their long-term competitiveness. Higher investment raises the firm's survival probability, which in turn reduces tax-evasion payoffs, since evaded taxes may also be detected and penalized later on. At the same time, tax evasion in future periods increases future expected profits, making higher investment desirable. Consequently, tax evasion distorts investment, while the latter determines firm activity. Investment in the event of tax evasion may be higher or lower, depending on parameters of tax enforcement.</dcterms:abstract>
    <dc:date rdf:datatype="http://www.w3.org/2001/XMLSchema#dateTime">2011-03-23T09:36:06Z</dc:date>
    <dspace:isPartOfCollection rdf:resource="https://kops.uni-konstanz.de/server/rdf/resource/123456789/46"/>
    <dcterms:available rdf:datatype="http://www.w3.org/2001/XMLSchema#dateTime">2011-03-23T09:36:06Z</dcterms:available>
    <dc:creator>Baumann, Florian</dc:creator>
    <void:sparqlEndpoint rdf:resource="http://localhost/fuseki/dspace/sparql"/>
    <dc:contributor>Baumann, Florian</dc:contributor>
    <dc:rights>terms-of-use</dc:rights>
    <foaf:homepage rdf:resource="http://localhost:8080/"/>
  </rdf:Description>
</rdf:RDF>

Interner Vermerk

xmlui.Submission.submit.DescribeStep.inputForms.label.kops_note_fromSubmitter

Kontakt
URL der Originalveröffentl.

Prüfdatum der URL

Prüfungsdatum der Dissertation

Finanzierungsart

Kommentar zur Publikation

Allianzlizenz
Corresponding Authors der Uni Konstanz vorhanden
Internationale Co-Autor:innen
Universitätsbibliographie
Ja
Begutachtet
Diese Publikation teilen