Tax Evasion, Investment, and Firm Activity

Publikationstyp: Zeitschriftenartikel
Autor/innen: Friehe, Tim; Baumann, Florian
Erscheinungsjahr: 2010
Erschienen in: FinanzArchiv: public finance analysis ; 66 (2010), 1. - S. 1-14
DOI (zitierfähiger Link): https://dx.doi.org/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.
Fachgebiet (DDC): 330 Wirtschaft
Schlagwörter: Tax Evasion, Investment, and Firm Activity
Universitätsbibliographie: Ja

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FRIEHE, Tim, Florian BAUMANN, 2010. Tax Evasion, Investment, and Firm Activity. In: FinanzArchiv: public finance analysis. 66(1), pp. 1-14. Available under: doi: 10.1628/001522110X503352

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