| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w17770 |
| 来源ID | Working Paper 17770 |
| Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the United States | |
| Jason M. DeBacker; Bradley T. Heim; Anh Tran | |
| 发表日期 | 2012-01-20 |
| 出版年 | 2012 |
| 语种 | 英语 |
| 摘要 | This paper studies how cultural norms and enforcement policies influence illicit corporate activities. Using confidential IRS audit data, we show that corporations with owners from countries with higher corruption norms engage in higher amounts of tax evasion in the U.S. This effect is strong for small corporations and decreases as the size of the corporation increases. In the mid-2000s, the United States implemented several enforcement measures which significantly increased tax compliance. However, we find that these enforcement efforts were less effective in reducing tax evasion by corporations whose owners are from countries with higher corruption norms. This suggests that cultural norms can be a challenge to legal enforcement. |
| 主题 | Microeconomics ; Welfare and Collective Choice ; Public Economics ; Taxation ; Other ; Accounting, Marketing, and Personnel |
| URL | https://www.nber.org/papers/w17770 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/575443 |
| 推荐引用方式 GB/T 7714 | Jason M. DeBacker,Bradley T. Heim,Anh Tran. Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the United States. 2012. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w17770.pdf（401KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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