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Date: April 29, 2024 Mon
Time: 9:35 pm
Time: 9:35 pm
Results for tax evasion (u.s.)
1 results foundAuthor: DeBacker, Jason Title: Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the United States Summary: 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. Details: Cambridge, MA: National Bureau of Economic Research, 2011. 47p. Source: Internet Resource: Accessed February 1, 2012 at: http://www.nber.org/public_html/confer/2011/CCf11/DeBacker_Heim_Tran.pdf Year: 2011 Country: United States URL: http://www.nber.org/public_html/confer/2011/CCf11/DeBacker_Heim_Tran.pdf Shelf Number: 123920 Keywords: CorruptionFinancial CrimesTax Evasion (U.S.)White Collar Crime |