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dc.contributor.authorGokalp, O.
dc.contributor.authorLee, S.
dc.contributor.authorPeng, Mike
dc.date.accessioned2017-03-15T22:17:02Z
dc.date.available2017-03-15T22:17:02Z
dc.date.created2017-02-26T19:31:43Z
dc.date.issued2016
dc.identifier.citationGokalp, O. and Lee, S. and Peng, M. 2016. Competition and corporate tax evasion: An institution-based view. Journal of World Business. 52 (2): pp. 258-269.
dc.identifier.urihttp://hdl.handle.net/20.500.11937/49983
dc.identifier.doi10.1016/j.jwb.2016.12.006
dc.description.abstract

Why do firms evade taxes? We tackle this question by studying firms in the formal sector operating in countries with different institutional backgrounds, and comparing the incentives and constraints of staying within the formal sector against the competitive pressures originating from the informal sector. We argue that it is the combination of these factors that largely explains formal firms' tax evasion decisions. Our findings highlight the dark side of competition, particularly when it originates from perceivably unfair sources (i.e. from the informal sector). We also shed light on how this effect is moderated by the institutional conditions of the environment.

dc.publisherPergamon
dc.titleCompetition and corporate tax evasion: An institution-based view
dc.typeJournal Article
dcterms.source.issn1090-9516
dcterms.source.titleJournal of World Business
curtin.departmentSchool of Management
curtin.accessStatusFulltext not available


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