Abstract
A standard finding in the analysis of tax evasion and avoidance by firms is that the decision about the firm’s activity level can be separated from the evasion choice and vice versa, irrespective of the tax under consideration. The implications, relevant empirical evidence, and the robustness of this separability feature are surveyed. The article finishes with speculations about topics of future research with regard to tax evasion or avoidance by businesses.
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Goerke, L. (2019). Tax Evasion by Firms. In: Marciano, A., Ramello, G.B. (eds) Encyclopedia of Law and Economics. Springer, New York, NY. https://doi.org/10.1007/978-1-4614-7753-2_34
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DOI: https://doi.org/10.1007/978-1-4614-7753-2_34
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