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Are innovating firms victims or perpetrators ? tax evasion, bribe payments, and the role of external finance in developing countries (English)

Abstract

This paper investigates corruption and tax evasion and their firm-level determinants across 25,000 firms in 57 countries, a large fraction of which are small and medium enterprises in developing countries. Firms that pay more bribes also evade more taxes... See More +

Details

  • Ayyagari, Meghana; Demirguc-Kunt, Asli; Maksimovic, Vojislav;
  • 2010/07/01
  • Policy Research Working Paper
  • WPS5389
  • 1
  • 1
  • World
  • The World Region
  • 2010/07/29
  • Are innovating firms victims or perpetrators ? tax evasion, bribe payments, and the role of external finance in developing countries
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