Empowering consumers to reduce corporate tax avoidance: Theory and Experiments
| Autor: | Fatas, Enrique, Morales, Antonio J., Sonntag, Axel |
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| Přispěvatelé: | Institut für Höhere Studien (IHS), Wien |
| Rok vydání: | 2020 |
| Předmět: |
Wirtschaft
Economics tax avoidance policy measure tax rating Volkswirtschaftstheorie Öffentliche Finanzen und Finanzwissenschaft National Economy Public Finance Laborexperiment Transparenz Unternehmen Steuern Besteuerung Steuerpolitik Körperschaftsteuer Verbraucher laboratory experiment transparency enterprise taxes taxation tax policy corporate tax consumer |
| Zdroj: | 21, IHS Working Paper, 47 |
| Druh dokumentu: | Arbeitspapier<br />working paper |
| Popis: | We analyze corporate tax avoidance in a theoretical model and in a stylized experimental Bertrand setting in which symmetric firms and consumers sell and buy a homogeneous product, when human participants make decisions as firms and consumers. We investigate how market power and information disclosure of firms’ tax avoidance behavior impacts corporate tax avoidance and market competition. By imposing a tax rating, corporate tax behavior becomes more transparent, and consumers actively and costly boycott firms that do not pay their taxes. Firms adapt and anticipate consumer boycotts and increase tax payments, and prices. When rating disclosure is voluntary, the positive effect on corporate tax compliance vanishes in large markets. |
| Databáze: | SSOAR – Social Science Open Access Repository |
| Externí odkaz: |
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