Corporate Income Tax Evasion and Managerial Preferences

David Joulfaian

79 citations0/0 files storedThe Review of Economics and Statistics

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Taxation and Compliance Studies Economic and Fiscal Studies Corporate Taxation and Avoidance

Abstract

This paper investigates the role of managerial preferences in shaping corporate income tax evasion. Using noncompliance with the personal income tax as a measure of taste for evasion, the empirical results from a sample of corporate income tax returns show that managerial preferences play an important role in determining noncompliance with the corporate income tax. Basic sample tabulations show that, when compared to compliant firms, noncompliant firms are three times more likely to be managed by executives who have understated personal taxes. In addition, results from multivariate analyses suggest that the amount of underreported income is significantly higher in the presence of such executives.

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References

1983Tax Evasion and Tax Rates: An Analysis of Individual Returns 1991An Econometric Analysis of Income Tax Evasion and Its Detection 1992Why people pay taxes : tax compliance and enforcement 1994Honesty and Evasion in the Tax Compliance Game 1987Tax Evasion and Capital Gains Taxation 1984On indirect tax evasion 1992Cheating the Government: The Economics of Evasion.1998DIFFERENTIAL TAXATION AND TAX EVASION BY SMALL BUSINESS

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