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Applied Economics Volume 42, 2010 - Issue 19
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Original Articles

Keeping it off the books: an empirical investigation of firms that engage in tax evasion

Lindsay M. Tedds School of Public Administration, University of Victoria, Victoria, BC, V8W 2Y2, CanadaCorrespondence[email protected]
Pages 2459-2473 | Published online: 09 Apr 2009

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Ioana Alexandra Horodnic, Colin C. Williams, Rodica Ianole-Cãlin & Adrian V. Horodnic. (2023) Exploring the illegal practice of under-reporting wages in the construction industry: some lessons from Romania. Applied Economics 55:26, pages 2978-2992.
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Siti Nuryanah & Gunawan Gunawan. (2022) Tax amnesty and taxpayers’ noncompliant behaviour: evidence from Indonesia. Cogent Business & Management 9:1.
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Articles from other publishers (25)

Giancarlo Ferrara, Valeria Bucci & Arianna Campagna. (2023) Audit, presumptive taxation and efficiency: An integrated approach for tax compliance analysis. Economic Systems 47:3, pages 101099.
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Eli Soglo Koku & Amedanou Isaac. (2023) Determinants of business tax compliance: A case study of Togo. Journal of Accounting and Taxation 15:2, pages 39-63.
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Zainal Abidin Ngah, Norashikin Ismail & Nadiah Abd Hamid. (2021) A cohesive model of predicting tax evasion from the perspective of fraudulent financial reporting amongst small and medium sized enterprises. Accounting Research Journal 35:3, pages 349-363.
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Ramat Titilayo Salman, Peter Sanni, Taiwo Azeez Olaniyi & Khadijat Adenola Yahaya. (2022) Governance Transparency of Tax Revenue Performance in West Africa. Business Ethics and Leadership 6:1, pages 14-24.
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Laszlo Goerke. 2020. Encyclopedia of Law and Economics. Encyclopedia of Law and Economics 1 10 .
Florencia Verónica Pedroni, Gabriela Pesce & Anahí Briozzo. (2021) Why do Firms Operate Informally? Insights from a Systematic Literature Review. Innovar 32:83.
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Seung‐Hyun Lee, Omer N. Gokalp & Jinsil Kim. (2019) Firm–government relationships: A social exchange view of corporate tax compliance. Global Strategy Journal 11:2, pages 185-209.
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Zainal Abidin Ngah, Norashikin Ismail & Nadiah Abd Hamid. (2020) Tax evasion through fraudulent financial reporting amongst SMEs in Malaysia. Journal of Financial Crime 28:1, pages 214-227.
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Amadou Boly. (2020) The Effects of Formalization on Small and Medium-Sized Enterprise Tax Payments: Panel Evidence from Viet Nam. Asian Development Review 37:1, pages 140-158.
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Theresia Woro Damayanti & Supramono Supramono. (2019) Women in control and tax compliance. Gender in Management: An International Journal 34:6, pages 444-464.
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Shumi Akhtar, Farida Akhtar, Kose John & Su-Wen Wong. (2019) Multinationals' tax evasion: A financial and governance perspective. Journal of Corporate Finance 57, pages 35-62.
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Laszlo Goerke. 2019. Encyclopedia of Law and Economics. Encyclopedia of Law and Economics 2001 2006 .
Ora John Reuter. 2017. The Origins of Dominant Parties. The Origins of Dominant Parties.
Omer N. Gokalp, Seung-Hyun Lee & Mike W. Peng. (2017) Competition and corporate tax evasion: An institution-based view. Journal of World Business 52:2, pages 258-269.
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Joseph Mawejje & Ibrahim Mike Okumu. (2016) Tax Evasion and the Business Environment in Uganda. South African Journal of Economics 84:3, pages 440-460.
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Florian Baumann & Tim Friehe. (2016) Competitive Pressure and Corporate Crime. The B.E. Journal of Economic Analysis & Policy 16:2, pages 647-687.
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Gorana Krstić & Branko Radulović. 2015. Formalizing the Shadow Economy in Serbia. Formalizing the Shadow Economy in Serbia 77 99 .
Milojko Arsić, Mihail Arandarenko, Branko Radulović, Saša Ranđelović & Irena Janković. 2015. Formalizing the Shadow Economy in Serbia. Formalizing the Shadow Economy in Serbia 21 46 .
Nor Azrina Mohd Yusof, Lai Ming Ling & Yap Bee Wah. (2014) Tax non-compliance among SMCs in Malaysia: tax audit evidence. Journal of Applied Accounting Research 15:2, pages 215-234.
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Laszlo Goerke. 2021. Encyclopedia of Law and Economics. Encyclopedia of Law and Economics 1 7 .
Laszlo Goerke. (2012) The Optimal Structure of Commodity Taxation in a Monopoly with Tax Avoidance or Evasion. Public Finance Review 40:4, pages 519-536.
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Nor Azrina Mohd Yusof Ghani, Ming Ling Lai & Bee Wah Yap. (2012) Tax non-compliance: Evidence from finalized corporate tax audited cases in 2010. Tax non-compliance: Evidence from finalized corporate tax audited cases in 2010.
John Hudson, Colin Williams, Marta Orviska & Sara Nadin. (2012) Evaluating the Impact of the Informal Economy on Businesses in South East Europe: Some Lessons from the 2009 World Bank Enterprise Survey. South East European Journal of Economics and Business 7:1, pages 99-110.
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Scott Gehlbach. (2005) The Consequences of Collective Action: An Incomplete-Contracts Approach. SSRN Electronic Journal.
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Shumi M. Akhtar, Kose John & Su-Wen Wong. (2015) Multinationalss Tax Evasion: A Financial and Governance Perspective. SSRN Electronic Journal.
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