Business man sitting on a desk.
Economics
Research insight
May 13, 2021

Corporate Taxation: Evasion, Incentives, and the Shadow Economy

Abstract:

In this thesis I examine two elements of firm behavior with respect to taxation: efforts to reduce tax liability, and responses to incentives in the tax code. In the first and second chapters I analyze how the tax and regulatory environment affect firm incentives to engage in tax evasion and avoidance. In the third and fourth, I examine the effectiveness of a tax credit in Portugal intended to stimulate business investment. The thesis advances our knowledge of how firms react to government intervention, with important implications for policy design.

This PhD Dissertation was presented by Risa Paiva as part of the requirements for the Degree of Doctor of Philosophy in Economics. You can access the paper here.

Risa Pavia

Risa Pavia

Nova SBE PhD Alumna | Data Scientist at Quantexa

Website
8. Decent work and economic growth
Bank.
Economics
Research insight
SDG
16

Three essays on banks’ operational risk disclosures in the European Union: the role of informal institutions, and the association with performance

In her PhD thesis, Florence Basto explores the relationship between both, informal institutions and performance, and operational risk disclosures in the European Union banking industry.

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Photography of keys on a door.
Economics
Project
SDG
11
17

FFMS - Study on the Housing Market

After a relatively inexpressive evolution in the 1990s and early 2000s, Portugal’s housing prices have been increasing in the recent past, with several consequences and impacts on society. Nova SBE Economics for Policy Knowledge Center's study aims to analyze different economic and social relevance issues related to the Portuguese real estate market.

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Economics
Opinion Article
SDG
4
8

Commitment to the future

At the forefront of this movement, Nova SBE embarked on a project to develop a similar model, adapting it to the Portuguese reality. The first steps have been very successful.

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