8. Decent work and economic growth
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.
