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Tax evasion by domestic and foreign-owned Portuguese firms: a bunching analysis

Author

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  • PAVIA Risa

    (Université catholique de Louvain, CORE, Belgium)

Abstract

In this paper I examine whether firms report zero profits as a tax evasion strategy by testing the e ects on bunching at zero of an exogenous shock to the cost of evasion in Portugal. I develop a unique identification strategy by exploiting the targeting of

Suggested Citation

  • PAVIA Risa, 2017. "Tax evasion by domestic and foreign-owned Portuguese firms: a bunching analysis," LIDAM Discussion Papers CORE 2017020, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    • Handle: RePEc:cor:louvco:2017020
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    File URL: https://sites.uclouvain.be/core/publications/coredp/coredp2017.html
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    More about this item

    Keywords

    ITaxation; Firms; Bunching; Portugal;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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