Tax Evasion and Corruption

Short description:
The current European debt crisis has impressively proven that tax evasion and corruption are by no means only exclusive problems for developing countries. Although the countering of tax evasion and corruption occupies an important place on many international organisations political agenda, yet economic analysis runs deficits. The aim of this project is to analyze the interaction between corrupt tax authorities and tax evation that is committed by companies. Recent contributions to the topic of tax evasion clearly state that conclusions derived by analysing houshold tax evasion are only limitly transferable to businesses.

Project director:
Prof. Dr. Marcel Thum

Project term:
August 2012 - July 2015

Type of financing:
German Research Foundation (DFG)