Political connections, corruption and tax evasion: a cross-country investigation

Author:Hichem Khlif, Ines Amara
Position:Faculty of Economics and Management of Sfax, University of Sfax, Sfax, Tunisia
Pages:401-411
SUMMARY

Purpose This paper aims to examine the association between political connections and tax evasion and test whether corruption level affects this relationship. Design/methodology/approach Tax evasion measure is based on Schneider et al. (2010), while country’s political connection trend is based on Faccio (2006). Findings Using a sample of 35... (see full summary)


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