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

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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