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Does inclusive financial development matter for firms' tax evasion? Evidence from developing countries

journal contribution
posted on 2023-06-09, 07:40 authored by Mostak AhamedMostak Ahamed
We find that firms in developing countries with more inclusive financial sector evade taxes to a lesser extent. This effect is stronger for the countries with stronger legal rights and a smaller share of the informal economy. The results suggest that the growing public policy emphasis on achieving inclusive financial development may also help reduce tax evasion in developing countries.

History

Publication status

  • Published

File Version

  • Published version

Journal

Economics Letters

ISSN

0165-1765

Publisher

Elsevier

Volume

149

Page range

15-19

Pages

5.0

Department affiliated with

  • Business and Management Publications

Notes

Unmapped bibliographic data: DA - 2016/12/01/ [EPrints field already has value set] JO - Economics Letters [Field not mapped to EPrints]

Full text available

  • No

Peer reviewed?

  • Yes

Legacy Posted Date

2017-10-04

First Compliant Deposit (FCD) Date

2017-10-03

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