Why Do Firms Evade Taxes? The Role of Information Sharing and Financial Sector Outreach
研究发现，在信用信息共享系统更完善、银行网点密度更高的国家，企业逃税程度更低，这一效应在小企业、小城市企业以及依赖外部融资的行业中更为显著。
ABSTRACT Tax evasion is a widespread phenomenon across the globe and even an important factor in the ongoing sovereign debt crisis. We show that firms in countries with better credit information–sharing systems and higher branch penetration evade taxes to a lesser degree. This effect is stronger for smaller firms, firms in smaller cities and towns, firms in industries relying more on external financing, and firms in industries and countries with greater growth potential. This effect is robust to instrumental variable analysis, controlling for firm fixed effects in a smaller panel data set of countries, and many other robustness tests.