Legal Enforcement and Corporate Behavior: An Analysis of Tax Aggressiveness after an Audit

被引：55

作者：

DeBacker, Jason ^{[1
]}

Heim, Bradley T. ^{[2
]}

Tran, Anh ^{[2
]}

Yuskavage, Alexander

机构：

[1] Middle Tennessee State Univ, Murfreesboro, TN 37130 USA

[2] Indiana Univ, Bloomington, IN 47405 USA

来源：

JOURNAL OF LAW & ECONOMICS | 2015年 / 58卷 / 02期

关键词：

WARRS RECONCEPTUALIZATION; DETERRENCE; ECONOMICS; EVASION; IMPULSIVITY; UNCERTAINTY; PUNISHMENT; STAFFORD; DECISION;

D O I：

10.1086/684037

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Contrary to common expectations, legal enforcement may increase subsequent corporate misbehavior. Using Internal Revenue Service and financial statement data, we find that corporations gradually increase their tax aggressiveness for a few years following an audit and then reduce it sharply. We show that this U-shaped impact is consistent with strategic responses on the part of firms and with Bayesian updating of audit risk. This adverse effect on corporate behavior calls for a reexamination of both the theory and policy of legal enforcement.

引用

页码：291 / 324

页数：34

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