{"id":"https://openalex.org/W2163313503","doi":"https://doi.org/10.1162/rest.2000.82.4.698","title":"Corporate Income Tax Evasion and Managerial Preferences","display_name":"Corporate Income Tax Evasion and Managerial Preferences","publication_year":2000,"publication_date":"2000-11-01","ids":{"openalex":"https://openalex.org/W2163313503","doi":"https://doi.org/10.1162/rest.2000.82.4.698","mag":"2163313503"},"language":"en","primary_location":{"id":"doi:10.1162/rest.2000.82.4.698","doi":"https://doi.org/10.1162/rest.2000.82.4.698","is_oa":false,"landing_page_url":"https://doi.org/10.1162/rest.2000.82.4.698","pdf_url":null,"source":{"id":"https://openalex.org/S180061323","display_name":"The Review of Economics and Statistics","issn_l":"0034-6535","issn":["0034-6535","1530-9142"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","jufo-3","norway-2","poland-200","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310315718","host_organization_name":"The MIT Press","host_organization_lineage":["https://openalex.org/P4310315718","https://openalex.org/P4310316440"],"host_organization_lineage_names":["The MIT Press","Massachusetts Institute of Technology"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Review of Economics and Statistics","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5079038220","display_name":"David Joulfaian","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I1300891529","display_name":"United States Department of the Treasury","ror":"https://ror.org/028t43p77","country_code":"US","type":"government","lineage":["https://openalex.org/I1300891529"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"David Joulfaian","raw_affiliation_strings":["U.S. Department of the Treasury"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"U.S. Department of the Treasury","institution_ids":["https://openalex.org/I1300891529"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5079038220"],"corresponding_institution_ids":["https://openalex.org/I1300891529"],"apc_list":null,"apc_paid":null,"fwci":1.7228,"has_fulltext":false,"cited_by_count":80,"citation_normalized_percentile":{"value":0.89854926,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"82","issue":"4","first_page":"698","last_page":"701"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.7318999767303467,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.7318999767303467,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.26460000872612,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.0006000000284984708,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/managerial-preferences","display_name":"managerial preferences","score":0.9539999961853027},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.5860000252723694},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.34700000286102295}],"concepts":[{"id":"https://openalex.org/C2989421709","wikidata":"https://www.wikidata.org/wiki/Q6502151","display_name":"Tax evasion","level":2,"score":0.6846123337745667},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.631612241268158},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.5537015795707703},{"id":"https://openalex.org/C2781251061","wikidata":"https://www.wikidata.org/wiki/Q5416089","display_name":"Evasion (ethics)","level":3,"score":0.5298975110054016},{"id":"https://openalex.org/C2778566306","wikidata":"https://www.wikidata.org/wiki/Q7170591","display_name":"Personal income","level":2,"score":0.5190330743789673},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.46764183044433594},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.44093000888824463},{"id":"https://openalex.org/C139447083","wikidata":"https://www.wikidata.org/wiki/Q1923644","display_name":"Dividend tax","level":5,"score":0.43685054779052734},{"id":"https://openalex.org/C557009689","wikidata":"https://www.wikidata.org/wiki/Q1513250","display_name":"International taxation","level":3,"score":0.42950206995010376},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.42260634899139404},{"id":"https://openalex.org/C172008318","wikidata":"https://www.wikidata.org/wiki/Q3683077","display_name":"Gross income","level":4,"score":0.4085719585418701},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.4052990972995758},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.34610649943351746},{"id":"https://openalex.org/C145236788","wikidata":"https://www.wikidata.org/wiki/Q28161","display_name":"Labour economics","level":1,"score":0.3316653370857239},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.20975977182388306},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.0780545175075531},{"id":"https://openalex.org/C203014093","wikidata":"https://www.wikidata.org/wiki/Q101929","display_name":"Immunology","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C8891405","wikidata":"https://www.wikidata.org/wiki/Q1059","display_name":"Immune system","level":2,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1162/rest.2000.82.4.698","doi":"https://doi.org/10.1162/rest.2000.82.4.698","is_oa":false,"landing_page_url":"https://doi.org/10.1162/rest.2000.82.4.698","pdf_url":null,"source":{"id":"https://openalex.org/S180061323","display_name":"The Review of Economics and Statistics","issn_l":"0034-6535","issn":["0034-6535","1530-9142"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","jufo-3","norway-2","poland-200","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310315718","host_organization_name":"The MIT Press","host_organization_lineage":["https://openalex.org/P4310315718","https://openalex.org/P4310316440"],"host_organization_lineage_names":["The MIT Press","Massachusetts Institute of Technology"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Review of Economics and Statistics","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:tpr:restat:v:82:y:2000:i:4:p:698-701","doi":null,"is_oa":false,"landing_page_url":"http://www.mitpressjournals.org/doi/pdf/10.1162/rest.2000.82.4.698","pdf_url":"http://www.mitpressjournals.org/doi/pdf/10.1162/rest.2000.82.4.698","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":17,"referenced_works":["https://openalex.org/W97912803","https://openalex.org/W590764042","https://openalex.org/W625851558","https://openalex.org/W1508401508","https://openalex.org/W1538335609","https://openalex.org/W1968545947","https://openalex.org/W1969893215","https://openalex.org/W1986714427","https://openalex.org/W2003123119","https://openalex.org/W2020134332","https://openalex.org/W2025903975","https://openalex.org/W2046359676","https://openalex.org/W2130760857","https://openalex.org/W2144817955","https://openalex.org/W2241173709","https://openalex.org/W2318438649","https://openalex.org/W3136482347"],"related_works":["https://openalex.org/W1481762906","https://openalex.org/W2967423459","https://openalex.org/W2189530855","https://openalex.org/W1497277303","https://openalex.org/W3122911292","https://openalex.org/W4390430758","https://openalex.org/W2142156071","https://openalex.org/W1579462120","https://openalex.org/W3024447105","https://openalex.org/W4386016642"],"abstract_inverted_index":{"This":[0],"paper":[1],"investigates":[2],"the":[3,17,28,51,90,99],"role":[4,46],"of":[5,24,34,92,101],"managerial":[6,41],"preferences":[7,42],"in":[8,47,98],"shaping":[9],"corporate":[10,35,52],"income":[11,19,36,53,94],"tax":[12,20,37],"evasion.":[13],"Using":[14],"noncompliance":[15,49],"with":[16,50],"personal":[18,80],"as":[21],"a":[22,32],"measure":[23],"taste":[25],"for":[26],"evasion,":[27],"empirical":[29],"results":[30,84],"from":[31,85],"sample":[33,56],"returns":[38],"show":[39,58],"that":[40,89],"play":[43],"an":[44],"important":[45],"determining":[48],"tax.":[54],"Basic":[55],"tabulations":[57],"that,":[59],"when":[60],"compared":[61],"to":[62,72],"compliant":[63],"firms,":[64],"noncompliant":[65],"firms":[66],"are":[67],"three":[68],"times":[69],"more":[70],"likely":[71],"be":[73],"managed":[74],"by":[75],"executives":[76],"who":[77],"have":[78],"understated":[79],"taxes.":[81],"In":[82],"addition,":[83],"multivariate":[86],"analyses":[87],"suggest":[88],"amount":[91],"underreported":[93],"is":[95],"significantly":[96],"higher":[97],"presence":[100],"such":[102],"executives.":[103]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":5},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":6},{"year":2019,"cited_by_count":6},{"year":2018,"cited_by_count":5},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":5},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":7}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-06-24T00:00:00"}
