Title:Why Do Firms Evade Taxes? The Role of Information Sharing and Financial Sector Outreach
        为什么公司避税？信息分享与金融机构扩张的角色
Author:Thorsten Beck is with Cass Business School, City University London; Tilburg University, The Netherlands; and CEPR, London.
            Chen Lin is with the Faculty of Business and Economics at the University of Hong Kong.
             Yue Ma is with College of Business at City University of Hong Kong.
Abstract:Tax evasion is a widespread phenomenon across the globe and even an important factor in the ongoing sovereign debt crisis（进行中的主权债务危机）. We show that firms in countries with better credit information–sharing systems and higher branch penetration（渗透） 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.