Christos Kotsogiannis
Biographic Data
| ID | 6102913 |
|---|---|
| NAME | Christos Kotsogiannis |
| GIVEN NAMES | Christos |
| FAMILY NAME | Kotsogiannis |
| SIGNATURE | KOTSOGIANNIS C |
| AFFILIATIONS | University of Exeter |
| ORCID | 0000-0002-1081-4046 |
| VERIFIED | Yes |
| TOTAL WORKS | 5 |
| TOTAL CITATIONS | 12 |
| AUTHOR COUNT | 5 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2004 |
| LATEST PUBLICATION YEAR | 2024 |
| H-INDEX | 2 |
Do tax audits have a dynamic impact? Evidence from corporate income tax administrative data
Making use of a unique administrative data set consisting of the universe of administrative filings in Rwanda, this paper investigates the impact of tax audits on businesses’ reporting behaviour. The evidence suggests that tax audits have a positive impact on corporate income and corporate tax liabilities reported for three years after the start of the audit process. The results also suggest that the type of audit matters. While ‘comprehensive’ t…
How do institutions affect corruption and the shadow economy?
On the incentives to experiment in federations
Federal tax autonomy and the limits of cooperation
Tax competition in federations and the welfare consequences of decentralization
Tax competition in federations and the welfare consequences of decentralization
On the incentives to experiment in federations
Federal tax autonomy and the limits of cooperation
How do institutions affect corruption and the shadow economy?
Do tax audits have a dynamic impact? Evidence from corporate income tax administrative data
Making use of a unique administrative data set consisting of the universe of administrative filings in Rwanda, this paper investigates the impact of tax audits on businesses’ reporting behaviour. The evidence suggests that tax audits have a positive impact on corporate income and corporate tax liabilities reported for three years after the start of the audit process. The results also suggest that the type of audit matters. While ‘comprehensive’ t…
Economics (5 works) · Fiscal Policy and Economic Growth (4 works) · Business (3 works) · Corporate Taxation and Avoidance (3 works) · Microeconomics (3 works) · Monetary economics (3 works) · Public economics (3 works) · Competition (biology (2 works) · Economic system (2 works) · Externality (2 works)