Tax Evasion and Tax Compliance
Luigi A. Franzoni
University of Bologna - Faculty of Economics
September 1, 1998
Abstract:
This essay offers an overview of the theoretical and empirical research on tax evasion, delineating the variety of factors affecting noncompliance and examining possible remedies. Particular emphasis is placed on the institutional and procedural rules governing the tax enforcement policy.
Revised version available: http://ssrn.com/abstract=1271168
Number of Pages in PDF File: 23
JEL Classification: H26, K42
working papers series
Suggested Citation
Franzoni, Luigi A., Tax Evasion and Tax Compliance (September 1, 1998). Available at SSRN: http://ssrn.com/abstract=137430 or http://dx.doi.org/10.2139/ssrn.137430
