Abstract

http://ssrn.com/abstract=137430
 
 

References (100)



 
 

Citations (11)



 
 

Footnotes (2)



 


 



Tax Evasion and Tax Compliance


Luigi A. Franzoni


University of Bologna - School of Economics, Management, and Statistics

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


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Date posted: November 11, 1998 ; Last revised: February 3, 2010

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

Contact Information

Luigi Alberto Franzoni (Contact Author)
University of Bologna - School of Economics, Management, and Statistics ( email )
Piazza Scaravilli 2
40126 Bologna
Italy
IT-051-2098488 (Phone)
IT-051-221968 (Fax)
HOME PAGE: http://www.unibo.it/docenti/luigi.franzoni
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References:  100
Citations:  11
Footnotes:  2

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