Tax Evasion and Tax Compliance
Luigi A. Franzoni
University of Bologna - School of Economics, Management, and Statistics
September 1, 1998
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
Date posted: November 11, 1998 ; Last revised: February 3, 2010
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