Tax Evasion and Tax Compliance

Franzoni, Luigi

Abstract

Citations

Tax Evasion and Tax Compliance

Luigi A. Franzoni

University of Bologna - Faculty of Economics

Encyclopedia of Law and Economics, 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.

JEL Classification: H26, K42

Accepted Paper Series

Date posted: November 11, 1998

Suggested Citation

Franzoni, Luigi A., Tax Evasion and Tax Compliance. Encyclopedia of Law and Economics, 1998. Available at SSRN: http://ssrn.com/abstract=137431

Contact Information

Luigi Alberto Franzoni (Contact Author)

University of Bologna - Faculty of Economics ( email )

Piazza Scaravilli 2
40126 Bologna
Italy
IT-051-2098488 (Phone)
IT-051-221968 (Fax)

HOME PAGE: http://www.unibo.it/docenti/luigi.franzoni