Abstract

http://ssrn.com/abstract=137431
 
 

Citations



 


 



Tax Evasion and Tax Compliance


Luigi A. Franzoni


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


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


Not Available For Download

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 - 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
Feedback to SSRN


Paper statistics
Abstract Views: 796

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo4 in 0.234 seconds