Tax Evasion and Tax Compliance
Luigi A. Franzoni
University of Bologna - School of Economics, Management, and Statistics
Encyclopedia of Law and Economics, 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.
JEL Classification: H26, K42
Date posted: November 11, 1998
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