Tax Compliance

Franzoni, Luigi A.

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Tax Compliance

ENCYCLOPEDIA OF LAW AND ECONOMICS, Boudewijn Bouckaert and Gerrit De Geest, eds., Edward Elgar, 2008

31 Pages Posted: 20 Sep 2008

See all articles by Luigi A. Franzoni

Luigi A. Franzoni

University of Bologna

Date Written: July 30, 2008

Abstract

Over the last 40 years, much attention has been paid to tax compliance, both theoretically and empirically. In treating this very broad field of research, the present survey focuses on enforcement policy.

Keywords: tax compliance, tax enforcement

JEL Classification: H26, K42

Suggested Citation: Suggested Citation

Franzoni, Luigi Alberto, Tax Compliance (July 30, 2008). ENCYCLOPEDIA OF LAW AND ECONOMICS, Boudewijn Bouckaert and Gerrit De Geest, eds., Edward Elgar, 2008, Available at SSRN: https://ssrn.com/abstract=1271168