Tax Evasion and Tax Compliance

23 Pages Posted: 11 Nov 1998 Last revised: 3 Feb 2010

Multiple version iconThere are 2 versions of this paper

Date Written: September 1, 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.

Revised version available: http://ssrn.com/abstract=1271168

JEL Classification: H26, K42

Suggested Citation

Franzoni, Luigi Alberto, Tax Evasion and Tax Compliance (September 1, 1998). Available at SSRN: https://ssrn.com/abstract=137430 or http://dx.doi.org/10.2139/ssrn.137430

Luigi Alberto Franzoni (Contact Author)

University of Bologna ( email )

P.zza Scaravilli 2
Bologna, 40124
Italy
0512098488 (Phone)
+39-051-221968 (Fax)

HOME PAGE: http://https://www.unibo.it/sitoweb/luigi.franzoni/en

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