Tax Evasion and Tax Compliance
23 Pages Posted: 11 Nov 1998 Last revised: 3 Feb 2010
Date Written: September 1, 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.
Revised version available: http://ssrn.com/abstract=1271168
JEL Classification: H26, K42
Suggested Citation: Suggested Citation