Posted: 11 Nov 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
Suggested Citation: Suggested Citation
Franzoni, Luigi A., Tax Evasion and Tax Compliance. Encyclopedia of Law and Economics, 1998. Available at SSRN: https://ssrn.com/abstract=137431