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Tax Evasion and Tax Compliance

Posted: 11 Nov 1998  

Luigi A. Franzoni

University of Bologna - School of Economics, Management, and Statistics

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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.

JEL Classification: H26, K42

Suggested Citation

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

Luigi Alberto Franzoni (Contact Author)

University of Bologna - School of Economics, Management, and Statistics ( email )

Piazza Scaravilli 2
40126 Bologna
Italy
IT-051-2098488 (Phone)
IT-051-221968 (Fax)

HOME PAGE: http://www.unibo.it/docenti/luigi.franzoni

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