Tax Evasion and Tax Compliance

Posted: 11 Nov 1998

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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 Alberto, Tax Evasion and Tax Compliance. Available at SSRN:

Luigi Alberto Franzoni (Contact Author)

University of Bologna ( email )

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


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