Tax Evasion and Tax Compliance
Posted: 11 Nov 1998
There are 2 versions of this paper
Tax Evasion and Tax Compliance
Number of pages: 23
Posted: 11 Nov 1998
Last Revised: 03 Feb 2010
Downloads
7,058
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: Suggested Citation
Franzoni, Luigi Alberto, Tax Evasion and Tax Compliance. Available at SSRN: https://ssrn.com/abstract=137431
Do you have a job opening that you would like to promote on SSRN?
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.