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