Tax Evasion and Tax Compliance

Franzoni, Luigi A.

Tax Evasion and Tax Compliance

Encyclopedia of Law and Economics, 1998

Posted: 11 Nov 1998

Luigi A. Franzoni

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

There are 2 versions of this paper

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 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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Tax Evasion and Tax Compliance

Luigi A. Franzoni