Tax rates, tax administration and income
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Werner W. Pommerehne; Hannelore Weck-Hannemann
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Article
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1996
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Springer US
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English
โ 575 KB
This paper contains an empirical analysis of income tax noncompliance in Switzerland, based on the standard model of tax evasion. Noncompliance is found to be positively related to the marginal tax burden and negatively to the probability of audit, though the latter impact is only weak. There is no