๐”– Bobbio Scriptorium
โœฆ   LIBER   โœฆ

CENTRALIZED TAX ADMINISTRATION IN MINNESOTA AND WISCONSIN

โœ Scribed by Raymond V. Phelan

Book ID
124028908
Year
1907
Weight
822 KB
Volume
1
Category
Article
ISSN
2329-8839

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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