๐”– Bobbio Scriptorium
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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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Tax rates, tax administration and income
โœ Werner W. Pommerehne; Hannelore Weck-Hannemann ๐Ÿ“‚ Article ๐Ÿ“… 1996 ๐Ÿ› Springer US ๐ŸŒ English โš– 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