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Income Tax Evasion and the Fear of Ruin

โœ Scribed by PARKASH CHANDER


Book ID
111058142
Publisher
John Wiley and Sons
Year
2007
Tongue
English
Weight
161 KB
Volume
74
Category
Article
ISSN
0013-0427

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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