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
β¦ LIBER β¦
Income tax evasion in the United States and China
β Scribed by Yinying Wang
- Publisher
- Higher Education Press and Springer
- Year
- 2007
- Tongue
- English
- Weight
- 277 KB
- Volume
- 2
- Category
- Article
- ISSN
- 1673-3428
No coin nor oath required. For personal study only.
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