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Joint income-tax and VAT-chain evasion

โœ Scribed by Silvia Fedeli; Francesco Forte


Book ID
114179455
Publisher
Elsevier Science
Year
1999
Tongue
English
Weight
176 KB
Volume
15
Category
Article
ISSN
0176-2680

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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