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Local interaction in tax evasion

✍ Scribed by Barnabás M. Garay; András Simonovits; János Tóth


Book ID
116423225
Publisher
Elsevier Science
Year
2012
Tongue
English
Weight
242 KB
Volume
115
Category
Article
ISSN
0165-1765

No coin nor oath required. For personal study only.


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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