𝔖 Bobbio Scriptorium
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Settlement in Tax Evasion Prosecution

✍ Scribed by Inés Macho-Stadler; David Pérez-Castrillo


Book ID
110726253
Publisher
John Wiley and Sons
Year
2004
Tongue
English
Weight
182 KB
Volume
71
Category
Article
ISSN
0013-0427

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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