Farmers and the income tax
๐
Article
โ 143 KB
โฆ LIBER โฆ
Tax Administration and the Farmer
โ Scribed by John M. Skilling, Jr., John M. Bixler and Mortimer M. Caplin
- Book ID
- 125586659
- Year
- 1962
- Weight
- 654 KB
- Volume
- 48
- Category
- Article
- ISSN
- 0002-7596
- DOI
- 10.2307/25721932
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