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Tax competition and tax coordination in an optimum income tax model

โœ Scribed by Bernd Huber


Book ID
114095687
Publisher
Elsevier Science
Year
1999
Tongue
English
Weight
99 KB
Volume
71
Category
Article
ISSN
0047-2727

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โœ Werner W. Pommerehne; Hannelore Weck-Hannemann ๐Ÿ“‚ Article ๐Ÿ“… 1996 ๐Ÿ› Springer US ๐ŸŒ English โš– 575 KB

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