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Tax Evasion and Relative Tax Contribution

✍ Scribed by Panad´es, Judith


Book ID
115468959
Publisher
SAGE Publications
Year
2004
Tongue
English
Weight
108 KB
Volume
32
Category
Article
ISSN
1091-1421

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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