✦ LIBER ✦

Tax evasion and the optimum general income tax

✍ Scribed by Helmuth Cremer; Firouz Gahvari

Book ID: 113213332
Publisher: Elsevier Science
Year: 1996
Tongue: English
Weight: 730 KB
Volume: 60
Category: Article
ISSN: 0047-2727
DOI: 10.1016/0047-2727(95)01525-6

No coin nor oath required. For personal study only.

📜 SIMILAR VOLUMES

Tax rates, tax administration and income

Tax rates, tax administration and income tax evasion in Switzerland

✍ Werner W. Pommerehne; Hannelore Weck-Hannemann 📂 Article 📅 1996 🏛 Springer US 🌐 English ⚖ 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

Tax evasion with labour income

✍ Frank A. Cowell 📂 Article 📅 1985 🏛 Elsevier Science 🌐 English ⚖ 1011 KB

Tax Evasion and the Optimal Tax Treatmen

Tax Evasion and the Optimal Tax Treatment of Foreign-Source Income

✍ Fan, Xiwen; Wilson, Douglas 📂 Article 📅 2008 🏛 Informa UK (Taylor & Francis) 🌐 English ⚖ 245 KB

Tax competition and tax coordination in

Tax competition and tax coordination in an optimum income tax model

✍ Bernd Huber 📂 Article 📅 1999 🏛 Elsevier Science 🌐 English ⚖ 99 KB

A note on optimum tax evasion

✍ Serge-Christophe Kolm 📂 Article 📅 1973 🏛 Elsevier Science 🌐 English ⚖ 339 KB

A note on income tax evasion

✍ Richard T. Connelly 📂 Article 📅 2004 🏛 Springer US 🌐 English ⚖ 87 KB