✦ LIBER ✦

TAX RATES IN OHIO

Book ID: 124020623
Year: 1922
Weight: 209 KB
Volume: 7
Category: Article
ISSN: 2327-8706
DOI: 10.2307/41787915

No coin nor oath required. For personal study only.

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✍ 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