Stricter enforcement may increase tax evasion
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- Rainald Borck, 2002. "Stricter Enforcement May Increase Tax Evasion," Discussion Papers of DIW Berlin 297, DIW Berlin, German Institute for Economic Research.
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Citations
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- Rainald Borck, 2009.
"Voting on redistribution with tax evasion,"
Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 32(3), pages 439-454, March.
- Rainald Borck, 2003. "Voting on Redistribution with Tax Evasion," Discussion Papers of DIW Berlin 329, DIW Berlin, German Institute for Economic Research.
- Marie-Louise Leroux & Dario Maldonado & Pierre Pestieau, 2015.
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- Marie-Louise Leroux & Dario Maldonado & Pierre Pestieau, 2015. "Compliance, Informality and contributive pensions," Cahiers de recherche 1519, Chaire de recherche Industrielle Alliance sur les enjeux économiques des changements démographiques.
- Leroux, M.-L. & Maldonado, D. & Pestieau, P., 2015. "Compliance, Informality and contributive pensions," LIDAM Discussion Papers CORE 2015055, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Traxler, Christian, 2010.
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- Traxler, Christian, 2006. "Social Norms and Conditional Cooperative Taxpayers," Discussion Papers in Economics 1202, University of Munich, Department of Economics.
- Carlos Bethencourt & Lars Kunze, 2015.
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- Bethencourt, Carlos & Kunze, Lars, 2013. "The political economics of redistribution, inequality and tax avoidance," MPRA Paper 51127, University Library of Munich, Germany.
- Simonovits, András, 2010. "Adómorál és adórendszer [Tax morality and progressive wage tax]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(6), pages 481-496.
- Alejandro Esteller-More, 2004. "Tax Evasion in Interrelated Taxes," Public Economics 0401001, University Library of Munich, Germany.
- Alejandro Esteller, 2004. "Tax Evasion in Interrelated Taxes," Working Papers 2004/2, Institut d'Economia de Barcelona (IEB).
- repec:ebl:ecbull:v:8:y:2004:i:5:p:1-9 is not listed on IDEAS
- Lago-Peñas, Ignacio & Lago-Peñas, Santiago, 2010. "The determinants of tax morale in comparative perspective: Evidence from European countries," European Journal of Political Economy, Elsevier, vol. 26(4), pages 441-453, December.
- Mohammad Nurunnabi, 2018. "Tax evasion and religiosity in the Muslim world: the significance of Shariah regulation," Quality & Quantity: International Journal of Methodology, Springer, vol. 52(1), pages 371-394, January.
- Besfamille, Martin & De Donder, Philippe & Lozachmeur, Jean-Marie, 2009. "The Political Economy of the (Weak) Enforcement of Sales Tax," CEPR Discussion Papers 7108, C.E.P.R. Discussion Papers.
- Rainald Borck, 2004. "Income Tax Evasion and the Penalty Structure," Economics Bulletin, AccessEcon, vol. 8(5), pages 1-9.
- Alejandro Esteller-More, 2004.
"Tax Evasion in Interrelated Taxes,"
Public Economics
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- Alejandro Esteller, 2004. "Tax Evasion in Interrelated Taxes," Working Papers 2004/2, Institut d'Economia de Barcelona (IEB).
- Marie-Louise Leroux & Dario Maldonado & Pierre Pestieau, 2015. "Contributive Pensions and Imperfect Tax Compliance: A Political Economy Model," CESifo Working Paper Series 5656, CESifo.
- Weinreich, Daniel, 2013. "Fair tax evasion and majority voting over redistributive taxation," MPRA Paper 48919, University Library of Munich, Germany.
- Sokolovskyi, Dmytro, 2018. "Game-theoretic model of tax evasion: analysis of agents’ interaction and optimization of tax burden," MPRA Paper 86415, University Library of Munich, Germany.
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More about this item
JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- D72 - Microeconomics - - Analysis of Collective Decision-Making - - - Political Processes: Rent-seeking, Lobbying, Elections, Legislatures, and Voting Behavior
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