Contribution evasion: Implications for social security pension schemes
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DOI: 10.1111/1468-246X.t01-1-00102
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Cited by:
- Xiaoxue Li & Liu Tian & Jing Xu, 2020. "Missing social security contributions: the role of contribution rate and corporate income tax rate," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(6), pages 1453-1484, December.
- Boryana Madzharova, 2011. "The Effect of Low Corporate Tax Rate on Payroll Tax Evasion," CERGE-EI Working Papers wp448, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
- International Monetary Fund, 2004. "Integrating a Unified Revenue Administration for Tax and Social Contribution Collections: Experiences of Central and Eastern European Countries," IMF Working Papers 2004/237, International Monetary Fund.
- Alfano, Vincenzo & Capasso, Salvatore, 2021. "Playing dead pool against the contributions system," The Journal of the Economics of Ageing, Elsevier, vol. 20(C).
- Roddy McKinnon, 2006. "The Role and Nature of Non-Contributory Social Security in the Design of Social Protection Strategies for Older People in DCs," Working Papers id:525, eSocialSciences.
- Vincenzo Alfano, 2020. "Anatomy of social security contribution evasion in Italy," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2020(2), pages 7-37.
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