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Tax evasion: causes, estimation methods, and penalties: a focus on Latin America

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  • Shome, Parthasarathi
  • Tanzi, Vito

Abstract

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Suggested Citation

  • Shome, Parthasarathi & Tanzi, Vito, 1993. "Tax evasion: causes, estimation methods, and penalties: a focus on Latin America," Series Históricas 9464, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    • Handle: RePEc:ecr:col048:9464
    Note: Includes bibliography
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    File URL: http://repositorio.cepal.org/handle/11362/9464
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    Cited by:

    1. Joshua Commey, 2023. "Conceptualizing Tax Evasion and Tax Compliance Strategies," International Journal of Research and Scientific Innovation, International Journal of Research and Scientific Innovation (IJRSI), vol. 10(8), pages 169-181, August.
    2. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin America," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0704, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    3. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin American Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0732, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

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