Decomposing Revenue Effects of Tax Evasion, Base Broadening and Tax Rate Reduction
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References listed on IDEAS
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Cited by:
- Sanyal, Amal & Gang, Ira N & Goswami, Omkar, 2000.
"Corruption, Tax Evasion and the Laffer Curve,"
Public Choice, Springer, vol. 105(1-2), pages 61-78, October.
- Ira N. Gang & Amal Sanyal & Omkar Goswami, 1998. "Corruption, Tax Evasion and the Laffer Curve," Departmental Working Papers 199604, Rutgers University, Department of Economics.
- Das-Gupta, Arindam & Lahiri, Radhika & Mookherjee, Dilip, 1995.
"Income tax compliance in India: An empirical analysis,"
World Development, Elsevier, vol. 23(12), pages 2051-2064, December.
- Arindam Das-Gupta & Radhika Lahiri & Dilip Mookherjee, 1995. "Income Tax Compliance in India: An Empirical Analysis," Boston University - Institute for Economic Development 57, Boston University, Institute for Economic Development.
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More about this item
Keywords
base broadening; decomposition; liberalization; tax evasion; tax reform;All these keywords.
JEL classification:
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- O53 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Asia including Middle East
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