The impact of tax rates on tax evasion: A macroeconomic study
Research Question: What is the impact of high tax rates on the level of tax evasion in different economies? Motivation: after the occurrence of the famous panama papers and paradise papers scandal (Alstadsæte et al., 2019) and seeing that tax burden has been incessantly increased due to higher tax b...
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| Format: | Article |
| Language: | English |
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Bucharest University of Economic Studies
2020-06-01
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| Series: | Contabilitate şi Informatică de Gestiune |
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| Online Access: | http://online-cig.ase.ro/jcig/art/19_2_3.pdf |