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The Impact of Tax Rates On Tax Evasion: A Macroeconomic Study. (2020). Affes, Wajdi.
In: Journal of Accounting and Management Information Systems.
RePEc:ami:journl:v:19:y:2020:i:2:p:252-282.

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  1. A: 251-258 Chiarini, B., Marzano, E., & Schneider, F. (2008) “Tax rates and tax evasion: An empirical analysis of the structural aspects and long-run characteristics in Italy”, IZA Discussion, no. 3447 (April 2008) Clotfelter, C. (1983) “Tax evasion and tax rates: An analysis of individual returns”, The Review of Economics and Statistics, vol. 65: 363-373 Cowell, F.A. (1985) “Tax evasion with labor income”, Journal of Public Economics, vol. 26: 19-35 Cowell, F.A.& Gordon, J. (1988) “Unwillingness to pay: tax evasion and public good provision”, Journal of Public Economics, vol. 36: 305-321.

  2. Alm, J., Bahl, R., & Murray, M. N. (1993) “Audit selection and income tax underreporting in the tax compliance game”, Journal of Development Economics, vol. 42: 1-33.

  3. Beleau, A. (2013) “Theorie de la taxation optimale et politique de stabilisation : une incompatibilité theorique ? ”, HAL (2013) Bernasconi, M.& Zanardi, A. (2004) “Tax evasion, tax rates and reference dependence”, FinanzArchiv, vol. 60: 422-445 Bernasconi, M., Corazzini, L., & Seri, R. (2011) “Tax evasion: Does fiscal pressure matter? Lessons from the behavioral economics”, Journal of Economic Psychology, vol. 40: 103-118 Buehn, A., & Schneider, F. (2007) “Shadow economies and corruption all over the world: Revised estimates for 120 countries”, Economic; The Open-Access, Open-Assessment E-Journal, vol. 1, no. 9: 1-66 Célimène, F., Dufrénot, G., Mophou, G., & N'Guérékata, G. (2016) “Tax evasion, tax corruption and stochastic growth”, Economic Modelling, vol. 52, Part.

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