Do Higher Tax Rates Encourage/Discourage Tax Compliance?

  1. Freire-Serén, María Jesús
Revista:
Modern Economy

ISSN: 2152-7245 2152-7261

Ano de publicación: 2013

Volume: 04

Número: 12

Páxinas: 809-817

Tipo: Artigo

DOI: 10.4236/ME.2013.412086 GOOGLE SCHOLAR lock_openAcceso aberto editor

Outras publicacións en: Modern Economy

Referencias bibliográficas

  • 10.1257/jel.38.1.77
  • 10.1016/0047-2727(72)90010-2
  • 10.1016/0047-2727(74)90037-1
  • 10.1016/j.ejpoleco.2004.10.002
  • F. Schneider and D. H. Enste, “The Shadow Economy: An International Survey,” Cambridge University Press, Cambridge, 2002.
  • J. Alm, “Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies,” Tulane Economics W. P. 1213, 2013.
  • 10.2307/1924181
  • S. Crane and F. Nourzad, “Time Value of Money and Income Tax Evasion under Risk-Averse Behavior: Theoretical Analysis and Empirical Evidence,” Public Finance/ Finances Publiques, Vol. 40, No. 3, 1985, pp. 381-393.
  • 10.2307/1925500
  • 10.1111/j.1467-6435.1987.tb00684.x
  • J. Poterba, “Tax Evasion and Capital Gains Taxation,” American Economic Review, Vol. 77, No. 2, 1987, pp. 234-239.
  • 10.2307/2109600
  • 10.1007/BF00130416
  • 10.1016/S0047-2727(97)00033-9
  • D. Joulfaian and M. Rider, “Tax Evasion in the Presence of Negative Income Tax Rates,” National Tax Journal, Vol. 49, No. 4, 1996, pp. 553-570.
  • 10.2307/1924722
  • 10.2307/2601005
  • J. Alm, B. R. Jackson and M. McKee, “Estimating the Determinants of Taxpayer Compliance with Experimental Data,” National Tax Journal, Vol. 45, No. 1, 1992, pp. 107-114.
  • 10.3982/ECTA9113
  • J. Alm, I. Sanchez and A. de Juan, “Economic and Noneconomic Factors in Tax Compliance,” Kyklos, Vol. 48, No. 1, 1995, pp. 3-18.
  • P. J. Beck, J. S. Davis and W. Jung, “Experimental Evidence on Taxpayer Reporting Behaviour,” The Accounting Review, Vol. 66, No. 3, 1991, pp. 535-558.
  • G. S. Iyer, P. M. J. Reckers and D. L. Sanders, “Increasing Tax Compliance in Washington State: A Field Experiment,” National Tax Journal, Vol. 63, No. 1, 2010, pp. 7-32.
  • 10.2307/1884681
  • 10.1016/0047-2727(85)90048-9
  • 10.1016/0047-2727(94)90042-6
  • 10.1016/0047-2727(88)90013-8
  • 10.1016/0014-2921(89)90026-3
  • S. Klepper, D. Nagin and S. Spurr, “Tax Rates, Tax Compliance, and the Reporting of Long-Term Capital Gains,” Public Finance/Finances Publiques, Vol. 46, No. 2, 1991, pp. 236-251.
  • 10.1016/S0176-2680(01)00056-8
  • 10.1016/S0047-2727(00)00077-3
  • 10.1177/1091142103261674
  • J. Caballe and J. Panadés, “On the Relation between Tax Rates and Evasion in a Multi-period Economy,” Hacienda Publica Espa?ola (Revista de Economía Pública), Vol. 183, No. 4, 2007, pp. 67-80.
  • 10.1016/j.jebo.2006.08.006
  • 10.1257/jep.21.1.25
  • J. Slemrod and S. Yitzhaki, “Tax Avoidance, Evasion, and Administration,” In: A. J. Auerbach and M. Feldstein, Eds., Handbook of Public Economics, North Holland Publishers, 2002, pp. 1423-1470.
  • Sandmo, “The Theory of Tax Evasion: A Retrospective View,” National Tax Journal, Vol. 58, No. 4, 2005, pp. 643-663.