Tax Evasion, Behavioral Microsimulation Models and Flat-Rate Tax Reforms: Analysis for Italy
Sign Up to like & getrecommendations! Published in 2022 at "Public Finance Review"
DOI: 10.1177/10911421221125598
Abstract: It is sometimes argued that a flat-rate tax reform can reduce tax noncompliance. The argument is, however, inconsistent with the so-called Yitzhaki’s puzzle of the classical expected utility (EU) model. The latter predicts an increase,… read more here.
Keywords: flat rate; tax evasion; rate tax; tax ... See more keywords
Threshold analysis regarding the optimal tax rate and tax evasion. Empirical evidence from Taiwan
Sign Up to like & getrecommendations! Published in 2023 at "PLOS ONE"
DOI: 10.1371/journal.pone.0281101
Abstract: For a long time, governments of all countries have attached great importance to the development of underground economic activities. The reason is that the characteristics of the underground economy are hidden and the information disclosure… read more here.
Keywords: tax rate; tax; rate; tax revenue ... See more keywords