1b0c6efd839f7faf01e7d796275940f2 modeco_a2013n4p809iENG.pdf dab067778407becc0bbc718e52da26be2613113f modeco_a2013n4p809iENG.pdf 312a3bbd8b7f011d9d540085afdd132d20425bf36a1ce87b63a2a842351dd537 modeco_a2013n4p809iENG.pdf Title: Do Higher Tax Rates Encourage/Discourage Tax Compliance? Subject: In this survey, we try to summarize what economists know about how increasing tax rate affects both tax evasion and the willingness to pay taxes. We show how this apparently trivial question presents puzzling results. This paper introduces the main contributions that have attempted to explain the apparent contradiction between the empirical evidence on the reaction of taxpayers to changes in tax rate levels and the results obtained by the standard models of tax evasion. In an effort to shed some light on this issue, the paper primarily concludes that there is more than enough room for further research on the relationship between tax evasion and tax rates given the many gaps in the literature concerning on this topic. Keywords: Tax Evasion; Tax Non-Compliance; Tax Rate Author: María Jesús Freire-Serén, Judith Panadés Creator: Scientific Research Publishing Producer: Acrobat Distiller 9.0.0 (Windows); modified using iText® 5.4.4 ©2000-2013 1T3XT BVBA (AGPL-version) CreationDate: Thu Dec 12 09:51:12 2013 CET ModDate: Thu Apr 25 18:10:47 2019 CEST Tagged: yes UserProperties: no Suspects: no Form: none JavaScript: no Pages: 9 Encrypted: no Page size: 595 x 808 pts Page rot: 0 File size: 115524 bytes Optimized: yes PDF version: 1.5 name type encoding emb sub uni object ID ------------------------------------ ----------------- ---------------- --- --- --- --------- TimesNewRoman,BoldItalic TrueType WinAnsi no no no 349 0 TimesNewRoman,Bold TrueType WinAnsi no no no 350 0 TimesNewRoman TrueType WinAnsi no no no 351 0 TimesNewRoman,Italic TrueType WinAnsi no no no 20 0 Arial TrueType WinAnsi no no no 47 0 Jhove (Rel. 1.6, 2011-01-04) Date: 2019-04-26 04:53:54 CEST RepresentationInformation: modeco_a2013n4p809iENG.pdf ReportingModule: PDF-hul, Rel. 1.8 (2009-05-22) LastModified: 2019-04-25 18:39:37 CEST Size: 115524 Format: PDF Version: 1.5 Status: Well-Formed and valid SignatureMatches: PDF-hul MIMEtype: application/pdf Profile: Linearized PDF, Tagged PDF PDFMetadata: Objects: 371 FreeObjects: 1 IncrementalUpdates: 1 DocumentCatalog: PageLayout: OneColumn PageMode: UseNone Info: Title: Do Higher Tax Rates Encourage/Discourage Tax Compliance? Author: María Jesús Freire-Serén, Judith Panadés Subject: In this survey, we try to summarize what economists know about how increasing tax rate affects both tax evasion and the willingness to pay taxes. We show how this apparently trivial question presents puzzling results. This paper introduces the main contributions that have attempted to explain the apparent contradiction between the empirical evidence on the reaction of taxpayers to changes in tax rate levels and the results obtained by the standard models of tax evasion. In an effort to shed some light on this issue, the paper primarily concludes that there is more than enough room for further research on the relationship between tax evasion and tax rates given the many gaps in the literature concerning on this topic. Keywords: Tax Evasion; Tax Non-Compliance; Tax Rate Creator: Scientific Research Publishing Producer: Acrobat Distiller 9.0.0 (Windows); modified using iText® 5.4.4 ©2000-2013 1T3XT BVBA (AGPL-version) CreationDate: Thu Dec 12 09:51:12 CET 2013 ModDate: Thu Apr 25 18:10:47 CEST 2019 ID: 0x09061370dfdd8ae8d87171c5baecaf2c, 0xcd6c5af02ccf3b4c93b8341c41347c50 Filters: FilterPipeline: FlateDecode Images: Image: NisoImageMetadata: ImageWidth: 326 ImageHeight: 111 BitsPerSample: 4 BitsPerSampleUnit: integer Filter: FlateDecode Fonts: TrueType: Font: BaseFont: TimesNewRoman,Italic FirstChar: 32 LastChar: 250 FontDescriptor: FontName: TimesNewRoman,Italic Flags: Serif, Nonsymbolic, Italic FontBBox: -498, -307, 1333, 1023 Encoding: WinAnsiEncoding Font: BaseFont: TimesNewRoman,BoldItalic FirstChar: 32 LastChar: 121 FontDescriptor: FontName: TimesNewRoman,BoldItalic Flags: Serif, Nonsymbolic, Italic FontBBox: -547, -307, 1401, 1032 Encoding: WinAnsiEncoding Font: BaseFont: TimesNewRoman,Bold FirstChar: 32 LastChar: 250 FontDescriptor: FontName: TimesNewRoman,Bold Flags: Serif, Nonsymbolic FontBBox: -558, -307, 2000, 1026 Encoding: WinAnsiEncoding Font: BaseFont: TimesNewRoman FirstChar: 32 LastChar: 250 FontDescriptor: FontName: TimesNewRoman Flags: Serif, Nonsymbolic FontBBox: -568, -307, 2000, 1007 Encoding: WinAnsiEncoding Font: BaseFont: Arial FirstChar: 32 LastChar: 32 FontDescriptor: FontName: Arial Flags: Nonsymbolic FontBBox: -665, -325, 2000, 1006 Encoding: WinAnsiEncoding XMP: application/pdf In this survey, we try to summarize what economists know about how increasing tax rate affects both tax evasion and the willingness to pay taxes. We show how this apparently trivial question presents puzzling results. This paper introduces the main contributions that have attempted to explain the apparent contradiction between the empirical evidence on the reaction of taxpayers to changes in tax rate levels and the results obtained by the standard models of tax evasion. In an effort to shed some light on this issue, the paper primarily concludes that there is more than enough room for further research on the relationship between tax evasion and tax rates given the many gaps in the literature concerning on this topic.   María Jesús Freire-Serén, Judith Panadés Do Higher Tax Rates Encourage/Discourage Tax Compliance? 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