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9 p, 112.8 KB Do higher tax rates encourage/discourage tax compliance? / Freire Serén, María Jesús (Universidade de Vigo. Departamento de Fundamentos da Análise Económica e Historia e Institucións Económicas) ; Panadés Martí, Judith (Universitat Autònoma de Barcelona. Departament d'Economia i d'Història Econòmica)
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. [...]
2013 - 10.4236/me.2013.412086
Modern economy, Vol. 4 Núm. 12 (December 2013) , p. 809-817  
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