An Empirical Analysis of the Impact of Government Tax and Auditing Policies on the Size of the Underground Economy: The Case of the United States, 1973-94
Year of publication: |
1996-01-18
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Authors: | Cebula, Richard |
Institutions: | Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München |
Subject: | tax evasion | tax rates | IRS audit rates | IRS penalties |
Extent: | application/pdf |
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Series: | |
Type of publication: | Book / Working Paper |
Notes: | Published in The American Journal of Economics and Sociology 2.56(1997): pp. 173-186 |
Classification: | H20 - Taxation, Subsidies, and Revenue. General ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H26 - Tax Evasion |
Source: |
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Do Government-Spending-Induced Deficits Lower Tax Compliance?
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Cebula, Richard, (2010)
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Decomposing revenue effects of tax evasion, base broadening and tax rate reduction
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The Buchanan-Tullock Model: Some Extensions
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Cebula, Richard, (1997)
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Proposition 4, Tax Reduction Mirage: An Exploratory Note on Its Potential Spending and Tax Impacts
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