Tax Rates and Tax Evasion: Evidence from California Amnesty Data
Examines the effect of marginal tax rates on income tax evasion using data from the California Tax Amnesty Program. Finds that evaders respond to higher tax rates by increasing their evasion activity and that individuals with higher levels of income tend to evade more.
Year of publication: |
1990
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Authors: | Crane, Steven E. ; Nourzad, Farrokh |
Published in: |
National Tax Journal. - National Tax Association - NTA. - Vol. 43.1990, 2, p. 189-99
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Publisher: |
National Tax Association - NTA |
Saved in:
freely available
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