Esteller-More, Alejandro - EconWPA - 2004
has to be high enough. If that is the case, tax evasion in interrelated taxes might be considered as an alternative … explanation of the existing gap between the levels of tax evasion that can be guessed in practice and those much lower predicted … by the classical theory of tax evasion (Allingham and Sandmo, 1972; Yitzhaki, 1974). Otherwise, the result expected by …