Lai, Ching-Chong; Chang, Wen-Ya - In: Public Finance = Finances publiques 43 (1988) 1, pp. 138-46
A. Peacock and G. K. Shaw (1982) and M. Ricketts (1984) demonstrate that conventional measures of tax loss from evasion are faulty, but that, nevertheless, a higher degree of tax evasion will normally be associated with a lower level of total tax collections except in a limiting case. This paper...