Kriz, Kenneth A.; Meriküll, Jaanika; Paulus, Alari; … - Majandusteaduskond, Tartu Ülikool - 2007
This paper employs micro-level data to determine the factors characterizing individuals who evade payroll and income taxation in Estonia. Using logit estimation on three different cross-sectional datasets, we estimate the marginal effects of different individual characteristics on tax evasion....