Hanousek, Jan; Palda, Filip - Center for Economic Research and Graduate Education and … - 2008
, suggesting the existence of what we call an evasional Kuznets curve. Our paper is the first to document the existence of an … evasional Kuznets curve and to show how it can help improve Markov-chain predictions of tax evasion. We conclude by suggesting … that the evasional Kuznets curve may be a subset of a larger trend in evasion for both transitional and developed economies. …