Traxler, Christian (contributor) - 2006
and Feld (2002) assess the income tax gap at more than 17%. This
flgures clearly indicate the dimension of tax evasion and … standard tax competition result (Zodrow and
Mieszkowski, 1986), unconflned interregional competition will result in too little … (1993) and incorporate it into a standard tax competition setting.
Thereby, our model provides a more general framework for …