large-scale field experiment in collaboration with Uruguay's tax authority to address this question. We sent letters to 20 … significant effect on tax compliance but in a manner that was inconsistent with Allingham and Sandmo (1972). Our findings are … neglect. According to this model, audits may deter tax evasion in the same way that scarecrows frighten off birds. …

: two standard measurements, namely the tax wedge and the marginal effective tax rate (METR); and a new, innovative … measurement called formalization tax rate (FTR). The novelty of the latter is that it measures disincentives stemming not only … approach. Using EU-SILC 2008 data and OECD Tax and Benefit data for six Eastern European countries (Bulgaria, Czech Republic …

influential factors on the shadow economy and/or shadow labor force are tax policies and state regulation, which, if they rise … ; shadow labor force ; tax morale ; tax pressure ; state regulation ; labor market …

developed 39 OECD countries. The influential factors on the shadow economy are tax policies and state regulation, which, if they …. Specifically it is shown that the main driving forces are unemployment, self-employment and the tax burden, which have different … by self-employment (22.2%), unemployment (16.9%), personal income taxes (13.1%) and tax morale (9.5%). -- shadow economy …

Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices …. Empirically, a positive relationship between corporate and personal income tax evasion can be observed. The theoretical analysis … the gain from reducing corporate tax payments is certain, as in the case of tax avoidance. If, however, the firm evades …

; regulation ; tax burden …

In this paper we try to understand the phenomena whereby a large proportion of the population evades tax payments. We … present a model which incorporates elements from the theory of information cascades with the standard model of tax evasion and … analyze the connection between the decision of a potential tax evader, the number of tax evaders and the number caught in …