Cataramă, Delia - In: Theoretical and Applied Economics 5(558)(supplement) (2011) 5(558)(supplement), pp. 417-421
In a context where several interest groups ask for progressive taxation, the paper tries to identify, if any, a connection between the taxation system (progressive or proportional) and tax evasion. The analysis is made so as to find a descriptive correlation between tax revenue increase when the...