This paper examines the response of husbands' and wives' earnings to a tax reform in which husbands' and wives' tax … analyze the impact of the large Swedish tax reform of 1990-1. I find that in response to a compensated rise in one spouse …'s tax rate, that spouse's earned income rises, and the other spouse's earned income also rises. I test and reject a set of …

This study empirically investigates the determinants of aggregate federal personal income tax evasion in the U.S. using … the most current IRS data available. In 2010, the IRS released a new series on personal income tax evasion data running … domestic personal income tax evasion. Aside from investigating the most commonly recognized factors that allegedly influence …

latter suffers from higher tax rates and with lower level of wage rates and lower levels of leisure. Finally, since the …

from an indirect tax with some positive probability of payment. In addition, the model shows that potential theft creates a …