tax records to construct a complete income distribution. Combining the two data sources is necessary because, on the one … hand, household surveys do not accurately represent the wealthiest segment of the population, while tax records do; on the … other hand, the opposite is true for the lower end of the income distribution: tax records only include incomes above a …

The paper examines the incentives and distortions created by tax policy and administration structures that motivate … individuals to undeclare or under-declare work in the new EU member countries. It analyses the tax level and the tax structure …"mix"of tax instruments, the special taxation regimes set up to attract workers and entrepreneurs back into the formal economy and …

This paper provides an overview of the literature on tax morale and tax compliance. Most of the material here is based … trust within the society to enforce tax compliance and tax morale. …