Cebula, Richard J. - In: Banca Nazionale del Lavoro Quarterly Review 54 (2001) 219, pp. 401-415
This study empirically investigates the impact of improving income-detectiontechnology, as well as a variety of other factors, on aggregate income taxevasion. The study focuses on the U.S., using available data for the 1975-97 period. The empirical findings indicate that improving...
