Existe una amplia gama de investigaciones teoricas y empiricas que han intentado verificar la influencia del sector publico en la economia. A pesar de esto no hay todavia un consenso en este campo. En este trabajo el autor se propone presentar el resultado de estimar empiricamente dos modelos...

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 in this paper shows that a manager's decision...