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Tax evasion as an optimal tax device

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Can money laundering decrease?

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Corruption, taxation and the impact on the shadow economy

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While assessing the economic impacts of corruption, the corruption-related transmission channels which influence … impacts corruption has on the size of the shadow economy as well as on the individual sources of long-term economic growth …, making use of a transmission channel through which corruption affects the tax burden components. Using the method of an …

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Perceptions of trust and power are associated with tax compliance : a cross-cultural study

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Firm-level determinants of business tax evasion in emerging economies : the case of Argentina

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determinants such as: corruption, regulation and bureaucracy, quality of public and government services, detection probability …

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