This paper proposes a method for evaluating the impact of tax structure changes on tax revenue. The technique consists of decomposing the gap between actual revenue and potential revenue into components attributable to changes in (i) the tax rate structure (ii) deductions and (iii) tax evasion....

We provide a unified analysis of taxation and taxpayer education when individuals have an incomplete understanding of a complex tax system. The analysis is independent of whether income is earned legitimately, or by avoiding or evading taxes. In this sense, learning about tax minimization...

As a result of the failure to meet tax collection targets, policymakers, economists, and financiers have focused their attention in recent years on how a country's tax effort has been employed to combat tax evasion and maximise tax collections for economic growth. The study looked at the nexus...