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Is Progressive Taxation A Determinant Of Tax Evasion?

Author

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  • Delia Cataramă

    (Bucharest Academy of Economic Studies)

Abstract

In a context where several interest groups ask for progressive taxation, the paper tries to identify, if any, a connection between the taxation system (progressive or proportional) and tax evasion. The analysis is made so as to find a descriptive correlation between tax revenue increase when the proportional taxation was used and decrease in tax evasion, but the results do not confirm such a connection.

Suggested Citation

  • Delia Cataramă, 2011. "Is Progressive Taxation A Determinant Of Tax Evasion?," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 5(5(558)(su), pages 417-421, July.
    • Handle: RePEc:agr:journl:v:5(558)(supplement):y:2011:i:5(558)(supplement):p:417-421
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