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Quality of Government Services and the Civic Duty to Pay Taxes in the Czech and Slovak Republics, and other Transition Countries

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Author Info
Jan Hanousek
Filip Palda

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Abstract

Ce papier analyse un sondage dans les Républiques Tchèque et Slovaque ainsi qu'un sondage plus limité en Hongrie et en Pologne et conclut que la fraude fiscale est la plus basse parmis ceux qui sont persuadés de recevoir des prestations gouvernementales de qualité pour les impôts qu'ils paient. Une augmentation de 20% de la qualité perçue des services du gouvernement pourrait mener à une baisse de 13 % de la fréquence de la fraude fiscale. Cette analyse est la première de son genre à démontrer une influence si vaste de la qualité des services gouvernementaux sur la complaisance fiscale. Les gouvernements des pays en transition qui souffrent d'un appareil défectif de collection d'impôts gagneraient à transmettre une information claire sur la qualité de leurs services afin de réduire l'évasion fiscale. Copyright WWZ and Helbing & Lichtenhahn Verlag AG 2004.

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Publisher Info
Article provided by Blackwell Publishing in its journal Kyklos.

Volume (Year): 57 (2004)
Issue (Month): 2 (05)
Pages: 237-252
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Handle: RePEc:bla:kyklos:v:57:y:2004:i:2:p:237-252

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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Gary S. Becker, 1974. "A Theory of Social Interactions," NBER Working Papers 0042, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  2. Filip Palda, 1998. "Evasive Ability and the Efficiency Cost of the Underground Economy," Canadian Journal of Economics, Canadian Economics Association, vol. 31(5), pages 1118-1138, November. [Downloadable!] (restricted)
  3. repec:att:wimass:199610 is not listed on IDEAS
  4. Matsusaka, John G & Palda, Filip, 1993. " The Downsian Voter Meets the Ecological Fallacy," Public Choice, Springer, vol. 77(4), pages 855-78, December.
    Other versions:
  5. Browning, Edgar K, 1976. "The Marginal Cost of Public Funds," Journal of Political Economy, University of Chicago Press, vol. 84(2), pages 283-98, April. [Downloadable!] (restricted)
  6. Peter Sørensen, 1994. "From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries," International Tax and Public Finance, Springer, vol. 1(1), pages 57-79, February. [Downloadable!] (restricted)
  7. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November. [Downloadable!] (restricted)
  8. Scotchmer, Suzanne, 1989. "Who profits from taxpayer confusion?," Economics Letters, Elsevier, vol. 29(1), pages 49-55. [Downloadable!] (restricted)
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Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Benedek, Dora & Lelkes, Orsolya, 2009. "The distributional implications of income underreporting in Hungary," MPRA Paper 17308, University Library of Munich, Germany. [Downloadable!]
  2. Benedek, Dora & Lelkes, Orsolya, 2009. "The distributional implications of income underreporting in Hungary," MPRA Paper 17287, University Library of Munich, Germany. [Downloadable!]
  3. Scott Gehlbach, 2003. "Taxability and Government Support of Business Activity: Testing Theories of Social-Contract Failure," Working Papers w0028, Center for Economic and Financial Research (CEFIR). [Downloadable!]
  4. Kenyon, Thomas, 2007. "A framework for thinking about enterprise formalization policies in developing countries," Policy Research Working Paper Series 4235, The World Bank. [Downloadable!]
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