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The Theoretical Analysis of Income Tax Evasion Revisited

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  • E Gahramanov
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    Abstract

    There exists an important puzzle in the income tax evasion literature, that higher tax rates unambiguously encourage tax compliance (Yitzhaki?s (1974) result). In this paper I show that by simply relaxing the assumption that higher tax rates necessarily translate into higher penalty payments at the initial optimum when caught, it is possible to generate rigorously an important extra disincentive to compliance, which is absent from the previous works. It can also be shown that Yitzhaki's (1974) result is a special case of the present formulation.

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    File URL: http://www.economicissues.org.uk/Files/109Gahramanov.pdf
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    Bibliographic Info

    Article provided by Economic Issues in its journal Economic Issues.

    Volume (Year): 14 (2009)
    Issue (Month): 1 (March)
    Pages: 35-42

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    Handle: RePEc:eis:articl:109gahramanov

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    Web page: http://www.economicissues.org.uk
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    1. Alm, James & Bahl, Roy & Murray, Matthew N., 1993. "Audit selection and income tax underreporting in the tax compliance game," Journal of Development Economics, Elsevier, vol. 42(1), pages 1-33, October.
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    Cited by:
    1. Cebula, Richard J., 2011. "Aggregate Income Tax Evasion: Empirical Results Using new IRS Data for the U.S. - L’evasione aggregata del reddito: risultati empirici ottenuti utilizzando i nuovi dati IRS per gli USA," Economia Internazionale / International Economics, Camera di Commercio di Genova, vol. 64(4), pages 423-443.

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