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Tax Evasion Dynamics in the Czech Republic: First Evidence of an Evasional Kuznets Curve

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Author Info
Jan Hanousek
Filip Palda

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Abstract

Using surveys of the Czech Republic taken in 2000, 2002, 2004, and 2006 we measure how the percentage of tax evaders evolved from 1995 until 2006. We find that at first evasion rose, leveled off, and then fell along a quadratic path, suggesting the existence of what we call an evasional Kuznets curve. Our paper is the first to document the existence of an evasional Kuznets curve and to show how it can help improve Markov-chain predictions of tax evasion. We conclude by suggesting that the evasional Kuznets curve may be a subset of a larger trend in evasion for both transitional and developed economies.

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Publisher Info
Paper provided by The Center for Economic Research and Graduate Education - Economic Institute, Prague in its series CERGE-EI Working Papers with number wp360.

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Date of creation: Sep 2008
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Handle: RePEc:cer:papers:wp360

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Related research
Keywords: Underground economy; tax evasion; Markov chains; transition; evasional Kuznets curve.;

Find related papers by JEL classification:
H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
H43 - Public Economics - - Publicly Provided Goods - - - Project Evaluation; Social Discount Rate
K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
O17 - Economic Development, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements

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This page was last updated on 2009-11-5.

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