The fiscal difficulties of LDC's, and the important role for evasion as a part of them, are well-known. Drawing on the rich literature on tax evasion in the public finance literature, much recent research has shed light on two phenomena contributing to this problem. Fiscal corruption and evasion through illegal transactions.
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Paper provided by Columbia University, Department of Economics in its series Discussion Papers with number
1996_27.
Find related papers by JEL classification: H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
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