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. This note surveys some of this recent research.
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Paper provided by Yale - Economic Growth Center in its series Papers with number
763.
Find related papers by JEL classification: H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
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