Tax Evasion Dynamics in the Czech Republic: First Evidence of an Evasional Kuznets Curve
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.
|Date of creation:||Sep 2008|
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- Orviska, Marta & Hudson, John, 2003. "Tax evasion, civic duty and the law abiding citizen," European Journal of Political Economy, Elsevier, vol. 19(1), pages 83-102, March.
- Matsusaka, John G & Palda, Filip, 1999. "Voter Turnout: How Much Can We Explain?," Public Choice, Springer, vol. 98(3-4), pages 431-446, March.
- Jan Hanousek & Filip Palda, 2006. "Problems measuring the underground economy in transition," The Economics of Transition, The European Bank for Reconstruction and Development, vol. 14(4), pages 707-718, October.
- Dominik H. Enste & Friedrich Schneider, 2000. "Shadow Economies: Size, Causes, and Consequences," Journal of Economic Literature, American Economic Association, vol. 38(1), pages 77-114, March.
- Christos Constantatos & Edwin G. West, 1991. "Measuring Returns from Education: Some Neglected Factors," Canadian Public Policy, University of Toronto Press, vol. 17(2), pages 127-138, June.
- Niepelt, Dirk, 2003. "Tax Evasion Dynamics," Seminar Papers 721, Stockholm University, Institute for International Economic Studies.
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