Why People Evade Taxes in the Czech and Slovak Republics: A Tale of Twins
Download full text from publisher
References listed on IDEAS
- Slemrod, Joel & Yitzhaki, Shlomo, 2002. "Tax avoidance, evasion, and administration," Handbook of Public Economics,in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 22, pages 1423-1470 Elsevier.
- James Andreoni & Brian Erard & Jonathan Feinstein, 1998. "Tax Compliance," Journal of Economic Literature, American Economic Association, vol. 36(2), pages 818-860, June.
- Lizal, Lubomir & Kocenda, Evzen, 2001.
"State of corruption in transition: case of the Czech Republic,"
Emerging Markets Review,
Elsevier, vol. 2(2), pages 138-160, June.
- Lubomir Lizal & Evzen Kocenda, 2000. "Corruption and Anticorruption in the Czech Republic," William Davidson Institute Working Papers Series 345, William Davidson Institute at the University of Michigan.
- Lubomir Lizal & Evzen Kocenda, 2001. "The Paradox of Czech Crusaders: Will They Ever Learn the Corruption Lesson? (Corruption and Anticorruption in the Czech Republic)," CERGE-EI Working Papers wp171, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
- Peter Sørensen, 1994. "From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 1(1), pages 57-79, February.
- Baldry, Jonathan C, 1987. "Income Tax Evasion and the Tax Schedule: Some Experimental Results," Public Finance = Finances publiques, , vol. 42(3), pages 357-383.
- Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
- Scotchmer, Suzanne, 1989. "Who profits from taxpayer confusion?," Economics Letters, Elsevier, vol. 29(1), pages 49-55.
- Clotfelter, Charles T, 1983. "Tax Evasion and Tax Rates: An Analysis of Individual Returns," The Review of Economics and Statistics, MIT Press, vol. 65(3), pages 363-373, August.
CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Juan Molero & Francesc Pujol, 2012. "Walking Inside the Potential Tax Evader’s Mind: Tax Morale Does Matter," Journal of Business Ethics, Springer, vol. 105(2), pages 151-162, January.
- Jan Hanousek & Filip Palda, 2002. "The Evolution of Tax Evasion in the Czech Republic: A Markov Chain Analysis," Public Economics 0205002, EconWPA.
- Klarita Gërxhani, 2007. "Explaining gender differences in tax evasion: the case of Tirana, Albania," Feminist Economics, Taylor & Francis Journals, vol. 13(2), pages 119-155.
- Ялъмов, Тодор, 2003.
"Неотчетената Икономическа Активност В Информационния Сектор В България: Проблеми, Въпроси И Оценки
[Unrecorded economic activity in information sector in Bulgaria: problems, issues and assessments]," MPRA Paper 62232, University Library of Munich, Germany.
- Juan Carlos Molero & Francesc Pujol, 2005. "Walking inside the Potential Tax Evader's Mind," Faculty Working Papers 01/05, School of Economics and Business Administration, University of Navarra.
- repec:aia:aiaswp:wp32 is not listed on IDEAS
- Katarina Svitkova, 2006. "Corporate Philanthropy in the Czech and Slovak Republics," CERGE-EI Working Papers wp312, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
- repec:kap:pubcho:v:174:y:2018:i:3:d:10.1007_s11127-018-0504-x is not listed on IDEAS
More about this item
KeywordsTax evasion; transition economies; Czech Republic; Slovak Republic;
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- 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, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2002-06-13 (All new papers)
- NEP-LAW-2002-06-13 (Law & Economics)
- NEP-PBE-2002-06-13 (Public Economics)
StatisticsAccess and download statistics
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wpa:wuwppe:0205003. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (EconWPA). General contact details of provider: http://econwpa.repec.org .
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.