Tax Evasion and Tax Progressivity  

Oleh:

Goerke, Laszlo

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Public Finance Review vol. 31 no. 2 (Mar. 2003), page 189-203.
Topik: income declaration; fine function; tax declaration; tax evasion; tax progressivity
Fulltext: 189PFR312.pdf (89.72KB)

Isi artikel

In a pure tax evasion framework in which the monetary penalty is a function of the evaded tax, more progressive income taxes will reduce tax evasion if income has to be declared. However, if tax payments have to be declared, higher tax progressivity will have no effects. Thus, the relationship between tax evasion and tax progressivity depends on whether income or taxes have to be divulged to tax authorities. If the fine is a function of undeclared income, higher tax progressivity will always raise evasion.

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