We analyse the impact of public spending on tax evasion using a two-period model in which the government and taxpayers make their decisions in terms of level and quality of expenditures to set and taxes to pay. Results predict that tax evasion increases with government inefficiency.
A Model of Tax Evasion and Taxpayers’ Perception about Public Goods Provision
D'Agostino, ElenaPrimo
;Sobbrio, GiuseppeUltimo
2022-01-01
Abstract
We analyse the impact of public spending on tax evasion using a two-period model in which the government and taxpayers make their decisions in terms of level and quality of expenditures to set and taxes to pay. Results predict that tax evasion increases with government inefficiency.File in questo prodotto:
| File | Dimensione | Formato | |
|---|---|---|---|
|
JPFPC_FT_DAgostino_Uploaded_240122.pdf
solo utenti autorizzati
Descrizione: mitic letter
Tipologia:
Versione Editoriale (PDF)
Licenza:
Tutti i diritti riservati (All rights reserved)
Dimensione
499.46 kB
Formato
Adobe PDF
|
499.46 kB | Adobe PDF | Visualizza/Apri Richiedi una copia |
|
jpfpc-article-p275.pdf
solo utenti autorizzati
Descrizione: Articolo
Tipologia:
Versione Editoriale (PDF)
Licenza:
Tutti i diritti riservati (All rights reserved)
Dimensione
572.58 kB
Formato
Adobe PDF
|
572.58 kB | Adobe PDF | Visualizza/Apri Richiedi una copia |
Pubblicazioni consigliate
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
