A model of tax evasion and taxpayers' perception about public goods provision

Journal of Public Finance and Public Choice(2022)

Cited 0|Views2
No score
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.
More
Translated text
Key words
tax evasion,public spending,efficiency
AI Read Science
Must-Reading Tree
Example
Generate MRT to find the research sequence of this paper
Chat Paper
Summary is being generated by the instructions you defined