The Dynamics of Tax Compliance

Francesco Pappadà ()
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Francesco Pappadà: PSE - Paris School of Economics - UP1 - Université Paris 1 Panthéon-Sorbonne - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - EHESS - École des hautes études en sciences sociales - ENPC - École nationale des ponts et chaussées - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement, Banque de France - Banque de France - Banque de France

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Abstract: The literature on tax compliance has focused on its level but little is known about its dynamics. This paper shows that fluctuations in tax compliance are driven by changes in the state of the economy and the response of tax compliance to them. Tax compliance is markedly volatile and there are large differences in such volatility across countries. A large fraction of these differences (about 70%) is explained by different responses of tax compliance to tax changes and output fluctuations.

Keywords: Tax compliance; Volatility; Fiscal policy (search for similar items in EconPapers)
Date: 2022-04
New Economics Papers: this item is included in nep-iue, nep-mac, nep-pbe and nep-pub
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-03634401v1
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