The economics of tax evasion

Martin Besfamille

No 225, Research Department working papers from CAF Development Bank Of Latinamerica

Abstract: This paper begins by reviewing the problem of tax evasion measurement. Based on available data, I conclude that this problem is far from being negligible, both for developed and developing countries. I also present in more detail the reasons that justify worrying about tax evasion, and thus the need to study more rigorously this phenomenon. I also revise some of the main results that appear in the theoretical, empirical, and experimental literature of personnel income tax evasion and the theoretical contributions on firms’ tax evasion. Finally, I present policy implications and illustrate them with real case studies.

Keywords: Sector financiero; Desarrollo; Economía; Investigación socioeconómica; Impuestos (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:dbl:dblwop:225

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