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IS PROGRESSIVE TAXATION A DETERMINANT OF TAX EVASION?

Delia Catarama ()

Theoretical and Applied Economics, 2011, vol. 5(558)(supplement), issue 5(558)(supplement), 417-421

Abstract: In a context where several interest groups ask for progressive taxation, the paper tries to identify, if any, a connection between the taxation system (progressive or proportional) and tax evasion. The analysis is made so as to find a descriptive correlation between tax revenue increase when the proportional taxation was used and decrease in tax evasion, but the results do not confirm such a connection.

Keywords: equity; tax policy; progressive rates; tax administration; tax evasion. (search for similar items in EconPapers)
Date: 2011
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