Estimates of Cash‐Based Income Tax Evasion in Australia

Glen Hepburn

Australian Economic Review, 1992, vol. 25, issue 2, 54-62

Abstract: This article provides new estimates of the size of the cash economy in Australia over the period from 1950–51 to 1989–90. This series is used to estimate income tax revenue losses for each year and to examine the factors which influence the incentive to evade income tax.

Date: 1992
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