Tax Rates and Tax Evasion: Evidence From California Amnesty Data

Steven E. Crane and Farrokh Nourzad

National Tax Journal, 1990, vol. 43, issue 2, 189-99

Abstract: Examines the effect of marginal tax rates on income tax evasion using data from the California Tax Amnesty Program. Finds that evaders respond to higher tax rates by increasing their evasion activity and that individuals with higher levels of income tend to evade more.

Date: 1990
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:43:y:1990:i:2:p:189-99

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