Why do Individuals Evade Payroll and Income Taxation in Estonia?

Kenneth A. Kriz, Jaanika Meriküll, Alari Paulus, Karsten Staehr, Kenneth A. Kriz, Jaanika Meriküll, Alari Paulus and Karsten Staehr
Authors registered in the RePEc Author Service: Jaanika Meriküll, Karsten Staehr () and Alari Paulus

Chapter 10 in The Shadow Economy, Corruption and Governance, 2008, pp 240-264 from Edward Elgar Publishing

Abstract: This book contributes to the current debates on the shadow economy and related issues of tax evasion and corruption. The approach taken here is one that will develop a better understanding of these related issues, which are increasingly seen as impediments to country competitiveness and economic growth.

Keywords: Economics and Finance; Law - Academic; Politics and Public Policy (search for similar items in EconPapers)
Date: 2008
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Citations: View citations in EconPapers (2)

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Related works:
Working Paper: WHY DO INDIVIDUALS EVADE PAYROLL AND INCOME TAXATION IN ESTONIA? (2007)
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