文章基本信息

标题：Do Higher Tax Rates Encourage/Discourage Tax Compliance?
本地全文：下载
作者：María Jesús Freire-Serén ; Judith Panadés
期刊名称：Modern Economy
印刷版ISSN：2152-7245
电子版ISSN：2152-7261
出版年度：2013
卷号：4
期号：12
页码：809-817
DOI：10.4236/me.2013.412086
出版社：Scientific Research Publishing
摘要：In this survey, we try to summarize what economists know about how increasing tax rate affects both tax evasion and the willingness to pay taxes. We show how this apparently trivial question presents puzzling results. This paper introduces the main contributions that have attempted to explain the apparent contradiction between the empirical evidence on the reaction of taxpayers to changes in tax rate levels and the results obtained by the standard models of tax evasion. In an effort to shed some light on this issue, the paper primarily concludes that there is more than enough room for further research on the relationship between tax evasion and tax rates given the many gaps in the literature concerning on this topic.
关键词：Tax Evasion; Tax Non-Compliance; Tax Rate