Determinants of aggregate income-tax-evasion behaviour: the case of US
The determinants of aggregate income-tax-evasion behaviour as reflected in the size of the underground economy in the US are analysed. These factors include the federal personal income tax rate, the social security tax rate, the federal corporation income tax rate, the public's dissatisfaction...
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| Format: | Article |
| Language: | English |
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Associazione Economia civile
1998-09-01
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| Series: | PSL Quarterly Review |
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| Online Access: | http://ojs.uniroma1.it/index.php/PSLQuarterlyReview/article/view/10599/10483 |