Tax rates, tax administration and income tax evasion in Switzerland

Author:

Pommerehne Werner W.,Weck-Hannemann Hannelore

Publisher

Springer Science and Business Media LLC

Subject

Economics and Econometrics,Sociology and Political Science

Reference22 articles.

1. Alexander, C. and Feinstein, J. (1987).A Micro-econometric analysis of income tax evasion. Cambridge, MA: Mimeo, Massachusetts Institute of Technology.

2. Allingham, M.G. and Sandmo, A. (1972). Income tax evasion: A theoretical analysis.Journal of Public Economics 1: 323?338.

3. Alm, J., Jackson, B. and McKee, M. (1992). Estimating the determinants of taxpayer compliance with experimental data.National Tax Journal 45: 107?114.

4. Alm, J., McClelland, G.H. and Schulze, W.D. (1992). Why do people pay taxes?Journal of Public Economics 48: 21?38.

5. Alm, J., Sanchez, I. and DeJuan, A. (1995). Economic and noneconomic factors in tax compliance.Kyklos 48(1): 3?18.

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