The economics of tax evasion

dc.contributor.author	Besfamille, Martín	es
dc.date.accessioned	2014-10-15T20:04:14Z
dc.date.available	2014-10-15T20:04:14Z
dc.date.issued	2011	es
dc.identifier.citation	Besfamille, M. (2011). The economics of tax evasion. CAF Working paper, 2011/10, Caracas: CAF. Retrieved from https://scioteca.caf.com/handle/123456789/225	en_GB
dc.identifier.uri	https://scioteca.caf.com/handle/123456789/225
dc.description.tableofcontents	This paper begins by reviewing the problem of tax evasion measurement. Based on available data, I conclude that this problem is far from being negligible, both for developed and developing countries. I also present in more detail the reasons that justify worrying about tax evasion, and thus the need to study more rigorously this phenomenon. I also revise some of the main results that appear in the theoretical, empirical, and experimental literature of personnel income tax evasion and the theoretical contributions on firms’ tax evasion. Finally, I present policy implications and illustrate them with real case studies.	es
dc.language.iso	eng	es
dc.publisher	CAF	es
dc.relation.ispartofseries	CAF Working paper, 2011/10	es
dc.rights	CC-BY-NC	es_ES
dc.rights.uri	http://creativecommons.org/licenses/by-nc/4.0/	es_ES
dc.subject	Sector financiero	es
dc.subject	Desarrollo	es
dc.subject	Economía	es
dc.subject	Investigación socioeconómica	es
dc.subject	Impuestos	es
dc.title	The economics of tax evasion	es
dc.type	workingPaper	es
dc.publisher.city	Caracas	es

6.1 Documentos de trabajo en investigación socioeconómica
En esta colección se encuentran los documentos de trabajo sobre temas económicos y sociales prioritarios para la región.

Except where otherwise noted, this item's license is described as CC-BY-NC