Tax Evasion Essays

15673 Words Jul 14th, 2015 63 Pages
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SOURCE (OR PART OF THE FOLLOWING SOURCE):
Type report
Title Tax evasion and the source of income : an experimental study in Albania and the Netherlands
Author(s) K. Gërxhani, A. Schram
Faculty UvA: Universiteitsbibliotheek
Year 2003
FULL BIBLIOGRAPHIC DETAILS: http://hdl.handle.net/11245/1.427430 Copyright
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We attribute tax evasion in Albania to inadequate tax collecting institutions, while the audit probability plays an important role in the Netherlands.
JEL codes: C91, H26, O17, O57
Key words: Tax evasion, Cross-country studies, Experiments


Comments by participants at the World Meetings of Economic Science Association (ESA) 1999 in
Lake
Tahoe, Nevada and 2000 in New York, and the European Public Choice Meetings 2000 in Sienna, Italy are gratefully acknowledged. We also thank Jordi Brandts, Jim Cox, Claude Montmarquette, and Theo
Offerman
for useful suggestions. University of Amsterdam
Tax Evasion and the Source of Income: An Experimental Study in Albania and the Netherlands 6
Amsterdam Institute for Advanced Labour Studies
Tax Evasion and the Source of Income: An Experimental Study in Albania and the Netherlands 7
TABLE OF CONTENTS
1. Introduction _____________________________________________ 9
2. A Brief Review of The Literature ___________________________ 13
2.1. Empirical Evidence of Tax Evasion in the Netherlands and Albania_______13

2.2. Tools Used to Study the Informal Sector ____________________________13
2.3. Cross-National Experimental Studies_______________________________15
3. Experimental Design and Expected

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