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.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.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.language.iso | eng | es |
| dc.publisher | CAF | es |
| dc.publisher.city | Caracas | 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 |