From the administrative and policy perspective, determination of magnitude of tax evasion and an analysis of tax evasion levels are imperative so that authorities may evaluate the success or failure of the enforcement mechanism. This article discusses several approaches to and estimates of tax evasion.
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In other Publications
- Alm, James and Jorge Martinez-Vazquez. 2007. Tax morale and tax evasion in Latin America. International Center for Public Policy Working Paper Series, GSU paper0704. Andrew Young School of Policy Studies, Georgia State University. .
