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On the link between tax non-compliance and embezzlement: Experimental evidence

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Issue DateTitleSub-TitleAuthor(s)Journal NameVolume NumberIssue NumberPages
110-Sep-2018On the link between tax non-compliance and embezzlement: Experimental evidence-Banerjee, Ritwik 

Description

Abstract
Developing countries are typically characterized by “hard-to-tax” sectors (e.g. small/informal businesses or subsistence farmers), due the lack of information on revenues. This lack of information poses substantial enforcement problems and provides ample opportunity for tax non-compliance. In such a context, voluntary tax compliance can be instrumental for increased revenue mobilization.
 
Keyword(s)
Taxation
Income tax
Tax non-compliance
Informal businesses
Subsistence farmers

Primary Data

Project title
On the link between tax non-compliance and embezzlement: Experimental evidence
Project Coordinator
Organization
 
Status
Completed
Expected Completion
10-09-2018