Can I read Feld on EtoBox?
Feld by an ngoc is a document available to read on EtoBox.
What is Feld about?
This document analyzes the limitations of the standard model of tax evasion, which fails to accurately predict tax evasion levels and provides unsatisfactory econometric estimates. It argues that taxpayer morale is significantly influenced by how tax officials treat them, with respectful treatment increasing compliance, while reliance on deterrence leads to more evasion. The paper suggests incorporating tax morale into the analysis to better understand tax compliance and evasion behaviors.
- Author
- an ngoc
- Language
- EN