… as the degree of tax evasion. Accordingly, a rise in h indicates a reduction in tax payments or
in … in the case of successful tax evasion by we and if being caught evading taxes by wc, the …

… This paper considers tax evasion with morality and its implication for equity of the tax
system… As a result, tax evasion makes the system progressive, irrespective of the magnitude of …

… structural progressivity of national income tax systems. Using detailed personal income tax
… 4 A well documented result in the tax evasion literature is that compliance is highest among …

… macroeconomic models of tax evasion is required to identify the structural relationships
underpinning the link between inequality and redistribution in the presence of tax evasion. The …

… properties of the tax function. Second, it will be shown that given the income distribution, a
proportionate tax function yielding the Same total revenue as a progressive tax function in the …

… For example, in an efficiency wage setting, more progressive taxes reduce … tax evasion
opportunities raise the likelihood of positive employment effects due to higher tax progressivity…

… taxes, and it can help to fight tax evasion. In this study we investigated the impact of progressive
taxes on tax … individual’s tax morale is higher, the more progressive the tax schedule is; …

… We turn next to the analysis of the effects of changes in ‘progressivity’ of the tax schedule.
For simplicity we consider a rather simple form of progressive schedule - a linear tax which has …

… tax evasion by the wealthy can be a potent way to improve tax collection, increase the effective
progressivity of the tax … detection risk associated with offshore tax evasion, the Norwegian …

… income tax progressivity, other tax fairness issues, and tax … tax burdens are close to actual
effective tax rates; however, the similarity between average preferred and actual effective tax …