Template-type: ReDIF-Paper 1.0
Author-Name: Eric M. Uslaner
Author-Email:euslaner@gvpt.umd.edu
Author-Workplace-Name: Department of Government and Politics, University of Maryland–College Park
Title: Tax Evasion, Corruption, and the Social Contract in Transition 
Abstract:Overall, I find strong support for the claim that the quality of government services and the level of corruption matter mightily. Clearly, other factors also matter, including the size and ownership of the firm, the fairness of the legal system, the level of competition, the tax rate, the quality of the bureaucracy, and the expectation of audits. The quality of services and the level of corruption stand out as critical factors shaping tax compliance.
Keywords: Tax Evasion, Corruption, tax compliamce
Length: 35 pages
Creation-Date: 2007-12-01
File-URL: http://icepp.gsu.edu/files/2015/03/ispwp0725.pdf
File-Format:application/pdf
Handle: RePEc:ays:ispwps:paper0725