Christie, E & Holzner, M (2006) What explains tax evasion?

Working paper (69 pages, PDF) from the Vienna Institute for International Economic Studies on the estimation of the tax losses for both consumption (VAT and excise) and income taxes, and the empirical determinants of tax fraud.

Edward Christie and Mario Holzner (2006) "What Explains Tax Evasion? An Empirical Assessment based on European Data", wiiv Working Papers 40

For further information or advice please contact Pedro Fernandes.

Filed under Tax fraud, VAT.

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