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Tax evasion dynamics in the Czech Republic: first evidence of an evasional Kuznets curve

descriptionPublicationkeyboard_double_arrow_right Article , Preprint 01 Jan 2008 Czech Republic English

Authors: Jan Hanousek; Filip Palda;

handle: 11104/0163815

Tax evasion dynamics in the Czech Republic: first evidence of an evasional Kuznets curve

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Abstract

Using surveys of the Czech Republic taken in 2000, 2002, 2004, and 2006 we measure how the percentage of tax evaders evolved from 1995 until 2006. We find that at first evasion rose, leveled off, and then fell along a quadratic path, suggesting the existence of what we call an evasional Kuznets curve. Our paper is the first to document the existence of an evasional Kuznets curve and to show how it can help improve Markov-chain predictions of tax evasion.

Country

Czech Republic

Related Organizations

Academy of Sciences Library
Czech Republic
Czech Academy of Sciences
Czech Republic

Keywords

underground economy, tax evasion, evasional Kuznets curve, Underground economy, tax evasion, Markov chains, transition, evasional Kuznets curve., jel: jel:H26, jel: jel:O17, jel: jel:K42, jel: jel:H43

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