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    National Tsing Hua University Institutional Repository > 科技管理學院  > 經濟學系 > 期刊論文 >  Determinants of Tax Compliance – A Cross-Country Analysis

    Please use this identifier to cite or link to this item: http://nthur.lib.nthu.edu.tw/dspace/handle/987654321/45212

    Title: Determinants of Tax Compliance – A Cross-Country Analysis
    Authors: Wu, Shih-Ying;Teng, Mei-Jane
    教師: 吳世英
    Date: 2005
    Publisher: MOHR SIEBECK
    Relation: Finanz-Archiv : Zeitschrift fur das Gesamte Finanzwesen,MOHR SIEBECK,Volume 61,Issue 3,September 2005,Pages 393-417
    Abstract: Country-level factors affect tax compliance, so studies based on cross-country data are crucial for understanding the behavior of tax compliance. This study adopts the first-differenced approach to estimating the determinants of tax compliance based on the index of tax compliance for 58 countries over the period 1996-2000. The estimations also allow for the endogeneity of tax rates by incorporating the effects of tax compliance on tax rates. Our estimates demonstrate that the tax burden significantly affects the degree of tax compliance. Moreover, the results show that noneconomic factors are important determinants of tax compliance.
    URI: http://www.mohr.de/en
    Appears in Collections:[經濟學系] 期刊論文

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