‘Flattening’ tax evasion? Evidence from the post‐communist natural experiment

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F67985998%3A_____%2F19%3A00505007" target="_blank" >RIV/67985998:_____/19:00505007 - isvavai.cz</a>
Result on the web
<a href="https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/ecot.12189" target="_blank" >https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/ecot.12189</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1111/ecot.12189" target="_blank" >10.1111/ecot.12189</a>

Result language
angličtina
Original language name
‘Flattening’ tax evasion? Evidence from the post‐communist natural experiment
Original language description
We analyze the response of tax evasion to the introduction of a flat tax in several transition economies. Using a novel estimator based on household level data, we show that in most of the countries studied there was no discernible effect on the measured size of unreported income following a flat tax reform. This may imply that decreases in marginal tax rates may frequently have been accompanied by a parallel deterioration in attitudes towards public services and the government in general. The countries that show a response to the flat tax reform appear to be those where satisfaction with government services increased.
Czech name
—
Czech description
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Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50202 - Applied Economics, Econometrics

Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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