Tax Evasion (Tanzi)

Corruption, complexity and tax evasion by Vito Tanzi published by eJournal of Tax Research (12/2017). “Tax evasion is facilitated by corruption and corruption is facilitated by tax complexity. This article argues and presents evidence that tax systems have become far more complex than they need to be. Complexity is not inevitable. It is the result of lobbying and  of trying to achieve far too many objectives with tax systems.”

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