The Economics of Taxpayer Compliance
The Economics of Taxpayer Compliance
复制标题
纳税人合规的经济学
DOI：
10.1111/j.1467-6419.1991.tb00131.x
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发表时间：
1991
影响因子：
5.3
通讯作者：
D. Pyle
中科院分区：
文献类型：
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作者：
D. Pyle
现在有大量证据表明，逃税在整个欧洲和北美经济体中相当普遍。对所谓“黑色经济”的估计表明，这些国家可能有10%的经济活动转入地下，以逃避纳税（详细调查见Pyle， 1989年，第2-4章）。
There is now a great deal of evidence suggesting that tax evasion is fairly widespread throughout European and North American economies. Estimates of the so-called ‘black economy’ indicate that perhaps 10 per cent of economic activity in these countries has been driven underground in the attempt to evade payment of tax (for a detailed survey, see Pyle, 1989, chs 2–4).