Browsing Working Papers by Author "D'Souza, Errol"
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A theory of tax evasion in developing countries
D'Souza, Errol (Indian Institute of Management Ahmedabad, 2016-04-04)The literature on tax evasion assumes that taxpayers wish to evade their taxes entirely and the only reason they do not do so is that there is some non-zero probability of being caught by the government. Also, it is assumed ...