Modern Economy

Vol.4 No.12(2013), Paper ID 40730, 9 pages

DOI:10.4236/me.2013.412086

 

Do Higher Tax Rates Encourage/Discourage Tax Compliance?

 

María Jesús Freire-Serén, Judith Panadés

 

Dpto. Fundamentos Análisis Ec. y GRiEE, Universidad de Vigo, Vigo, Spain
Dpto. d’Economia i Història Econòmica, Universitat Autònoma de Barcelona, Barcelona, Spain

 

Copyright © 2013 María Jesús Freire-Serén, Judith Panadés et al. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

 

How to Cite this Article

M. Freire-Serén and J. Panadés, "Do Higher Tax Rates Encourage/Discourage Tax Compliance?," Modern Economy, Vol. 4 No. 12, 2013, pp. 809-817. doi: 10.4236/me.2013.412086.
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