Tax evasion: a review of the literature
Timeframe: Feb 2017 - Aug 2017
Funder: The World Bank
Odd-Helge Fjeldstad
Research Professor, Coordinator: Tax and Public Finance
The purpose of the study is to provide an effective and easily accessible overview of the current state of tax evasion. The study reviews and summarises key literature on tax evasion, covering topics such as the prevalence of tax evasion; causes of tax evasion; areas of high risk of evasion; links with other types of crime, such as corruption; and effectiveness of counter evasion efforts.
