Kirchler Erich

Although tax non-filing and the resulting tax evasion are a challenge to public welfare of developingcountries, scholarly knowledge on the subject is minimal. The present paper compares rich self- employed identified as non-filers with a ra...

The tax compliance literature has mainly focused on individual tax evasionrather than firm tax evasion. In general, there is a lack of field experiments on the topic, and measuring tax compliance is challenging. To address this shortcoming ...