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Tax evasion, information reporting, and the regressive bias prediction

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Figure

Figure 1. Correlation Structure of Effective Average Tax Rates.Notes: τ is the statutory average tax rate (here, constant at τ = t), τ effiis the effective average tax ratewithin audit group i, and τ eff is the aggregate effective average tax rate.
Figure 2. Game Tree.
Figure 3. Equilibrium Responses and Tax Bias.Notes: All panels display an example of equilibrium functions from the Erard and Feinstein (1994) model
Figure 4. Tax Collection in Denmark – The Timing of Events.
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