Estimated Future Tax Evasion under the Income Tax System and Prospects for Tax Evasion under the FairTax: New Perspectives

        By Richard J. Cebula, Ph.D., Walker/Wells Fargo Endowed Chair in Finance, Jacksonville University (FL) Fiorentina Angjellari-Dajci, Ph.D., Florida State College at Jacksonville March 1, 2017 Abstract   Using a variety of data sources in this study we estimate both the Individual Income Tax Gap and the Gross Tax Gap for years

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