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The evolution of tax evasion in the Czech Republic: a Markov chain analysis

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  • Tax Evasion
  • Czech Republic
  • Markov Chain Analysis


This study departs from standard analyses of tax evasion, which ask why people evade. We seek instead to measure the average individualĀ“s transitions in both directions between evading and not evading and use this to predict the evolution of tax evasion for the Czech Republic with the help of surveys taken in 2000, 2002 and 2004.

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