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“Did You Pay Your Taxes?” How (Not) to Conduct Tax Evasion Surveys in Transition Countries

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‘‘Data! Data! Data! I can’t make bricks without clay’’ - Sherlock HOLMES

Abstract

Gathering large-scale data on tax evasion is an undisputable challenge in and of itself. Doing so in a country in transition from a communist to a democratic system is even more difficult. This paper discusses the challenges and presents a case study to show how they can be dealt with effectively. One important implication of the paper is that such a sample survey can be successful if it combines a careful sample design, research method and questionnaire design, and explicitly takes country-specific institutional and cultural features into account.

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  1. Department of Sociology and Anthropology, Faculty of Social and Behavioural Sciences, University of Amsterdam, Oudezijds Achterburgwal 185, 1012 DK, Amsterdam, The Netherlands

    Klarita Gërxhani

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  1. Klarita Gërxhani
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Correspondence to Klarita Gërxhani.

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Gërxhani, K. “Did You Pay Your Taxes?” How (Not) to Conduct Tax Evasion Surveys in Transition Countries. Soc Indic Res 80, 555–581 (2007). https://doi.org/10.1007/s11205-006-0007-x

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  • DOI: https://doi.org/10.1007/s11205-006-0007-x

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