Al Capone 11 years in federal prison. After conviction, he replaced his defense team with experts in tax law, and his grounds for appeal were strengthened by a Supreme Court ruling, but his appeal ultimately failed. Capone showed signs of syphilitic dementia early in his sentence and became increasingly debilitated before being released after eight years of incarceration. On January 25, 1947, Capone died of cardiac arrest after suffering a stroke. Al Capone was born in the Brooklyn borough of New York City on January 17, 1899. His parents were Italian immigrants Gabriele Capone (1865–1920) and Teresa Capone (née Raiola; 1867–1952). His
Tax evasion tax evasion. This model deals with the evasion of income tax, the main source of tax revenue in developed countries. According to the authors, the level of evasion of income tax depends on the detection probability and the level of punishment provided by law. The literature's theoretical models are elegant in their effort to identify the variables likely to affect non-compliance. Alternative specifications, however, yield conflicting results concerning both the signs and magnitudes of variables believed to affect tax evasion. Empirical work is required to resolve the theoretical ambiguities. Income tax evasion appears to be positively influenced by the tax