[kartan]

> How could tax evasion not be correlated to the rate?

To make such a statement you need data. I can argue for the opposite to be true and an inverse relationship exists. Look for countries with very low taxes (like South Africa) and the to ones with high taxes (like Sweden). You will see that lower taxes correlate with higher evasion.

My data is not very rigorous. That is why I think that i requires further work to get to a conclusion. Can you present data that justifies your point?