In this paper, I review and assess what we have learned about what motivates individuals to
pay–or to not pay–their legally due tax liabilities. I focus on three specific questions. First …

Although corruption and tax evasion are distinct and separate problems, they can easily
become intertwined and reinforcing. A society that is more corrupt may enable more tax …

Most analyses of tax evasion examine individual behavior, not firm behavior, given obvious
and recognized data issues. We use data from the Business Environment and Enterprise …

Much recent research has investigated whether values, social norms, and attitudes differ
across countries and whether these differences have measurable effects on economic …

It is often argued that citizens value the public goods financed by the money of other
taxpayers, but that they themselves are reluctant to pay their own taxes. This reluctance to …

This paper provides empirical evaluation of a number of determinants of tax evasion by
firms. The analysis includes both standard determinants, such as tax rates and probability of …

We focus on a relatively neglected area of the tax-compliance literature in economics, the
behaviour of firms. We examine the impact of alternative audit rules on receipts from a tax on …

This contribution surveys theoretical analyses of tax evasion by firms. It uses a simple model
in which the firm determines economic activity and the under-declaration of the tax base to …

We examine the extent to which public corruption influences the tax structure of American
states. After controlling for other tax structure influences, we find that states with greater …

This paper uses the Business Environment and Enterprise Performance Survey data for the
years 1999, 2002 and 2005 to investigate business tax evasion in 24 transition economies …