Since the 1950s (Schmölders, 1959) it is well known that behavioral aspects have an
influence on tax evasion or tax compliance. In particular, interactions among the various …

This essay offers an overview of the theoretical and empirical research on tax evasion,
delineating the variety of factors affecting noncompliance and examining possible remedies …

When the Supreme Court upheld extended copyright terms in Eldred v. Ascroft,'many
Internet activists called for renewed political action in the form of appeals to Congress or …

The recent crisis in the wake of the Enron debacle has demonstrated the importance of
enlisting gatekeepers-such as accountants, underwriters, and lawyers-to prevent corporate …

Tax is the income which is paid to the government in order to fulfill the need of the public.
However tax evasion is the act of not paying the tax by use of illegal ways. Allingham and …

This paper establishes that in the presence of corruption, the implementation of
technologically advanced environmental policies may result in lower environmental quality …

We analyze the role of accounting specialists who help corporations evade/avoid taxes in a
game of incomplete information played by a tax authority, corporate taxpayers, and an …

Tax compliance Page 1 Electronic copy available at: http://ssrn.com/abstract=1271168 1
Tax compliance Encyclopedia of Law and Economics Luigi Alberto Franzoni, University of …

This Article argues that the government's current strategy for deterring corporate tax shelters
can be effective. The strategy involves monitoring tax shelter activity, blacklisting new …

Chapter 12: Tax evasion and avoidance in: Encyclopedia of Law and Economics Jump to
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