Tax evasion consists of illegal and intentional actions taken by individuals to reduce their
legally due tax obligations. This chapter discusses the research on tax compliance and …

We offer a formal model of corporate income tax evasion. While individual tax evasion is
essentially a portfolio-selection problem, corporate income tax evasion is much more …

This paper reviews some central issues that arise in theorizing about tax evasion decisions
and the hidden economy. It starts from the Allingham and Sandmo (J. Public Econ. 1: 323 …

The strength of the behavioral response to a tax rate change depends on the environment
individuals operate in, and may be manipulated by instruments controlled by the …

In the Handbook of Public Economics, vol. 5, top scholars provide context and order to new
research about mechanisms that underlie both public finance theories and applications …

This paper incorporates the positive relationship between tax compliance and tax morale
into the social welfare function and derives the optimal tax policy in the presence of honest …

Este artigo fornece uma visão geral da literatura teórica e empírica, nacional e internacional,
acerca do estudo econômico da sonegação de impostos. Após apresentar uma definição da …

We examine whether minimum wages can fulfill a useful role as part of an optimal tax-
transfer scheme. The government cannot observe household abilities, only their incomes …

The aim of this paper is to assess the impact of the selected tax behaviour determinants for
the overall tax (non) compliance in European Union countries for a period from 2003 to …

This paper adds to the economic-psychological research on tax compliance by
experimentally testing a simple auditing rule that induces strategic uncertainty among …