In 1995 a group of 1724 randomly selected Minnesota taxpayers was informed by letter that
the returns they were about to file would be 'closely examined'. Compared to a control group …

The paper gives an overview of some main themes in the theory of tax evasion, starting from
Allingham and Sandmo (1972). It reviews the comparative statics of the original model of …

The Theory of Taxation and Public Economics presents a unified conceptual framework for
analyzing taxation--the first to be systematically developed in several decades. An original …

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 studies the design of linear license contracts under demand or cost uncertainty.
The optimal contract consists, in general, of a mix of a fixed fee and royalties. The source of …

It is argued that taxation causes deadweight losses–from substitution, evasion, and
avoidance activities–and direct, administrative and compliance, costs. Some of these social …

Purpose This paper aims to define the fundamental nexus between income tax evasion and
money laundering. The G7 Financial Action Task Force (FATF) designates tax evasion as a …

This paper incorporates tax evasion into an optimum general income tax problem with
endogenous labor supply. It posits a two-group model with high-and low-wage individuals to …

В статье представлена модель рационального выбора налогоплательщика,
принимающего решение об уклонении от уплаты налогов. Исследовано влияние на …