Tax evasion by individuals

The basic deterrence model of tax evasion is described, its main predictions are derived and limitations and flexibility are outlined. Further, the model is interpreted in light of some key institutional features characterising tax enforcement in OECD countries. Throughout the survey, findings originating from the deterrence model are contrasted with predictions which result from a simple model of criminal activity and law enforcement.

MoreLess

Year of publication:	2014
Authors:	Goerke, Laszlo
Publisher:	Trier : University of Trier, Institute for Labour Law and Industrial Relations in the European Union (IAAEU)
Subject:	Economics of Crime \| Income Tax \| Tax Evasion

freely available

Full text |

More access options

Check Google Scholar

In German libraries (KVK)

I need help

More details

Series:	IAAEU Discussion Paper Series in Economics ; 09/2014
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	English
Other identifiers:	796317208 [GVK] hdl:10419/104773 [Handle] RePEc:iaa:dpaper:201409 [RePEc]
Classification:	H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H26 - Tax Evasion ; K34 - Tax Law
Source:	EconStor

Persistent link: https://www.econbiz.de/10010435385