Alm, James; Kasper, Matthias - 2020
How does tax evasion affect the distribution of income? In the standard analysis of tax evasion, all the benefits are … assumed to accrue to tax evaders. However, tax evasion has other impacts that determine its true effects. As factors of … gains from evasion are shifted to consumers of goods produced by tax evaders, and at least some of the returns to tax …