Wilson, Janine L. F.; Sheffrin, Steven - In: FinanzArchiv: Public Finance Analysis 61 (2005) 2, pp. 256-256
Standard models of taxpayer compliance have fallen short of predicting the degree of honesty found in the data. We contribute to the more recent literature assessing cultural factors in the decision to underreport. We find that there are two forms of possible misspecification in the current...