James, Simon; McGee, Robert W.; Benk, Serkan; Budak, Tamer - In: Journal of Money Laundering Control 22 (2019) 3, pp. 563-575
Purpose: Numerous studies have been done on various aspects of tax evasion in recent years. Some studies focus on compliance, while others examine more esoteric topics, such as optimum tax evasion. A third group of studies discusses theoretical issues, such as when tax evasion can be justified...