Fortin, Bernard; Lacroix, Guy; Villeval, Marie-Claire - Centre Interuniversitaire de Recherche en Analyse des … - 2004
The paper extends the standard tax evasion model by allowing for social interactions. In Manski's (1993) nomenclature …, our model takes into account social conformity effects (i.e., endogenous interactions), fairness effects (i.e., exogenous … effects. A unique social equilibrium exists when the model satisfies coherency conditions. In line with Brock and Durlauf …