is natural to presume that the response is an immutable function of preferences. With respect to avoidance and evasion …

This paper studies tax evasion at the top of the U.S. income distribution using IRS micro-data from (i) random audits … demonstrate empirically that random audits underestimate tax evasion at the top of the income distribution. Specifically, random … audits do not capture most tax evasion through offshore accounts and pass-through businesses, both of which are …

income. Capital mobility for tax evasion eliminates distortions in the intertemporal allocation of consumption, but … the welfare effects of capital movements for the purpose tax evasion …

This paper attempts to estimate the size and distribution of tax evasion in rich countries. We combine random audits …--the key source used to study tax evasion so far--with new micro-data leaked from large offshore financial institutions …, and Denmark. We find that tax evasion rises sharply with wealth, a phenomenon random audits fail to capture. On average …

of tax evasion, it focuses on recent empirical contributions. It first discusses what methodologies and data have …

costs. It is demonstrated that, under each of several assumptions about evasion and enforcement, some expenditure on …