Vihanto, Martti - Siirtymätalouksien tutkimuslaitos, Suomen Pankki - 2000
In a common assumption of the economics of tax evasion, extending beyond the basic Allingham-Sandmo model, the choice of a taxpayer to evade taxes depends upon the perceived fairness of the tax system. The purpose of the paper is to provide a psychological foundation for this assumption by...