Using a Cournot oligopoly model with an endogenous number of firms and evasion of indirect taxes, this paper shows that … more intense competition may have the negative side-effect of eroding tax revenues by increasing tax evasion. This will be … weakly concave or convex and inelastic. The desirable result of more competition, less evasion and higher tax revenues will …

system. Tax evasion undermines revenue collection, distorts competition, and undermines a country's development prospects. In … this paper, we investigate whether higher productivity causally leads to lower tax evasion. We first present stylized facts … predictions at the firm level using the self-reported share of declared income as proxy for tax evasion for a large sample of …

We consider income-source-dependent tax evasion and show that this is a generalization of the well-known endowment … features of source-dependent tax evasion. We provide evidence of the first direct link between subject-specific loss aversion … and tax evasion, which is central to most successful modern theoretical accounts of tax evasion. We provide some evidence …

conventional wisdom in tax evasion literature whereby higher tax rate actually leads to greater compliance and tax rate acts as a … policy instrument even when in the standard case it does not affect evasion. We propose part-payment of the disputed amount … government, delayed tax payments and evasion; it also has a positive impact on the tax collection of the government. Finally, we …

probability that their tax evasion is detected through information exchange. Using data on cross-border bank deposits, we find …

We explore cheating in a die roll task in response to information about tax evasion in a large-scale experiment on a … tax evasion, as is the perceived tax compliance norm. We uncover asymmetries along the income gradient: Conditional … cheating responses are driven by information about tax evasion on behalf of top income earners, while perceived tax compliance …