Fortin, Bernard; Lacroix, Guy; Villeval, Marie-Claire - Centre Interuniversitaire sur le Risque, les Politiques … - 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 interactions) and sorting effects (i.e., correlated...