Anderson, John E.; Bodvarsson, Örn B. - In: Public Finance Review 33 (2005) 4, pp. 466-487
Tax evasion on tips earned by servers is a pervasive problem, one that has received almost no attention in the tax evasion literature. The authors develop a model of joint server and employer tax compliance to derive predictions for how the customer tipping rate, the server’s sales and...
