Baumann, Florian; Friehe, Tim; Jansen, Marcus - In: FinanzArchiv: Public Finance Analysis 65 (2009) 2, pp. 162-177
This paper considers the tax evasion decision when taxes constitute contributions to the financing of social insurance programs, such as un employment insurance. We call this evasion contribution evasion and establish that critical differences exist between contribution evasion and tax evasion,...
