In a real-effort laboratory experiment to manipulate evasion opportunities, we study whether the moral evaluation of … tax evasion is subject to a self-serving bias. We find that tax morale is egoistically biased: Subjects with the … opportunity to evade taxes judge tax evasion as less unethical as opposed to those who cannot evade. The detection probability …

In a real-effort laboratory experiment to manipulate evasion opportunities, we study whether the moral evaluation of … tax evasion is subject to a self-serving bias. We find that tax morale is egoistically biased: Subjects with the … opportunity to evade taxes judge tax evasion as less unethical as opposed to those who cannot evade. The detection probability …

Tax enforcement can be prohibitively costly when market transactions and participants are difficult to observe. Evasion …

of tax control as the mainstay of the reduction of tax evasion and the grey economy in our country, with a comparative … analysis with the developed countries and countries in transition. Financial effects of large-scale tax evasion may contribute … to generating the budget deficit. Economic effects of tax evasion can be particularly damaging to economy. It can upset …

breaks-even. With costly effort, the firm can deter evasion. Under unit demand and fixed quality, price is independent of …