Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have … evasion, or tax flight, and evaluated it as positive, neutral or negative. The results indicate that social representations … differ with respect to tax avoidance, tax evasion, and tax flight. Tax evasion was perceived rather negatively, tax flight …

, the tax base. A higher taxable income, in turn, can make tax evasion more attractive. We show for various specifications … tax evasion. This is true, irrespective of whether tax parameters are exogenous, guarantee a balanced budget or are set …

This article incorporates tax evasion into an optimum taxation framework with individuals differing in earning … abilities and initial wealth. We find that despite the possibility of its evasion a tax on initial wealth should supplement the … general, however for the special case of a uniform evasion technology it turns out that equal rates are optimal if preferences …

The paper discusses the applicability of optimal taxation theory to source-based capital incomes when significant tax … evasion is observed. Without tax evasion a modified Ramsey Rule may reduce distortions brought by international capital … terms of capital mobility. The introduction of tax evasion brings additional complexity. The viability of optimal tax rates …

In this paper the theory of rank-dependent expected utility (RDEU) is substituted for the theory of expected utility … to include deadweight loss and tax evasion loss. …

, the tax base. A higher taxable income, in turn, can make tax evasion more attractive. We show for various specifications … tax evasion. This is true, irrespective of whether tax parameters are exogenous, guarantee a balanced budget or are set …

taxation. Also, we show that: (i) schemes based on land taxes alone might not be implementable; and (ii) tax evasion is more …

Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a …