Tax authorities around the world are increasingly employing data mining and machine learning algorithms to predict individual behaviour. Although the traditional literature on optimal tax adminis- tration provides useful tools for ex-post evaluation of policies, it dis- regards the problem of...

Cash transactions for goods and services in which no receipts are issued greatly increase the risk of tax evasion. Despite the availability of banking services and alternative payment, key sectors of the economy remain largely cash-based in almost all developing countries. This paper shows the...

Those engaging in tax non-compliance have been conventionally explained as rational economic actors partaking when the benefits outweigh the costs, and thus public administrations have sought to enforce compliance using a deterrence approach which increases the risk of detection and penalties....