. The complexity of both tax code provisions and tax forms could induce taxpayers to commit errors when they fill their income reports. The existence of these involuntary mistakes affects the tax enforcement policy as tax auditors will face now two sources of uncertainty, namely, the typical one...

. This paper analyzes the relationship between tax rate levels and tax evasion in a context where the utility of a taxpayer depends on both his own consumption and his relative position with respect to the average declared income of the economy. In this framework, if the taxpayer declares an...