Both buyers and sellers of goods and services may bene.t from letting their economic transactions go unrecorded for tax purposes. The supplier reduces his tax burden by underreporting income, whereas the consumer gains from buying a non-taxed lower-priced product. The distributional implications...

Tax evasion can be defined as the circumvention, under any form, of the payment of taxes, duties and contributions owed to the state, in the shelter of the law or eluding the legal provisions. The taxpayers, be they legal persons or natural persons, manifest their desire to defend wealth, of...

Using the example of the inheritance tax, this paper examines whether and how the strictness of tax compliance norms depends on the interrelation between tax objectives, tax design, and taxed behavior. Building on the literature on tax evasion, optimal inheritance taxation, family economics, and...