Recommended readings (Machine generated): Michael G. Allingham and Agnar Sandmo (1972), 'Income Tax Evasion: A Theoretical Analysis', Journal of Public Economics, 1 (3-4), 323-38 -- T.N. Srinivasan (1973), 'Tax Evasion: A Model', Journal of Public Economics, 2 (4), 339-46 -- Shlomo Yitzhaki...

Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a consequence scholars aim to identify factors that shape this so-called tax morale. However, the causal link between tax morale and actual compliance behavior is not established...

Recent literature on tax evasion emphasizes the importance of moral considerations to explain compliance behavior. As a consequence scholars aim to identify factors that shape this so-called tax morale. However, the causal link between tax morale and actual compliance behavior is not established...