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...

In August 2004, the U.K. adopted a tax shelter regulatory regime after extensive study of the U.S. and Australian regimes. The result of the project was a system that incorporates two of three elements of the U.S. system. This paper reviews the U.S. tax shelter provisions and compares the new...

The authors distributed a survey instrument to university students in Colombia, Ecuador, Puerto Rico, the Dominican Republic and the United States to determine their views on the ethics of tax evasion. Participants were asked to indicate the extent of their agreement or disagreement with each...