depends on the interrelation between tax objectives, tax design, and taxed behavior. Building on the literature on tax evasion … transfer decreases the acceptability of tax evasion and that both an asset with emotional value and a higher degree of kinship … increase the acceptance of evasion. Utilizing a survey with an experimental design on the acceptance of inheritance tax evasion …

This paper investigates whether tax evasion can be beneficial for an optimal income tax schedule. Past theoretical … replaced with a 28% tax rate with the option of tax evasion, without any loss in tax revenue. Strikingly, this effect persists … evade) is more efficient than simply lowering statutory tax rates. Our findings suggest that the opportunity for tax evasion …

This paper provides evidence of evasion in the context of a widely used commuter tax allowance, and explores evasion … of all allowance claims are overstated and, consistent with deliberate tax evasion, we observe sharp reactions of tax …

-taxed lower-priced product. The distributional implications of such joint tax evasion depend on the amounts evaded, on where the … suppliers and demanders. We use various data sources to identify tax evasion among sellers and buyers of goods and services …. Results clearly suggest that the tax-evasion-controlled estimate of income inequality in Norway exhibits more income …