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 …

Many countries apply lower fines to tax evading individuals when they voluntarily disclose the tax evasion they … tax evasion decision, using the introduction of the 2009 offshore voluntary disclosure program in the U.S. for … identification. The analysis confirms that the introduction of voluntary disclosure increases tax evasion. …

Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have … evasion, or tax flight, and evaluated it as positive, neutral or negative. The results indicate that social representations … differ with respect to tax avoidance, tax evasion, and tax flight. Tax evasion was perceived rather negatively, tax flight …

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 …