We observe a specific type of tax evasion among business owners in Swedish administrative panel data, after the tax … accidental, while some misreporting is deliberate tax evasion. We identify a positive and significant effect of tax rates on tax … evasion, by exploiting a large kink in the tax schedule. The majority of misreporting cases remains undetected. Self …

We examine the role of tax incentives, tax awareness, and complexity in tax evasion. We observe a specific type of tax … evasion among business owners in Swedish administrative panel data, after the tax authority has approved all tax returns. For …, while some misreporting is deliberate tax evasion. We identify a positive and significant effect of tax rates on tax evasion …

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 …

We explore cheating in a die roll task in response to information about tax evasion in a large-scale experiment on a … tax evasion, as is the perceived tax compliance norm. We uncover asymmetries along the income gradient: Conditional … cheating responses are driven by information about tax evasion on behalf of top income earners, while perceived tax compliance …

of other groups should be less effective. However, reciprocity theory suggests that highlighting pro-social behavior by … theory. The findings suggest that tax agencies may increase tax compliance by visibly tackling tax avoidance among groups …

Tax evasion is modeled as a risky activity and integrated into a standard problem of optimal tax design. It is shown … that there is a trade off between reducing tax evasion and reducing tax distortion. Thus it is efficient to supplement a …