Galmarini, Umberto; Pellegrino, Simone; Piacenza, … - In: International Tax and Public Finance 21 (2014) 3, pp. 468-497
In order to analyze the determinants of tax evasion, the existing literature on individual tax compliance typically takes a ‘prior-to-audit’ point of view. This paper focuses on a ‘post-audit, post-detection’—so far unexplored—framework, by investigating what happens after tax...