This paper attempts to fill the gap between economic and behavioral literature on tax evasion.We propose a micro-founded model whose results are consistent with the ‘Slippery Slope' Framework and with the Expected Utility Theory. Individual taxpayers face the problem of deciding the fraction...

Our paper investigates the implications of asymmetric non-tax revenue information for tax morale using micro data from thirty-six African countries. We build a model in which agents form their perceptions about the sufficiency of government non-tax revenue for development financing under...

This paper evaluates critically the contrasting theories of the nature of the shadow economy that variously read this sector as a leftover of pre-capitalism, a by-product of a new emergent form of capitalism, a complement to formal employment or an alternative to the formal economy. Until now,...

Although there is growing recognition that many entrepreneurs start-up trading partially or wholly off-the-books, few have evaluated whether the character of this hidden enterprise culture varies spatially. To begin to do so, this paper evaluates whether and how the nature of off-the-books...

Our paper investigates the implications of asymmetric non-tax revenue information for tax morale using micro data from thirty-six African countries. We utilize a model in which agents form their perceptions about the sufficiency of government non-tax revenue for development financing under...

It is standardly assumed that individuals adjust to perceived unfairness or norm violations in precisely the same area or relationship where the original offense has occurred. However, grievances over being exposed to injustice may have even broader consequences and also spill over to other...

It is standardly assumed that individuals react to perceived unfairness or norm violations in precisely the same area or relationship where the original offense has occurred. However, grievances over being exposed to injustice may have even broader consequences and also spill over to other...