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 …

Many countries apply lower fines to tax evading individuals when they voluntarily disclose the tax evasion they … disclosure in two separate empirical analyses. First, I confirm that voluntary disclosure mechanisms increase tax evasion, using …

Although collusive tax evasion by buyers and sellers of commodities and also by employers and employees is widespread … all over the world, it has rarely been analyzed in the tax evasion literature. To fill this gap and to compare collusive … tax evasion with independent tax evasion, this paper develops a simple non-cooperative game-theoretic model and confirms …