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We relate tax evasion behavior to a substantial literature on self and social comparison in judgements. Tax payers … engage in tax evasion as a means to boost their expected consumption relative to others in their “local” social network, and … relative to past consumption. The unique Nash equilibrium of the model relates optimal evasion to a (Bonacich) measure of …
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We relate tax evasion behavior to a substantial literature on self and social comparison in judgements. Taxpayers … engage in tax evasion as a means to boost their expected consumption relative to others in their "local" social network, and … relative to past consumption. The unique Nash equilibrium of the model relates optimal evasion to a (Bonacich) measure of …
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In recent years tax authorities worldwide have implemented voluntary disclosure schemes to recover tax on offshore investments. Such Schemes are characterized by the acquisition of non-audit information on offshore holdings, and a subsequent opportunity for affected taxpayers to make a voluntary...
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