Nese, Annamaria - In: STUDI ECONOMICI 2008/94 (2008) 94, pp. 95-119
<em>Tax Evasion: Individual Opinions and Behaviour</em> The literature about the determinants of fiscal evasion has highlighted the importance of psychological and moral factors, in addition to economic factors (Gordon, 1989; Bordignon, 1993; Sandmo, 2005; Kahan, 2006). Most studies have analysed fiscal morality...