The Resource The theory of tax evasion : a retrospective view

The theory of tax evasion : a retrospective view

Label
The theory of tax evasion : a retrospective view
Title
The theory of tax evasion : a retrospective view
Creator
Subject
Language
eng
Summary
This paper gives an overview of some main themes in the theory of tax evasion. It reviews the comparative statics of the original model of individual behaviour where the tax evasion decision is analogous to portfolio choice, and its extensions to incorporate socially conscious behaviour, participation in the black labour market and tax evasion by firms. It also discusses the analysis of tax incidence and the problems involved in moving from individual to aggregate analysis. Finally, it reviews the issues that arise in formulating models of optimal taxation in the presence of tax evasion
Citation source
In: National tax journal. - Washington. - Vol. LVIII (2005),
http://library.link/vocab/creatorName
Sandmo, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax evasion
  • moonlighting
  • incidence of tax
Label
The theory of tax evasion : a retrospective view
Instantiates
Publication
Label
The theory of tax evasion : a retrospective view
Publication

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