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Tax avoidance versus tax evasion: on some determinants of the shadow economy

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  • Reinhard Neck

    ()

  • Jens Wächter
  • Friedrich Schneider

Abstract

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File URL: http://hdl.handle.net/10.1007/s10797-011-9197-5
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Bibliographic Info

Article provided by Springer in its journal International Tax and Public Finance.

Volume (Year): 19 (2012)
Issue (Month): 1 (February)
Pages: 104-117

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Handle: RePEc:kap:itaxpf:v:19:y:2012:i:1:p:104-117

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Web page: http://www.springerlink.com/link.asp?id=102915

Related research

Keywords: Shadow economy; Tax evasion; Tax avoidance; Tax system; Labor market regulation; H26; H31; H24;

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References

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  1. Joel Slemrod, 2001. "A General Model of the Behavioral Response to Taxation," International Tax and Public Finance, Springer, vol. 8(2), pages 119-128, March.
  2. Isachsen, Arne Jon & Strom, Steinar, 1980. " The Hidden Economy: The Labor Market and Tax Evasion," Scandinavian Journal of Economics, Wiley Blackwell, vol. 82(2), pages 304-11.
  3. Friedrich G. Schneider & Benno Torgler, 2006. "What shapes attitudes toward paying taxes? Evidence from multicultural european countries," Economics working papers 2006-08, Department of Economics, Johannes Kepler University Linz, Austria.
  4. Lars P. Feld & Friedrich Schneider, 2010. "Survey on the Shadow Economy and Undeclared Earnings in OECD Countries," German Economic Review, Verein für Socialpolitik, vol. 11, pages 109-149, 05.
  5. Frank A. Cowell, 1990. "Cheating the Government: The Economics of Evasion," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262532484, December.
  6. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
  7. Cowell, F A, 1990. "Tax Sheltering and the Cost of Evasion," Oxford Economic Papers, Oxford University Press, vol. 42(1), pages 231-43, January.
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