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On the Desirability of Tax Evasion: Conventional versus Constitutional Economic Perspectives

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  • Spicer, Michael W

Abstract

Conventional analyses of the desirability of tax evasion assume the following: tax evasion leads to higher tax rates rather than lower revenues; society should maximize the well-being of both evaders and honest taxpayers; and the psychic costs of evasion can be ignored. This paper questions these assumptions and develops a constitutional approach that avoids the difficulties associated with them. The paper asks how individuals in a constitutional setting would view evasion. It is argued that the perceived adequacy of constitutional limits on government taxing powers is relevant in making normative judgements about evasion.

Suggested Citation

  • Spicer, Michael W, 1990. "On the Desirability of Tax Evasion: Conventional versus Constitutional Economic Perspectives," Public Finance = Finances publiques, , vol. 45(1), pages 119-127.
    • Handle: RePEc:pfi:pubfin:v:45:y:1990:i:1:p:119-27
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    Cited by:

    1. Benno Torgler, 2014. "Can Tax Compliance Research Profit from Biology?," CREMA Working Paper Series 2014-08, Center for Research in Economics, Management and the Arts (CREMA).
    2. Juan Prieto Rodríguez & María José Sanzo Pérez & Javier Suárez Pandiello, 2006. "Economic analysis of attitudes towards fiscal fraud in Spain”," Hacienda Pública Española / Review of Public Economics, IEF, vol. 177(2), pages 107-128, April.
    3. Benno Torgler, 2021. "Behavioral Taxation: Opportunities and Challenges," CREMA Working Paper Series 2021-25, Center for Research in Economics, Management and the Arts (CREMA).
    4. Juan Prieto-Rodriguez & Maria Jose Sanzo-Perez & Javier Suarez-Pandiello, 2005. "Análisis económico de la actitud hacia el fraude fiscal en España," Public Economics 0502005, University Library of Munich, Germany.

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