A Dynamic Approach to Tax Evasion
AbstractStandard models of tax evasion use a static decision-under-uncertainty setting to determine how an individual's evasion decision is affected by the fiscal instruments. Most of these models fail to create a framework, within which unique relationships between tax evasion and its main determinants (especially tax rates and actual income) could be derived. The purpose of this paper is to establish a new pattern of unambiguous relationships in the evasion theory, by shifting the emphasis from the comparative static analysis of previous studies to a comparative-dynamics framework in the context of a neoclassical growth model, in which time and the average burden from all kinds of taxes also play an important role in affecting the taxpayer's decision making process.
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Bibliographic InfoArticle provided by in its journal Public Finance Review.
Volume (Year): 39 (2011)
Issue (Month): 2 (March)
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- Levaggi, Rosella & Menoncin, Francesco, 2012. "Tax audits, fines and optimal tax evasion in a dynamic context," Economics Letters, Elsevier, vol. 117(1), pages 318-321.
- Laszlo Goerke, 2012.
"Human Capital Formation and Tax Evasion,"
CESifo Working Paper Series
3719, CESifo Group Munich.
- Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
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