Advanced Search
MyIDEAS: Login

A Dynamic Approach to Tax Evasion

Contents:

Author Info

  • Basil Dalamagas

    ()
    (Department of Economics, University of Athens, Athens, Greece)

Registered author(s):

    Abstract

    Standard 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.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://pfr.sagepub.com/content/39/2/309.abstractFileFormat:text/html
    Download Restriction: no

    Bibliographic Info

    Article provided by in its journal Public Finance Review.

    Volume (Year): 39 (2011)
    Issue (Month): 2 (March)
    Pages: 309-326

    as in new window
    Handle: RePEc:sae:pubfin:v:39:y:2011:i:2:p:309-326

    Contact details of provider:

    Related research

    Keywords: average tax rate; detection probability; fines; tax compliance; tax evasion; total tax burden; hours of work;

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as in new window

    Cited by:
    1. 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.
    2. Laszlo Goerke, 2012. "Human Capital Formation and Tax Evasion," CESifo Working Paper Series 3719, CESifo Group Munich.
    3. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:sae:pubfin:v:39:y:2011:i:2:p:309-326. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (SAGE Publications).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.