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The Tax Compliance Demand Curve: A Diagrammatical Approach to Income Tax Evasion

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  • Gideon Yaniv

Abstract

One of the most interesting results in the tax evasion literature is that an increase in the income tax rate would increase tax compliance. Despite its peculiarity, this result has gained acceptance as a cornerstone for further developments of the rational tax evasion model. However, because of the mathematical format by which it is conveyed, this counterintuitive result has remained inaccessible to undergraduate students as well as to noneconomists. The author first introduces the rational tax evasion model in a nonmathematical style that is accessible to any reader. Second, he shows that the behavioral predictions of the rational tax evasion model can easily be obtained using a simple graphical representation of the optimum condition that involves the derivation of a demand curve for tax compliance.

Suggested Citation

  • Gideon Yaniv, 2009. "The Tax Compliance Demand Curve: A Diagrammatical Approach to Income Tax Evasion," The Journal of Economic Education, Taylor & Francis Journals, vol. 40(2), pages 213-224, April.
    • Handle: RePEc:taf:jeduce:v:40:y:2009:i:2:p:213-224
    DOI: 10.3200/JECE.40.2.213-224
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    Cited by:

    1. Jagrič Timotej & Lešnik Tomaž & Grbenic Stefan O. & Jagrič Vita, 2019. "The Fulfilment of Tax Obligation in Case of Slovenian Tax Residents Working in Other Countries," Naše gospodarstvo/Our economy, Sciendo, vol. 65(4), pages 27-34, December.
    2. Inna Cabelkova, 2021. "Sustainability of State Budgetary Expenses: Tax Compliance of Low-, Middle-, and High-Income Groups—The Evidence from the Czech Republic," Sustainability, MDPI, vol. 13(16), pages 1-16, August.

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