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Tax Evasion and Avoidance

In: Criminal Law and Economics

Author

Listed:
  • Luigi Alberto Franzoni

Abstract

Criminal Law and Economics applies economic theory to explain crime, law enforcement, criminal law and criminal procedure. This pathbreaking book draws together sixteen chapters by leading scholars in the field, summarizing theoretical and empirical work researched to date on criminal law and economics. The topics range from private and public enforcement of the law, criminal procedure and regulation to terrorism, cyber crime and tax evasion. The expert contributors also cover the political economy of criminal law as well as behavioral criminal law and economics.

Suggested Citation

  • Luigi Alberto Franzoni, 2009. "Tax Evasion and Avoidance," Chapters, in: Nuno Garoupa (ed.), Criminal Law and Economics, chapter 12, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:12729_12
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    File URL: https://www.elgaronline.com/view/nlm-book/9781782547457/b3_chapter12.xml
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    Citations

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    Cited by:

    1. Piolatto Amedeo, 2015. "Itemised Deductions: A Device to Reduce Tax Evasion," German Economic Review, De Gruyter, vol. 16(4), pages 422-438, December.
    2. Laszlo Goerke, 2015. "Income tax buyouts and income tax evasion," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(1), pages 120-143, February.
    3. Bruttel, Lisa & Friehe, Tim, 2014. "On the path dependence of tax compliance," European Economic Review, Elsevier, vol. 65(C), pages 90-107.
    4. Laszlo Goerke, 2014. "Tax Evasion by Individuals," IAAEU Discussion Papers 201409, Institute of Labour Law and Industrial Relations in the European Union (IAAEU).
    5. Immordino, Giovanni & Russo, Francesco Flaviano, 2018. "Cashless payments and tax evasion," European Journal of Political Economy, Elsevier, vol. 55(C), pages 36-43.

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    Keywords

    Economics and Finance; Law - Academic;

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