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Tax avoidance, tax evasion, and tax flight: Do legal differences matter?

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Author Info
Friedrich Schneider () (Department of Economics, Johannes Kepler University Linz, Austria)
Erich Kirchler (University of Vienna, Department of Psychology, Unit of Economic Psychology)
Boris Maciejovsky (Humboldt-University of Berlin, Department of Economics, Institute for Economic Theory III)

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Abstract

Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely that individuals perceive them as different and as unequally fair. Overall, 252 fiscal officers, business students, business lawyers, and entrepreneurs produced spontaneous associations to a scenario either describing tax avoidance, tax evasion, or tax flight, and evaluated it as positive, neutral or negative. The results indicate that social representations differ with respect to tax avoidance, tax evasion, and tax flight. Tax evasion was perceived rather negatively, tax flight neutrally, and tax avoidance positively. Tax knowledge was found not to be correlated neither with tax avoidance nor with tax evasion.

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Paper provided by Department of Economics, Johannes Kepler University Linz, Austria in its series Economics working papers with number 2001-04.

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Date of creation: Mar 2001
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Handle: RePEc:jku:econwp:2001_04

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Related research
Keywords: tax evasion; social representations; tax knowledge;

Find related papers by JEL classification:
H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law

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