Tax Evasion Indices and Profiles
AbstractThe aim of the paper is to apply definitions and graphical devices currently used in the economic literature on poverty to individual data on tax evasion. Starting from simple indices, the paper presents composite indices and profiles of tax evasion and compliance, based on the three I’s of tax evasion: incidence, intensity and inequality. In the field of tax evasion, a stream of literature produces potentially a large amount of individual micro data using agent-based models: the aim of the paper is to enrich the analysis offered by these models with indices that take into account the whole distribution of taxpayers’ evasion rates, rather than the usual average rate.
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Bibliographic InfoPaper provided by Department of Economics, University of Venice "Ca' Foscari" in its series Working Papers with number 2012:37.
Date of creation: 2012
Date of revision: 2012
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Postal: Cannaregio, S. Giobbe no 873 , 30121 Venezia
Web page: http://www.unive.it/dip.economia
More information through EDIRC
tax evasion; indices; incidence; intensity; inequality;
Find related papers by JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Hokamp, Sascha & Pickhardt, Michael, 2010.
"Income tax evasion in a society of heterogeneous agents: Evidence from an agent-based model,"
CAWM Discussion Papers
35, Center of Applied Economic Research Münster (CAWM), University of Münster.
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- Sascha Hokamp & Michael Pickhardt, . "Income Tax Evasion in a Society of Heterogeneous Agents – Evidence from an Agent-based Model," Working Papers 201035, Institute of Spatial and Housing Economics, Munster Universitary.
- Sandmo, Agnar, 2005. "The Theory of Tax Evasion: A Retrospective View," National Tax Journal, National Tax Association, vol. 58(4), pages 643-63, December .
- Michael Pickhardt & Goetz Seibold, .
"Income Tax Evasion Dynamics: Evidence from an Agent-based Econophysics Model,"
201179, Institute of Spatial and Housing Economics, Munster Universitary.
- Pickhardt, Michael & Seibold, Goetz, 2011. "Income tax evasion dynamics: Evidence from an agent-based econophysics model," CAWM Discussion Papers 53, Center of Applied Economic Research Münster (CAWM), University of Münster.
- Michael Pickhardt & Goetz Seibold, 2011. "Income Tax Evasion Dynamics: Evidence from an Agent-based Econophysics Model," Papers 1112.0233, arXiv.org.
- Sen, Amartya K, 1976. "Poverty: An Ordinal Approach to Measurement," Econometrica, Econometric Society, vol. 44(2), pages 219-31, March.
- Pyle, D J, 1991. " The Economics of Taxpayer Compliance," Journal of Economic Surveys, Wiley Blackwell, vol. 5(2), pages 163-98.
- Kirchler, Erich & Hoelzl, Erik & Wahl, Ingrid, 2008. "Enforced versus voluntary tax compliance: The "slippery slope" framework," Journal of Economic Psychology, Elsevier, vol. 29(2), pages 210-225, April.
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