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Tax avoidance versus tax evasion: on some determinants of the shadow economy

  • Reinhard Neck

    ()

  • Jens Wächter
  • Friedrich Schneider

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File URL: http://hdl.handle.net/10.1007/s10797-011-9197-5
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Article provided by Springer & International Institute of Public Finance in its journal International Tax and Public Finance.

Volume (Year): 19 (2012)
Issue (Month): 1 (February)
Pages: 104-117

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Handle: RePEc:kap:itaxpf:v:19:y:2012:i:1:p:104-117
DOI: 10.1007/s10797-011-9197-5
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  1. Isachsen, Arne Jon & Strom, Steinar, 1980. " The Hidden Economy: The Labor Market and Tax Evasion," Scandinavian Journal of Economics, Wiley Blackwell, vol. 82(2), pages 304-11.
  2. Friedrich G. Schneider & Benno Torgler, 2006. "What shapes attitudes toward paying taxes? Evidence from multicultural european countries," Economics working papers 2006-08, Department of Economics, Johannes Kepler University Linz, Austria.
  3. Frank A. Cowell, 1990. "Cheating the Government: The Economics of Evasion," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262532484, March.
  4. Lars P. Feld & Friedrich Schneider, 2010. "Survey on the Shadow Economy and Undeclared Earnings in OECD Countries," German Economic Review, Verein für Socialpolitik, vol. 11, pages 109-149, 05.
  5. Friedrich Schneider (ed.), 2008. "The Economics of the Hidden Economy," Books, Edward Elgar Publishing, volume 0, number 3074.
  6. Joel Slemrod, 2001. "A General Model of the Behavioral Response to Taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(2), pages 119-128, March.
  7. Schneider, Friedrich & Neck, Reinhard, 1992. "The development of the shadow economy under changing tax systems and structures: Some theoretical and empirical results for Austria," Discussion Papers, Series II 195, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
  8. Cowell, F A, 1990. "Tax Sheltering and the Cost of Evasion," Oxford Economic Papers, Oxford University Press, vol. 42(1), pages 231-43, January.
  9. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
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