Klaus Beckmann presents an economic theory of tax evasion, dealing with both the individual's decision to cheat on his or her taxes and the social consequences of, as well as policies against, tax evasion. In the first part of this book, he reviews the neo-classical theory of tax evasion, extending it by introducing communitarian preferences and elements of bounded rationality. The second part comprises a systematic treatment of the social costs and benefits of evasion, including macroeconomic as well as public choice aspects. (Published in German.)
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