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Tax Evasion by Individuals

Author

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  • Laszlo Goerke

    (Institute for Labour Law and Industrial Relations in the EU, University of Trier)

Abstract

The basic deterrence model of tax evasion is described, its main predictions are derived and limitations and flexibility are outlined. Further, the model is interpreted in light of some key institutional features characterising tax enforcement in OECD countries. Throughout the survey, findings originating from the deterrence model are contrasted with predictions which result from a simple model of criminal activity and law enforcement.

Suggested Citation

  • Laszlo Goerke, 2014. "Tax Evasion by Individuals," IAAEU Discussion Papers 201409, Institute of Labour Law and Industrial Relations in the European Union (IAAEU).
    • Handle: RePEc:iaa:dpaper:201409
    as

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    References listed on IDEAS

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    Cited by:

    1. Goerke, Laszlo & Neugart, Michael, 2017. "Social comparisons in oligopsony," Journal of Economic Behavior & Organization, Elsevier, vol. 141(C), pages 196-209.
    2. Ning Ding & Xinnan Zhang & Yiming Zhai & Chenglong Li, 2021. "Risk assessment of VAT invoice crime levels of companies based on DFPSVM: a case study in China," Risk Management, Palgrave Macmillan, vol. 23(1), pages 75-96, June.

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    More about this item

    Keywords

    Economics of Crime; Income Tax; Tax Evasion;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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