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Understanding Tax Evasion: Knowns, Unknowns, and a Way Forward

Author

Listed:
  • James Alm

    (Tulane University)

Abstract

In this paper I examine what we have learned about tax evasion, or what might be termed the “knowns” that summarize our increased understanding of tax evasion. I also examine the many “unknowns” that remain unanswered, as well as the many “unknowns” that have newly arisen as technologies have changed. I finish with suggestions about how these “unknowns” might be examined in a new research agenda that builds upon what we have learned but that utilizes new tools that are emerging as our understanding expands.

Suggested Citation

  • James Alm, 2026. "Understanding Tax Evasion: Knowns, Unknowns, and a Way Forward," Working Papers 2604, Tulane University, Department of Economics.
    • Handle: RePEc:tul:wpaper:2604
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    File URL: http://repec.tulane.edu/RePEc/pdf/tul2604.pdf
    File Function: First Version, May 2026
    Download Restriction: no
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    More about this item

    Keywords

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    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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