Tax Evasion Indices and Profiles
The 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.
|Date of creation:||2012|
|Date of revision:||2012|
|Contact details of provider:|| Postal: Cannaregio, S. Giobbe no 873 , 30121 Venezia|
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- Pickhardt, Michael & Seibold, Goetz, 2014.
"Income tax evasion dynamics: Evidence from an agent-based econophysics model,"
Journal of Economic Psychology,
Elsevier, vol. 40(C), pages 147-160.
- Michael Pickhardt & Goetz Seibold, "undated". "Income Tax Evasion Dynamics: Evidence from an Agent-based Econophysics Model," Working Papers 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.
- Pyle, D J, 1991. " The Economics of Taxpayer Compliance," Journal of Economic Surveys, Wiley Blackwell, vol. 5(2), pages 163-198.
- 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.
- Sascha Hokamp & Michael Pickhardt, 2010. "Income Tax Evasion in a Society of Heterogeneous Agents - Evidence from an Agent-based Model," International Economic Journal, Taylor & Francis Journals, vol. 24(4), pages 541-553.
- Sascha Hokamp & Michael Pickhardt, "undated". "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.
- 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.
- Sen, Amartya K, 1976. "Poverty: An Ordinal Approach to Measurement," Econometrica, Econometric Society, vol. 44(2), pages 219-231, March.
- Sandmo, Agnar, 2005. "The Theory of Tax Evasion: A Retrospective View," National Tax Journal, National Tax Association, vol. 58(4), pages 643-663, December. Full references (including those not matched with items on IDEAS)
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