Income tax evasion: A theoretical analysis

Illicit Activity: The Economics of Crime, Drugs and Tax Fraud

Volumn , Issue , 2018, Pages 249-266

  Al Nowaihi, Ali ^a   Pyle, David ^a  

^a UNIVERSITY OF LEICESTER   (United Kingdom)

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[No Author keywords available]

Indexed keywords

EID: 34447540465     PISSN: None     EISSN: None     Source Type: Book    
DOI: 10.4324/9781315185194     Document Type: Chapter

References (13)

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2. Arrow, K.J. (1971), Essays in The Theory of Risk Bearing, Markham, Chicago
3. Baldry, J.C. (1987), 'Income Tax Evasion and The Tax Schedule: Some Experimental Results', Public Finance, vol. 42, pp. 355-84
4. Becker, G.S. (1968), 'Crime and Punishment: An Economic Approach', Journal of Political Economy, vol. 76, pp. 169-217
5. Benjamini, Y and Maital, S. (1985), 'Optimal Tax Evasion Policy: Behavioural Aspects', In W. Gaertner and A. Wenig (eds), The Economics of The Shadow Economy, Springer-Verlag, Berlin
6. Clotfelter, C.T. (1983), 'Tax Evasion and Tax Rates: An Analysis of Individual Returns', Review of Economics and Statistics, vol. 65, pp. 363-73
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8. Friedland, N., Maital, S. and Rutenberg, A. (1978), 'A Simulation Study of Income Tax Evasion', Journal of Public Economics, vol. 10, pp. 107-16
9. Gordon, J.P.F. (1989), 'Individual Morality and Reputation Costs As Deterrents to Tax Evasion', European Economic Review, vol. 33, pp. 797-805
10. Pyle, D.J. (1983), The Economics of Crime and Law Enforcement, Macmillan, Basingstoke
11. Pyle, D.J. (1989), Tax Evasion and The Black Economy, Macmillan, Basingstoke
12. Yaniv, G. (1999), 'Tax Compliance and Advance Tax Payments: A Prospect Theory Analysis', National Tax Journal, vol. 52, pp. 753-64
13. Yitzhaki, S. (1974), 'A Note on Income Tax Evasion: A Theoretical Analysis', Journal of Public Economics, vol. 3, pp. 201-02