Please use this identifier to cite or link to this item:
https://hdl.handle.net/2440/108459
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Type: | Journal article |
Title: | Applications of behavioural economics to tax evasion |
Author: | Hashimzade, N. Myles, G. Tran-Nam, B. |
Citation: | Journal of Economic Surveys, 2013; 27(5):941-977 |
Publisher: | John Wiley & Sons |
Issue Date: | 2013 |
ISSN: | 0950-0804 1467-6419 |
Statement of Responsibility: | Nigar Hashimzade, Gareth D. Myles, Binh Tran-Nam |
Abstract: | The paper reviews recent models that have applied the techniques of behavioural economics to the analysis of the tax compliance choice of an individual taxpayer. The construction of these models is motivated by the failure of the Yitzhaki version of the Allingham–Sandmo model to predict correctly the proportion of taxpayers who will evade and the effect of an increase in the tax rate upon the chosen level of evasion. Recent approaches have applied non-expected utility theory to the compliance decision and have addressed social interaction. The models we describe are able to match the observed extent of evasion and correctly predict the tax effect but do not have the parsimony or precision of the Yitzhaki model. |
Keywords: | Tax evasion Behavioural economics Social interaction |
Rights: | © 2012 John Wiley & Sons Ltd |
DOI: | 10.1111/j.1467-6419.2012.00733.x |
Published version: | http://dx.doi.org/10.1111/j.1467-6419.2012.00733.x |
Appears in Collections: | Aurora harvest 8 Economics publications |
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