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An Empirical Model of Tax Evasion and Tax Avoidance

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  • Geeroms, Hans J A
  • Wilmots, Hendrik

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  • Geeroms, Hans J A & Wilmots, Hendrik, 1985. "An Empirical Model of Tax Evasion and Tax Avoidance," Public Finance = Finances publiques, , vol. 40(2), pages 190-209.
    • Handle: RePEc:pfi:pubfin:v:40:y:1985:i:2:p:190-209
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    Citations

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    Cited by:

    1. Hashimzade, Nigar & Myles, Gareth D. & Rablen, Matthew D., 2016. "Predictive analytics and the targeting of audits," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 130-145.
    2. Torgler, Benno & Valev, Neven T, 2006. "Public Attitudes toward Corruption and Tax Evasion: Investigating the role of gender over time," Berkeley Olin Program in Law & Economics, Working Paper Series qt3983136n, Berkeley Olin Program in Law & Economics.
    3. Ahmad, Sanep & Md Noor, Nor Ghani & Daud, Zulkifli, 2011. "Tax-Based Modeling of Zakat Compliance," Jurnal Ekonomi Malaysia, Faculty of Economics and Business, Universiti Kebangsaan Malaysia, vol. 45, pages 101-108.
    4. Gil S. Epstein & Ira N. Gang, 2010. "Why Pay Taxes When No One Else Does?," Review of Development Economics, Wiley Blackwell, vol. 14(2), pages 374-385, May.
    5. Myles, Gareth D. & Naylor, Robin A., 1996. "A model of tax evasion with group conformity and social customs," European Journal of Political Economy, Elsevier, vol. 12(1), pages 49-66, April.
    6. Ratbek Dzhumashev & Emin Gahramanov, 2008. "Can We Tax The Desire For Tax Evasion?," Monash Economics Working Papers 28/08, Monash University, Department of Economics.
    7. Basil Dalamagas, 2011. "A Dynamic Approach to Tax Evasion," Public Finance Review, , vol. 39(2), pages 309-326, March.
    8. Fabrizio Balassone & Philip Jones, 1998. "Tax Evasion and Tax Rates: Properties of a Penalty Structure," Public Finance Review, , vol. 26(3), pages 270-285, May.
    9. Josef Falkinger & Herbert Walther, 1991. "Rewards Versus Penalties: on a New Policy against Tax Evasion," Public Finance Review, , vol. 19(1), pages 67-79, January.
    10. Epstein, Gil S. & Gang, Ira N., 2024. "Herding, taxpayer's rent seeking and endemic corruption," Journal of Economic Behavior & Organization, Elsevier, vol. 217(C), pages 533-546.
    11. Torgler, Benno, 2006. "The importance of faith: Tax morale and religiosity," Journal of Economic Behavior & Organization, Elsevier, vol. 61(1), pages 81-109, September.
    12. Benno Torgler & Neven T. Valev, 2006. "Women and Illegal Activities: Gender Differences and Women?s Willingness to Comply over Time," CREMA Working Paper Series 2006-15, Center for Research in Economics, Management and the Arts (CREMA).
    13. Laura Sour, 2004. "An Economic Model of Tax Compliance with Individual Morality and Group Conformity," Economía Mexicana NUEVA ÉPOCA, CIDE, División de Economía, vol. 0(1), pages 43-61, January-J.
    14. Erich Kirchler & Boris Maciejovsky, "undated". "Steuermoral und Steuerhinterziehung," Papers on Strategic Interaction 2002-18, Max Planck Institute of Economics, Strategic Interaction Group.
    15. Hannelore Weck-Hannemann & Werner W. Pommerehne, 1989. "Einkommensteuerhinterziehung in der Schweiz: Eine empirische Analyse," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 125(IV), pages 515-556, December.
    16. Hashimzade, Nigar & Myles, Gareth D. & Page, Frank & Rablen, Matthew D., 2014. "Social networks and occupational choice: The endogenous formation of attitudes and beliefs about tax compliance," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 134-146.
    17. Nigar Hashimzade & Gareth Myles, 2017. "Risk-based Audits in a Behavioral Model," Public Finance Review, , vol. 45(1), pages 140-165, January.

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