Income Tax Evasion : a Theoretical Analysis

@inproceedings{ALLINGHAM2001IncomeTE,
  title={Income Tax Evasion : a Theoretical Analysis},
  author={Michael G. ALLINGHAM and Agnar SANDMO},
  year={2001}
}
  • Michael G. ALLINGHAM, Agnar SANDMO
  • Published 2001
Theoretical analysis of the connection between taxation and risktaking has mainly been concerned with the effect of taxes on portfolio decisions of consumers, Mossin (1968b) and Stiglitz (1969). However, there are some problems which are not naturally classified under this heading and which, although of considerable practical interest, have been left out of the theoretical discussions. One such problem is tax evasion. This takes many forms, and one can hardly hope to give a completely general… CONTINUE READING
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