Measuring , Explaining , and Controlling Tax Evasion : Lessons from Theory , Experiments , and Field Studies

@inproceedings{Alm2012MeasuringE,
  title={Measuring , Explaining , and Controlling Tax Evasion : Lessons from Theory , Experiments , and Field Studies},
  author={James R. Alm},
  year={2012}
}
In this paper, I assess what we have learned about tax evasion since Michael Allingham and Agnar Sandmo launched the modern analysis of tax evasion in 1972. I focus on three specific questions and the answers to these questions that have emerged over the years. First, how do we measure the extent of evasion? Second, how can we explain these patterns of behavior? Third, how can we use these insights to control evasion? In the process, I illustrate my own answers to these questions by… CONTINUE READING
Highly Cited
This paper has 43 citations. REVIEW CITATIONS

From This Paper

Topics from this paper.
34 Citations
35 References
Similar Papers

References

Publications referenced by this paper.
Showing 1-10 of 35 references

Cheating the Government: The Economics of Evasion

  • F. A. Cowell
  • Cambridge, MA: The MIT Press.
  • 1990
Highly Influential
4 Excerpts

Analyzing income tax evasion using amnesty data with selfselection correction: The case of the Michigan tax amnesty program

  • S. E. Crane, F. Nourzad
  • In J. Slemrod (Ed.), Why People Pay Taxes (pp
  • 1992
Highly Influential
1 Excerpt

The effect of audit rates on the federal individual income tax, 1977-1986

  • J. A. Dubin, M. J. Graetz, L. L. Wilde
  • National Tax Journal,
  • 1990
Highly Influential
2 Excerpts

The effect of tax laws and tax administration on tax

  • A. D. Press. Witte, D. F. Woodbury
  • 1985
Highly Influential
2 Excerpts

Tax evasion and tax rates: An analysis of individual returns

  • C. T. Clotfelter
  • The Review of Economics and Statistics, 65 (3…
  • 1983
Highly Influential
1 Excerpt

Do eBay sellers comply with state sales taxes

  • J. Alm, M. I. Melnik
  • National Tax Journal,
  • 2010

On the external validity of tax compliance

  • J. Alm, K. Bloomquist, M. McKee
  • the tax compliance game. Journal of Development…
  • 2010

Social corms and conditional cooperative taxpayers

  • Cheltenham
  • European Journal
  • 2010

The informal sector: An equilibrium model and some evidence from Brazil. Penn Institute for Economic Research Working Paper 10-024

  • R. DePaula, J. Schneider
  • 2010

Similar Papers

Loading similar papers…