Measuring and explaining tax evasion : Improving self-reports using the crosswise model

@inproceedings{Korndrfer2015MeasuringAE,
  title={Measuring and explaining tax evasion : Improving self-reports using the crosswise model},
  author={Martin Kornd{\"o}rfer and Ivar Krumpal and Stefan C Schmukle},
  year={2015}
}
Due to its sensitive nature, tax compliance is difficult to study empirically, and valid information on tax evasion is rare. More specifically, when directly asked on surveys, respondents are likely to underreport their evasion behavior. Such invalid responses not only bias prevalence estimates but may also obscure associations with individual predictors. To generate more valid estimates of tax evasion, we used a new method of data collection for sensitive questions, the crosswise model (CM… CONTINUE READING