Multiple Modes of Tax Evasion: Theory and Evidence

Mark Rider

62 citations0/0 files storedNational Tax Journal

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Taxation and Compliance Studies Economic and Fiscal Studies Corporate Taxation and Avoidance

Abstract

In this paper, we examine the theoretical and empirical implications of accounting for multiple modes of tax evasion. We find that increasing the probability of detection in a given mode has an ambiguous effect on compliance in the targeted mode as well as the untargeted mode. In order to gain greater insight into taxpayer behavior, we use the 1985 TCMP to estimate an empirical model with two modes of evasion. We find that increased enforcement effort has a positive effect on compliance in the targeted mode, a negative effect in the untargeted mode, and a positive overall effect on tax compliance.

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References

1972Income tax evasion: a theoretical analysis 1983Tax Evasion and Tax Rates: An Analysis of Individual Returns 1974Income tax evasion: A theoretical analysis 1991An Econometric Analysis of Income Tax Evasion and Its Detection 1985Income tax compliance in a principal-agent framework 1986The Tax Compliance Game: Toward an Interactive Theory of Law Enforcement 1978A simulation study of income tax evasion 1992Why people pay taxes : tax compliance and enforcement

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