Blar i NHH Brage på emneord "tax evasion"
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An evasive topic: theorizing about the hidden economy
(Journal article; Peer reviewed, 2012)This paper reviews some central issues that arise in theorizing about tax evasion decisions and the hidden economy. It starts from the Allingham-Sandmo (1972) modelling of the tax evasion decision as a choice under ... -
Fair tax evasion
(Discussion paper, Working paper, 2006-04)In this paper we analyse how fairness considerations, in particular considerations of just income distribution, affect whether or not people believe tax evasion can be justified and their willingness to engage in tax ... -
Fair tax evasion
(Discussion paper;11/2013, Working paper, 2013-04)In this paper we analyse how fairness considerations, in particular considerations of just income distribution, affect whether or not people find tax evasion justifiable and their willingness to evade taxes. Using data ... -
Fiscal corruption : a vice or a virtue?
(Discussion paper, Working paper, 2002-07)Recent literature on tax administration in poor countries suggests there are virtues of allowing fiscal corruption. By strengthening the bargaining power of corrupt tax officers, it is argued that tax evasion may be ... -
Inequality, tax avoidance and redistribution
(Working paper, Working paper, 2004-12)The present paper seeks to explain the pattern of income redistribution in a world of increased market income inequality. In some countries, larger market income inequality has been met by an increased redistributive effort, ...