Blar i Discussion papers (SAM) på emneord "tax evasion"

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    • Fair tax evasion 

      Cappelen, Alexander W.; Barth, Erling; Ognedal, Tone (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 

      Barth, Erling; Cappelen, Alexander W.; Ognedal, Tone (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? 

      Fjeldstad, Odd-Helge; Tungodden, Bertil (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 ...