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The theory of tax evasion : a retrospective view

Sandmo, Agnar
Working paper
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URI
http://hdl.handle.net/11250/162784
Date
2004-12
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  • Discussion papers (SAM) [578]
Abstract
The paper gives an overview of some main themes in the theory of tax evasion, starting from

Allingham and Sandmo (1972). It reviews the comparative statics of the original model of

individual behaviour where the tax evasion decision is analogous to portfolio choice, and its

extensions to incorporate socially conscious behaviour, participation in the black labour

market and tax evasion by firms. It also discusses the analysis of tax incidence and the

problems involved in moving from individual to aggregate analysis. Finally, it reviews the

issues that arise in formulating models of optimal taxation in the presence of tax evasion.
Publisher
Norwegian School of Economics and Business Administration. Department of Economics
Series
Discussion paper
2004:31

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