| dc.contributor.author | Sandmo, Agnar | |
| dc.date.accessioned | 2006-08-03T07:46:36Z | |
| dc.date.available | 2006-08-03T07:46:36Z | |
| dc.date.issued | 2004-12 | |
| dc.identifier.issn | 0804-6824 | |
| dc.identifier.uri | http://hdl.handle.net/11250/162784 | |
| dc.description.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. | en |
| dc.format.extent | 83194 bytes | |
| dc.format.mimetype | application/pdf | |
| dc.language.iso | eng | en |
| dc.publisher | Norwegian School of Economics and Business Administration. Department of Economics | en |
| dc.relation.ispartofseries | Discussion paper | en |
| dc.relation.ispartofseries | 2004:31 | en |
| dc.title | The theory of tax evasion : a retrospective view | en |
| dc.type | Working paper | en |
