dc.contributor.author | Sandmo, Agnar | |
dc.date.accessioned | 2015-02-13T13:03:05Z | |
dc.date.accessioned | 2015-02-19T09:10:51Z | |
dc.date.available | 2015-02-13T13:03:05Z | |
dc.date.available | 2015-02-19T09:10:51Z | |
dc.date.issued | 2012 | |
dc.identifier.citation | International Tax and Public Finance 2012, 19(1):5-24 | nb_NO |
dc.identifier.issn | 0927-5940 | |
dc.identifier.uri | http://hdl.handle.net/11250/276714 | |
dc.description | This is a pre-copyedited, author-produced PDF of an article accepted for publication in International Tax and Public Finance, following peer review. The final publication International Tax and Public Finance 2012, 19(1):5-24 is available at Springer via DOI: 10.1007/s10797-011-9185-9 . | nb_NO |
dc.description.abstract | 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 uncertainty based on expected utility maximization
and risk aversion. It goes on to discuss alternative specifications of the taxpayer’s preferences
with particular regard to the explanation of the extensive margin, i.e. the decision on whether
or not to engage in tax evasion. It extends the model to the case of variable labour supply with
work in both official and black labour markets. It then considers the application of the theory
to taxes on wealth and income from capital, indirect tax evasion and smuggling. It also
includes a consideration of general equilibrium effects and of the problems that evasion
causes for the theory of optimal income and commodity taxes. It concludes with a brief
discussion of the implications of tax evasion for economic policy in the welfare state. | nb_NO |
dc.language.iso | eng | nb_NO |
dc.publisher | Springer Science+Business Media | nb_NO |
dc.subject | tax evasion | nb_NO |
dc.subject | expected utility | nb_NO |
dc.subject | the hidden economy | nb_NO |
dc.subject | optimal taxation | nb_NO |
dc.title | An evasive topic: theorizing about the hidden economy | nb_NO |
dc.type | Journal article | nb_NO |
dc.type | Peer reviewed | nb_NO |
dc.date.updated | 2015-02-13T13:03:05Z | |
dc.source.pagenumber | 5-24 | nb_NO |
dc.source.volume | 19 | nb_NO |
dc.source.journal | International Tax and Public Finance | nb_NO |
dc.source.issue | 1 | nb_NO |
dc.identifier.doi | 10.1007/s10797-011-9185-9 | |
dc.identifier.cristin | 914468 | |