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dc.contributor.authorSandmo, Agnar
dc.date.accessioned2015-02-13T13:03:05Z
dc.date.accessioned2015-02-19T09:10:51Z
dc.date.available2015-02-13T13:03:05Z
dc.date.available2015-02-19T09:10:51Z
dc.date.issued2012
dc.identifier.citationInternational Tax and Public Finance 2012, 19(1):5-24nb_NO
dc.identifier.issn0927-5940
dc.identifier.urihttp://hdl.handle.net/11250/276714
dc.descriptionThis 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.abstractThis 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.isoengnb_NO
dc.publisherSpringer Science+Business Medianb_NO
dc.subjecttax evasionnb_NO
dc.subjectexpected utilitynb_NO
dc.subjectthe hidden economynb_NO
dc.subjectoptimal taxationnb_NO
dc.titleAn evasive topic: theorizing about the hidden economynb_NO
dc.typeJournal articlenb_NO
dc.typePeer reviewednb_NO
dc.date.updated2015-02-13T13:03:05Z
dc.source.pagenumber5-24nb_NO
dc.source.volume19nb_NO
dc.source.journalInternational Tax and Public Financenb_NO
dc.source.issue1nb_NO
dc.identifier.doi10.1007/s10797-011-9185-9
dc.identifier.cristin914468


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