Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies

James Alm ()

No 1213, Working Papers from Tulane University, Department of Economics

Abstract: In this paper, I assess what we have learned about tax evasion since Michael Allingham and Agnar Sandmo launched the modern analysis of tax evasion in 1972. I focus on three specific questions and the answers to these questions that have emerged over the years. First, how do we measure the extent of evasion? Second, how can we explain these patterns of behavior? Third, how can we use these insights to control evasion? In the process, I illustrate my own answers to these questions by highlighting various specific examples of research. My main conclusion is that we have learned many things but that we also still have many gaps in our understanding of how to measure, explain, and control tax evasion. I also give some suggestions – and some predictions – about where promising avenues of future research may lie.

Keywords: tax evasion; behavioral economics; experimental economics (search for similar items in EconPapers)
JEL-codes: C9 D03 H2 H26 (search for similar items in EconPapers)
Pages: 34 pages
Date: 2012-07
New Economics Papers: this item is included in nep-acc, nep-cbe, nep-exp, nep-hpe, nep-iue and nep-pub
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Citations: View citations in EconPapers (304)

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http://repec.tulane.edu/RePEc/pdf/tul1213.pdf First Version, 2012 (application/pdf)

Related works:
Journal Article: Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies (2012)
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Persistent link: https://EconPapers.repec.org/RePEc:tul:wpaper:1213

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