Norms, Enforcement, and Tax Evasion
نویسندگان
چکیده
Abstract This paper studies individual and social motives in tax evasion. We build a simple dynamic model that incorporates these their interaction. The underpin the role of norms are source dynamics we study. Our empirical analysis exploits adoption 1990 poll to fund local government United Kingdom, which led widespread evidence is consistent with model's main predictions on
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ژورنال
عنوان ژورنال: The Review of Economics and Statistics
سال: 2023
ISSN: ['0034-6535', '1530-9142']
DOI: https://doi.org/10.1162/rest_a_01123