In this paper, I review and assess what we have learned about what motivates individuals to
pay–or to not pay–their legally due tax liabilities. I focus on three specific questions. First …

No government can announce a tax system and then rely on taxpayers' sense of duty to
remit what is owed. Some dutiful people will undoubtedly pay what they owe, but many …

We investigate the association between financial constraints and cash savings generated
through tax planning. We predict that an increase in financial constraints leads firms to …

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 …

We extend research on the determinants of corporate tax avoidance to include the role of
Internal Revenue Service (IRS) monitoring. Our evidence from large samples implies that …

Although corruption and tax evasion are distinct and separate problems, they can easily
become intertwined and reinforcing. A society that is more corrupt may enable more tax …

In this paper, I show that Internal Revenue Service (IRS) proposed audit adjustments
increase as the excess of book income over taxable income increases. Prior research on …

This paper offers an economics perspective on tax evasion and abusive avoidance done by
corporations. It first reviews what is known about the extent and nature of corporate tax …

Tax evasion consists of illegal and intentional actions taken by individuals to reduce their
legally due tax obligations. This chapter discusses the research on tax compliance and …

Tre AX evasion appears to be a large and growing problem in the United States. De-spite
obvious difficulties in measurement, the Internal Revenue Service (1990) estimates that the …