Since the 1950s (Schmölders, 1959) it is well known that behavioral aspects have an
influence on tax evasion or tax compliance. In particular, interactions among the various …

This paper sets out to consider individuals' motivations to evade taxation. Experimental
results indicate that individuals do not simply maximize pecuniary welfare. Their behaviour …

While neoclassical economic theory sheds insight into the way that audit rates and penalty
rates interact when individuals decide to declare income for taxation, it predicts far lower …

Bu çalışmada kanun yapıcıların Türk vergi sistemini kurgularken psikoloji ve iktisat bilimlerini
kaynaştıran bir alt disiplin niteliğindeki davranışsal iktisat kapsamında geliştirilen …

We analyse a model of income tax avoidance with heterogenous agents who face monetary
as well as psychic costs in order to successfully hide their income from the fisc. We argue …

This bibliography was compiled as part of the project funded by the Economic and Social
Research Council into Optimum Tax Compliance Costs and Tax Simplification. It builds on …

In this paper we study how undeclared work affects the wages of undeclared and declared
workers and in particular the declared wage inequality. Using individual data on Italy in the …

W monografii poruszono wiele zagadnień, które mają nowatorski charakter, między innymi:
1) zaprezentowano czynniki i koncepcje dyscypliny podatkowej w ujęciu …

In this paper we study how undeclared work affects the wages of undeclared and declared
workers and, in particular, the declared wage inequality. Using individual data on Italy in the …

This study aims to provide an analysis of tax administrations' perceptions about the role of
communications in their operations. The key concept of this study is tax compliance: the …