Tax Evasion and Social Interactions
نویسندگان
چکیده
منابع مشابه
Tax Evasion and Social Interactions
Tax Evasion and Social Interactions The paper extends the standard tax evasion model by allowing for social interactions. In Manski’s (1993) nomenclature, our model takes into account social conformity effects (i.e., endogenous interactions), fairness effects (i.e., exogenous interactions) and sorting effects (i.e., correlated effects). Our model is tested using experimental data. Participants ...
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This paper first develops a theoretical framework for analyzing the impact of social interactions on tax evasion behavior. Using Manski’s (1993) nomenclature, our approach takes into account social conformity effects (expressing endogenous interactions) and fairness effects (expressing exogenous interactions). The latter reflect the taxpayer’s perception of how he is treated by the tax system r...
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The phenomenon of tax evasion has been always one of the most major issues among economists due to it's devastating effects on the economy and the process of economic development. Many scholars have always sought to provide solutions to reduce and limit tax evasion. The introduction of the VAT system can be seen as a milestone in the area of economic transparency and tax evasion, which refers t...
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ژورنال
عنوان ژورنال: SSRN Electronic Journal
سال: 2004
ISSN: 1556-5068
DOI: 10.2139/ssrn.907440