Anti-Tax Revolutions

This paper extends the traditional individual tax evasion model to take account of the effect of the expected behavior of other taxpayers on individual compliance decisions. The extension yields insights on two puzzles: 'antitax revolutions' characterized by a sudden increase in noncomplia...

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Veröffentlicht in:	Kyklos (Basel) 1996-01, Vol.49 (2), p.119-126
1. Verfasser:	Wolf, Holger C.
Format:	Artikel
Sprache:	eng
Schlagworte:	Auditing Audits Cheating Collection services Compliance Costs Equilibrium Estimated taxes Expected utility Fines & penalties Hyperinflation Inflation rates Real income Tax evasion Tax increases Tax rates Tax revenues Taxation Taxes Taxpayers Workers
Online-Zugang:	Volltext
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