On measuring tax evasion

Article Abstract:

Problems involved in measuring tax evasion behavior are examined based on an analysis of self-reports, experimental methods and officers' classification. These methods were used in an empirical study conducted on a single group of taxpayers. Results reveal that there was only a slight association between self-reports and officers' classifications and that there was no correlation between the two and evasion. Based on these results, it was concluded that tax evasion consists of three distinct aspects that need to be studied using independent measures.

Tax research

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Influencing the prospects of tax evasion

Article Abstract:

Two recommendations to improve tax compliance are presented. Both employ prospect theory and are upheld by empirical evidence. The first proposal involves the voluntary withholding of income taxes to increase the tendency to comply. The other scheme requires offering the taxpayer to choose between full itemized deduction or a significant overall standard deduction, which is used to improve compliance and minimize efforts by tax authorities to fight income tax evasion.

Editorial, Netherlands, Prevention, Tax policy, Taxpayer compliance

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True positives and false alarms in the detection of tax evasion

Article Abstract:

A model is developed on the probability of errors in tax returns. An empirical survey is conducted where the response is combined with information on tax returns from the tax administration. The key factors to tax evasion are the taxpayers' willingness and ability to hide their income from tax authorities.

Models, Economic aspects, Error analysis (Mathematics), Tax returns, Error analysis

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