Tax evasion, consumption of public goods and fairness

Article Abstract:

Public perceptions of equity has long been hypothesized to have a major impact on tax evasion behavior. One mechanism through which fairness affects tax behavior is risk aversion. The economic and psychological conditions under which risk aversion is positively affected by perceptions of equity are analyzed. The results confirm that equity and risk aversion are positively related. Moreover, tax evasion is deemed even worse when it is done under economic conditions that are perceived to be fair.

Research, Economic aspects, Fairness

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Tax evasion and inequity

Article Abstract:

A standard economic model of tax evasion incorporating tax evader interrelationships, tax-enforcement parameters, perceptions of inequity and personal factors is used to analyze concepts of inequity and social relationships. Tax compliance-decisions were found to be greatly influenced by risk aversion and its effects on relationships with other tax evaders, attitudes toward inequity and a person's ability to influence inequity.

Psychological aspects, Analysis, Equality, Risk perception, Taxpayer compliance

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Tax evasion and income source: a comparative experimental study

Article Abstract:

A comparative study of individual tax evasive behavior in two institutionally distinct countries and across various socio-economic groups in these countries is presented. Study is conducted in Albania and Netherlands. Relationship between income source and tax evasion is also examined.

Netherlands, Taxes, Albania, Comparative analysis, Tax policy, Income tax evasion

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