Steuerhinterziehung, vol 18

Klaus Beckmann

in Beiträge zur Finanzwissenschaft from Mohr Siebeck, Tübingen, currently edited by Thiess Büttner and Ronnie Schöb

Abstract: Klaus Beckmann presents an economic theory of tax evasion, dealing with both the individual's decision to cheat on his or her taxes and the social consequences of, as well as policies against, tax evasion. In the first part of this book, he reviews the neo-classical theory of tax evasion, extending it by introducing communitarian preferences and elements of bounded rationality. The second part comprises a systematic treatment of the social costs and benefits of evasion, including macroeconomic as well as public choice aspects. (e-book pdf, published in German)

Keywords: Finanzpolitik; Steuerhinterziehung; Steuerwettbewerb (search for similar items in EconPapers)
Date: 2003
Edition: 1
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Persistent link: https://EconPapers.repec.org/RePEc:mhr:btrfin:urn:isbn:9783161628511

DOI: 10.1628/978-3-16-162851-1

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