Understanding Tax Evasion: Knowns, Unknowns, and a Way Forward

James Alm ()
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James Alm: Tulane University

No 2604, Working Papers from Tulane University, Department of Economics

Abstract: In this paper I examine what we have learned about tax evasion, or what might be termed the “knowns” that summarize our increased understanding of tax evasion. I also examine the many “unknowns” that remain unanswered, as well as the many “unknowns” that have newly arisen as technologies have changed. I finish with suggestions about how these “unknowns” might be examined in a new research agenda that builds upon what we have learned but that utilizes new tools that are emerging as our understanding expands.

Keywords: tax evasion; enforcement; social norms; trust; simplification; technology (search for similar items in EconPapers)
JEL-codes: H26 (search for similar items in EconPapers)
Date: 2026-05
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http://repec.tulane.edu/RePEc/pdf/tul2604.pdf First Version, May 2026 (application/pdf)

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