Multiple Modes of Tax Evasion: Theory and Evidence

Jorge Martinez-Vazquez () and Mark Rider

National Tax Journal, 2005, vol. 58, issue 1, 51-76

Abstract: In this paper, we examine the theoretical and empirical implications of accounting for multiple modes of tax evasion. We find that increasing the probability of detection in a given mode has an ambiguous effect on compliance in the targeted mode as well as the untargeted mode. In order to gain greater insight into taxpayer behavior, we use the 1985 TCMP to estimate an empirical model with two modes of evasion. We find that increased enforcement effort has a positive effect on compliance in the targeted mode, a negative effect in the untargeted mode, and a positive overall effect on tax compliance.

Date: 2005
References: Add references at CitEc
Citations: View citations in EconPapers (25)

Downloads: (external link)
https://doi.org/10.17310/ntj.2005.1.03 (application/pdf)
https://doi.org/10.17310/ntj.2005.1.03 (text/html)
Access is restricted to subscribers and members of the National Tax Association.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:58:y:2005:i:1:p:51-76

Access Statistics for this article

National Tax Journal is currently edited by Stacy Dickert-Conlin and William M. Gentry

More articles in National Tax Journal from National Tax Association, National Tax Journal Contact information at EDIRC.
Bibliographic data for series maintained by The University of Chicago Press ().