A Primer on Tax Evasion

Vito Tanzi and Parthasarathi Shome
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Vito Tanzi: International Monetary Fund
Parthasarathi Shome: International Monetary Fund

IMF Staff Papers, 1993, vol. 40, issue 4, 807-828

Abstract: Tax evasion is universal. It depends on the economic and tax structures, types of income, and social attitudes. The theory of tax evasion has limitations since it rests solely on attitudes toward risk, with full information regarding the tax administration's behavior. Methodologies for estimating tax evasion include estimating the underground economy and comparing declared taxes with potential tax revenue calculated from national accounts. Measures to address tax evasion include use of withholding, presumptive and minimum taxes, selective auditing, penalties, and cross checks between taxes.

JEL-codes: H26 (search for similar items in EconPapers)
Date: 1993
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