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

James Alm ()

National Tax Journal, 2026, vol. 79, issue 3, 697 - 720

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 utilizes new tools that are emerging as our understanding expands.

Date: 2026
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Working Paper: Understanding Tax Evasion: Knowns, Unknowns, and a Way Forward (2026)
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