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Teaching the economics of income tax evasion

Richard Cebula and Maggie Foley ()

Chapter 12 in New Developments in Economic Education, 2014, pp 133-139 from Edward Elgar Publishing

Abstract: The chapter seeks to facilitate the teaching and learning of income tax evasion behavior, which is tacitly illegal, by providing a balanced view of the factors that motivate a taxpayer either to comply with the Internal Revenue Code or engage in income tax evasion. The context is one of a cost-benefit analysis. Once the factors that contribute to the costs of tax evasion and those that contribute to the benefits of tax evasion are both identified and quantified, the rational taxpayer decides on which tax behavior on balance best serves her or his interest and acts accordingly.

Keywords: Economics and Finance; Education (search for similar items in EconPapers)
Date: 2014
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Working Paper: Teaching the Economics of Income Tax Evasion (2013) Downloads
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