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
References: Add references at CitEc
Citations:
Downloads: (external link)
https://www.elgaronline.com/view/9781782549710.00017.xml (application/pdf)
Related works:
Working Paper: Teaching the Economics of Income Tax Evasion (2013) 
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:elg:eechap:15538_12
Ordering information: This item can be ordered from
http://www.e-elgar.com
Access Statistics for this chapter
More chapters in Chapters from Edward Elgar Publishing
Bibliographic data for series maintained by Darrel McCalla ().