Tax evasion

Irene Maria Buso and Luca Corazzini

Chapter 14 in Research Handbook on Unethical Behavior, 2026, pp 210-228 from Edward Elgar Publishing

Abstract: Identifying effective strategies to contrast tax evasion represents one of the most significant challenges for policymakers in modern societies. In recent years, scholars have shown renewed interest in the behavioral approach to tax compliance. Building on the standard model of individual decision-making in the context of tax compliance (Allingham and Sandmo, 1972), numerous studies have explored the behavioral and psychological factors influencing taxpayers’ decisions to evade taxes. After outlining the main theoretical implications of Allingham and Sandmo (1972) and reviewing empirical evidence on the validity of this deterrence model, this chapter aims to discuss recent behavioral and psychological extensions of the original framework. Topics covered include whistleblowing as a mechanism to endogenize the probability of being audited, the dependence of a taxpayer's gross income on labor supply, progressivity in tax rate schemes, taxpayers’ “non-standard” preferences, and behavioral adaptations following fiscal shocks.

Keywords: Behavioral approach to tax evasion; Non-standard; Preferences; Behavioral adaptation; Whistleblowing; Progressive tax scheme; Labor supply (search for similar items in EconPapers)
Date: 2026
ISBN: 9781035307265
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