A Theory of Tax Evasion in Developing Countries

Errol D'souza ()

Working Papers from eSocialSciences

Abstract: This paper argues that taxpayers use tax evasion to compensate for imperfect financial markets as well as government expenditure patterns that do not benefit them. This paper demonstrates that imperfect financial markets result in situations where when individuals find the chance of earning high returns from investments; it causes them to overcome their aversion to risk and participate in actuarially unfair tax evasion gambles. [W.P. No. 2016-03-37]

Keywords: Tax evasion; development (search for similar items in EconPapers)
Date: 2016-07
Note: Institutional Papers
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