Teaching the Economics of Income Tax Evasion

Richard Cebula and Maggie Foley ()

MPRA Paper from University Library of Munich, Germany

Abstract: The purpose of this pedagogical study is to provide a straightforward and easily understood framework that can be used to teach the economic behavior underlying income tax evasion. We begin with presenting a brief background that reflects the research that had been done, especially for the case of the United States, on income tax evasion. This brief section is meant to provide the student with some overall perspective on the issue. Once this literature overview is completed, the main section of this study provides a framework, based in cost-benefit analysis, to enable the student to easily understand factors underlying personal income tax evasion.

Keywords: underground economy; income tax evasion; pedagogy (search for similar items in EconPapers)
JEL-codes: D14 D73 D78 E26 H24 H26 M42 (search for similar items in EconPapers)
Date: 2013-03-10
New Economics Papers: this item is included in nep-iue, nep-pbe and nep-pub
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Published in New Developments in Economic Education (2014): pp. 133-139

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Related works:
Chapter: Teaching the economics of income tax evasion (2014)
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:56784

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