Who Benefits from Tax Evasion?

James Alm () and Keith Finlay

No 1214, Working Papers from Tulane University, Department of Economics

Abstract: In this paper, we examine the distributional effects of tax evasion, using results from theoretical, experimental, empirical, and especially the general equilibrium literatures on tax evasion. Much, if not all, of this evidence concludes that the main beneficiaries of successful tax evasion are the tax evaders themselves, with distributional effects that largely favor higher income individuals. However, when general equilibrium adjustments in commodity and factor prices are considered, the distributional effects become considerably more complicated. The work on tax compliance is also put in the broader context of the distributional effects of other types of criminal activities, where similar forces seem to be at work. We conclude with some suggestions for future research.

Keywords: tax evasion; general equilibrium (search for similar items in EconPapers)
JEL-codes: D03 H22 H26 (search for similar items in EconPapers)
Pages: 40 pages
Date: 2012-07
New Economics Papers: this item is included in nep-acc, nep-iue, nep-pbe and nep-pub
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Citations: View citations in EconPapers (14)

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http://repec.tulane.edu/RePEc/pdf/tul1214.pdf First Version, 2012 (application/pdf)

Related works:
Journal Article: Who Benefits from Tax Evasion? (2013)
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Persistent link: https://EconPapers.repec.org/RePEc:tul:wpaper:1214

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