Tax avoidance and evasion are pervasive in all countries, and tax structures are
undoubtedly skewed by this reality. Standard models of taxation and their conclusions must …

The paper gives an overview of some main themes in the theory of tax evasion, starting from
Allingham and Sandmo (1972). It reviews the comparative statics of the original model of …

Self assessment system (SAS) has become the key administrative approach for both
personal and corporate taxation in developed countries including the USA, UK and …

Can taxes on consumption redistribute in developing countries? Contrary to consensus, we
show that taxing consumption is progressive once we account for informal consumption …

This paper reviews some central issues that arise in theorizing about tax evasion decisions
and the hidden economy. It starts from the Allingham and Sandmo (J. Public Econ. 1: 323 …

This paper investigates the impact of the abolition of the agricultural taxes in 2005 across
China on county governments' incentives for tax enforcement. I show that the revenue loss of …

The strength of the behavioral response to a tax rate change depends on the environment
individuals operate in, and may be manipulated by instruments controlled by the …

This paper generalizes the standard model of how taxes affect the labor-leisure choice by
allowing individuals to change both their labor supply and avoidance effort in response to …

In the Handbook of Public Economics, vol. 5, top scholars provide context and order to new
research about mechanisms that underlie both public finance theories and applications …

A central issue in public economics is the appropriate design of a tax system. This paper
argues that previous attempts to derive an" optimal tax system" are largely irrelevant to …