No modern state can exist in the long term without effective taxation. Recent research
emerging from close collaboration of academics with tax authorities has shed new light on …

This review of the criminal deterrence literature focuses on the questions that are largely
missing from many recent excellent and comprehensive reviews of that literature and even …

We ask whether attitudes toward government play a causal role in the evasion of US
personal income taxes. As turnover elections move voters in partisan counties into and out …

Design/Methodology/Approach: A survey was completed by 116 selfemployed and salaried
individuals in East Malaysia. Partial Least Squares-SEM (PLS-SEM) was employed to …

Public sector audits are key to state capacity. However, they can create unintended
distortions. Regression discontinuity analysis from Chile shows that audits lowered the use …

Making use of a unique administrative data set consisting of the universe of administrative
filings in Rwanda, this paper investigates the impact of tax audits on businesses' reporting …

This paper endeavours to investigate whether a complex tax system influences firms'
propensity toward tax evasion across countries. To achieve the objectives of this study, we …

This paper reviews recent research on tax evasion by high-income, high-wealth individuals
and attempts to draw out some lessons for policymaking. We review the key concepts …

In a July 2020 report, the Congressional Budget Office estimated that modest investments in
the IRS would generate somewhere between $60 and $100 billion in additional revenue …

Purpose The purpose of this paper is to tackle one of the issues in tax evasion, that is from
the perspective of fraudulent financial reporting amongst small and medium-sized …