Encyclopedia of Law and Economics

2019 Edition
| Editors: Alain Marciano, Giovanni Battista Ramello

Tax Evasion by Individuals

  • Laszlo GoerkeEmail author
Reference work entry
DOI: https://doi.org/10.1007/978-1-4614-7753-2_22


The basic deterrence model of tax evasion is described, its main predictions are derived, and limitations and flexibility are outlined. Further, the model is interpreted in light of some key institutional features characterizing tax enforcement in OECD countries. Throughout the survey, findings originating from the deterrence model are contrasted with predictions which result from a simple model of criminal activity and law enforcement.

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© Springer Science+Business Media, LLC, part of Springer Nature 2019

Authors and Affiliations

  1. 1.IAAEU (Institute of Labour Law and Industrial Relations in the European Union), University TrierTrierGermany
  2. 2.IZAGermany
  3. 3.CESifoGermany