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Tax Evasion by Individuals

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Encyclopedia of Law and Economics

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Abstract

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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Author information

Authors and Affiliations

  1. IAAEU (Institute of Labour Law and Industrial Relations in the European Union), University Trier, Trier, Germany

    Laszlo Goerke

  2. IZA, Bonn, Germany

    Laszlo Goerke

  3. CESifo, Munich, Germany

    Laszlo Goerke

Authors
  1. Laszlo Goerke
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Corresponding author

Correspondence to Laszlo Goerke .

Editor information

Editors and Affiliations

  1. MRE and University of Montpellier, Montpellier, France

    Alain Marciano

  2. Faculté d’Economie, Université de Montpellier and LAMETA-UMR CNRS, Montpellier, France

    Alain Marciano

  3. DiGSPES, University of Eastern Piedmont, Alessandria, Italy

    Giovanni Battista Ramello

  4. IEL, Torino, Italy

    Giovanni Battista Ramello

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Goerke, L. (2019). Tax Evasion by Individuals. In: Marciano, A., Ramello, G.B. (eds) Encyclopedia of Law and Economics. Springer, New York, NY. https://doi.org/10.1007/978-1-4614-7753-2_22

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