Slemrod, Joel; Yitzhaki, Shlomo - In: Handbook of public economics : volume 3, (pp. 1423-1470). 2002
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 reflect these realities. This paper first presents theoretical models that integrate avoidance and evasion into the overall...