Epstein, Gil S.; Gang, Ira N. - Institute for the Study of Labor (IZA) - 2009
present a model which incorporates elements from the theory of information cascades with the standard model of tax evasion and … analyze the connection between the decision of a potential tax evader, the number of tax evaders and the number caught in …In this paper we try to understand the phenomena whereby a large proportion of the population evades tax payments. We …