Onu, Diana; Oats, Lynne; Kirchler, Erich; Hartmann, … - In: Games 10 (2019) 4/46, pp. 1-17
evasion (illegal tax minimisation) of 330 owners of small businesses. We found that tax avoidance and tax evasion were … and tax evasion were associated with weak personal norms to contribute to the tax system, tax avoidance was associated … with a perception that the tax system is unfair, and that tax law has "loopholes" that can be exploited, while tax evasion …