Dulleck, Uwe; Fooken, Jonas; Newton, Cameron; Ristl, Andrea - Center for Research in Economics, Management and the … - 2012
of tax evasion, compliance levels are higher than would be predicted by traditional economics-of-crime models. Models … emphasizing that taxpayers make strategic, financially motivated compliance decisions, seemingly assume an overly restrictive view … importance as a facet in better understanding the tax compliance puzzle. This study analyzes the relation between psychic cost …