Williams, Colin C. - In: Administrative Sciences : open access journal 10 (2020) 3/43, pp. 1-15
Those engaging in tax non-compliance have been conventionally explained as rational economic actors partaking when the … benefits outweigh the costs, and thus public administrations have sought to enforce compliance using a deterrence approach … which increases the risk of detection and penalties. However, many have been found to not engage in tax non-compliance when …