Galmarini, Umberto; Pellegrino, Simone; Piacenza, … - In: International Tax and Public Finance 21 (2014) 3, pp. 468-497
In order to analyze the determinants of tax evasion, the existing literature on individual tax compliance typically … investigating what happens after tax evasion has been discovered and noncompliant taxpayers are asked to pay their debts. We first … as tax evader, who knows that Tax Authorities are looking for her to cash the due amount. We derive the optimal decision …