Lorenz, Johannes; Diller, Markus; Sureth, Caren - 2021
This study investigates the contagious nature of tax avoidance by examining how narratives affect tax avoiding behavior … within a society. We employ two types of infection models to theoretically investigate how tax avoidance schemes spread over … time and vanish eventually consistent with patterns known from epidemiology. We find that general tax avoidance can persist …