We consider income-source-dependent tax evasion and show that this is a generalization of the well-known endowment … features of source-dependent tax evasion. We provide evidence of the first direct link between subject-specific loss aversion … and tax evasion, which is central to most successful modern theoretical accounts of tax evasion. We provide some evidence …

service provider and no third party is involved. However, evidence on the determinants of collaborative tax evasion in general … implement an interactive tax evasion game in an online labor market (MTurk) with 560 participants. Our findings show that … and the household context in particular is lacking. This paper examines two coordination mechanisms of collaborative tax …

compliance and lower tax evasion than those from non‑ post‑communist countries. Our results offer tax authorities insights into …

This study develops a computable general equilibrium model for Nigeria, which accounts for informality, tax evasion …, fuel subsidy reform can shift the tax base to energy goods, which are less prone to tax evasion losses than for instance …