crime that are related to economic determinants: property crimes (including robbery, theft and car theft), fraud and usury … tax evasion positively affects economic crimes. Notably, the elasticity of tax evasion to fraud is related to the size of … adjustment costs. Finally, we find that property crimes, fraud and usury are not influenced by deterrence or clearing …

crime particularly related to economic determinants: property crimes (including robberies, thefts and car thefts), frauds … affected by tax evasion. Interestingly, the degree of substitution for fraud and usury is related to the size of tax burden …

The “fraud triangle”—a theory of why people commit fraud—is the preeminent framework for analyzing fraud in the … components of the fraud triangle are (1) an incentive or pressure (usually financial), (2) opportunity, and (3) rationalization …. There is a separate, extensive legal literature on tax compliance and evasion. The fraud triangle is largely absent from …

.Studies, conducted about the perceptions of tax evasion as a crime, have suggested that the tax non-compliance environment has been … created from the perception of the taxpayers towards tax evasion as a non-serious crime. Consequently, the degree of non …'s perception of the severity of a crime has important implications for society. However, those studies are inconclusive in …

We explore cheating in a die roll task in response to information about tax evasion in a large-scale experiment on a …