Advanced search
Publication Cover
The Journal of Economic Education Volume 40, 2009 - Issue 2
Submit an article Journal homepage
126
Views
3
CrossRef citations to date
0
Altmetric
Original Article

The Tax Compliance Demand Curve: A Diagrammatical Approach to Income Tax Evasion

Gideon Yaniv College of Management Academic Studies, TelAviv, Israel
Pages 213-224 | Published online: 07 Aug 2010

  • Allingham, F. M., and A. Sandmo. 1972. Income tax evasion: A theoretical analysis. Journal of Public Economics 1 (3-4): 323-38.
  • Arrow, K. J. 1970. The theory of risk aversion. In Essays in the theory of risk-bearing. Amsterdam: North-Holland. 90-109.
  • Becker, G. S. 1968. Crime and punishment: An economic approach. Journal of Political Economy 76 (1): 169-217.
  • Christiansen, V. 1980. Two comments on tax evasion. Journal of Public Economics 13 (3): 389-401.
  • Clotfelter, C. T. 1983. Tax evasion and tax rates. Review of Economics and Statistics 65 (2): 363-73.
  • Cowell, F. A. 1990. Cheating the government: The economics of evasion. Cambridge, MA: MIT.
  • Friedman, M., and L. J. Savage. 1948. The utility analysis of choices involving risk. Journal of Political Economy 56 (3): 279-304.
  • Gordon, J. P. F. 1989. Individual morality and reputation costs as deterrence to tax evasion. European Economic Review 33 (4): 797-805.
  • Lee, K. 2001. Tax evasion and self-insurance. Journal of Public Economics 81 (1): 73-81.
  • Lin, W.-Z., and C. C. Yang. 2001. A dynamic portfolio choice model of tax evasion: Comparative statics of tax rates and its implication for economic growth. Journal of Economic Dynamics & Control 25 (11): 1827-40.
  • Pencavel, J. H. 1979. A note on income tax evasion, labor supply and nonlinear tax schedules. Journal of Public Economics 12 (1): 115-24.
  • Reinganum J. F., and L. L. Wilde. 1986. Equilibrium verification and reporting policies in a model of tax compliance. International Economic Review 27 (3): 739-60.
  • Yaniv, G. 1998. Tax evasion by misinforming withholding agents. Public Finance Review 26 (4): 362-75.
  • Yaniv, G. 1999. Tax compliance and advance tax payments: A prospect theory analysis. National Tax Journal 52 (4): 753-64.
  • Yitzhaki, S. 1974. A note on income tax evasion: A theoretical analysis. Journal of Public Economics 3 (2): 201-2.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.