Evasion decision - PowerPoint PPT Presentation

Chapter 16 Tax Evasion

Chapter 16 Tax Evasion. Reading. Essential reading Hindriks, J and G.D. Myles Intermediate Public Economics. (Cambridge: MIT Press, 2005) Chapter 16. Further reading Allingham M. and A. Sandmo (1972) ‘Income tax evasion: a theoretical analysis’, Journal of Public Economics , 1, 323—338.

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Behavioural and Social Explanations of Tax Evasion

Behavioural and Social Explanations of Tax Evasion. Nigar Hashimzade University of Reading Gareth D. Myles University of Exeter Frank Page Indiana University Matthew Rablen Brunel University Financial support from the ESRC/HMRC/HMT is gratefully acknowledged. Introduction.

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