Norms, Enforcement, and Tax Evasion
成果类型：
Article
署名作者：
Besley, Timothy; Jensen, Anders; Persson, Torsten
署名单位：
University of London; London School Economics & Political Science; Canadian Institute for Advanced Research (CIFAR); Harvard University
刊物名称：
REVIEW OF ECONOMICS AND STATISTICS
ISSN/ISSBN：
0034-6535
DOI：
10.1162/rest_a_01123
发表日期：
2023-07
页码：
998-1007
关键词：
摘要：
This paper studies individual and social motives in tax evasion. We build a simple dynamic model that incorporates these motives and their interaction. The social motives underpin the role of norms and are the source of the dynamics that we study. Our empirical analysis exploits the adoption in 1990 of a poll tax to fund local government in the United Kingdom, which led to widespread evasion. The evidence is consistent with the model's main predictions on the dynamics of evasion.
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