|
EconStor >
Rutgers University >
Department of Economics, Rutgers University >
Working Papers, Department of Economics, Rutgers University >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/59485
|
| | |
Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Epstein, Gil S. | | en_US |
| dc.contributor.author | | Gang, Ira N. | | en_US |
| dc.date.accessioned | | 2009-11-10 | | en_US |
| dc.date.accessioned | | 2012-06-25T11:57:32Z | | - |
| dc.date.available | | 2012-06-25T11:57:32Z | | - |
| dc.date.issued | | 2009 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/59485 | | - |
| dc.description.abstract | | In this paper we try to understand the phenomena whereby a large proportion of the population evades tax payments. We present a model which incorporates elements from the theory of information cascades with the standard model of tax evasion and analyze the connection between the decision of a potential tax evader, the number of tax evaders and the number caught in previous periods. General conditions exist under which any expected utility maximizing potential tax evaders will decide to emulate other tax evaders. | | en_US |
| dc.language.iso | | eng | | en_US |
| dc.publisher | | Dep. of Economics, Rutgers, the State Univ. of New Jersey New Brunswick, NJ | | en_US |
| dc.relation.ispartofseries | | Working Papers, Department of Economics, Rutgers, the State University of New Jersey 2009,02 | | en_US |
| dc.subject.jel | | H26 | | en_US |
| dc.subject.jel | | H31 | | en_US |
| dc.subject.jel | | D82 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.keyword | | tax evasion | | en_US |
| dc.subject.keyword | | information cascades | | en_US |
| dc.subject.keyword | | uncertainty | | en_US |
| dc.subject.stw | | Steuervermeidung | | en_US |
| dc.subject.stw | | Steuerkriminalität | | en_US |
| dc.subject.stw | | Entscheidung bei Unsicherheit | | en_US |
| dc.subject.stw | | Erwartungsnutzen | | en_US |
| dc.subject.stw | | Herdenverhalten | | en_US |
| dc.subject.stw | | Theorie | | en_US |
| dc.title | | Why pay taxes when no one else does? | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 612503011 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | en_US |
| Appears in Collections: | | Working Papers, Department of Economics, Rutgers University
|
Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.
|