Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/73290 
Year of Publication: 
2001
Series/Report no.: 
Working Paper No. 0104
Publisher: 
Johannes Kepler University of Linz, Department of Economics, Linz
Abstract: 
Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely that individuals perceive them as different and as unequally fair. Overall, 252 fiscal officers, business students, business lawyers, and entrepreneurs produced spontaneous associations to a scenario either describing tax avoidance, tax evasion, or tax flight, and evaluated it as positive, neutral or negative. The results indicate that social representations differ with respect to tax avoidance, tax evasion, and tax flight. Tax evasion was perceived rather negatively, tax flight neutrally, and tax avoidance positively. Tax knowledge was found not to be correlated neither with tax avoidance nor with tax evasion.
Subjects: 
tax evasion
social representations
tax knowledge
JEL: 
H26
K34
K42
Document Type: 
Working Paper

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