Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/35549
Authors: 
Epstein, Gil S.
Gang, Ira N.
Year of Publication: 
2009
Series/Report no.: 
IZA discussion papers 4153
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 tax evaders will decide to emulate other tax evaders.
Subjects: 
Tax evasion
uncertainty
information cascades
JEL: 
H26
H31
D82
Persistent Identifier of the first edition: 
Document Type: 
Working Paper

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