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Type: Journal article
Title: Applications of behavioural economics to tax evasion
Author: Hashimzade, N.
Myles, G.
Tran-Nam, B.
Citation: Journal of Economic Surveys, 2013; 27(5):941-977
Publisher: John Wiley & Sons
Issue Date: 2013
ISSN: 0950-0804
Statement of
Nigar Hashimzade, Gareth D. Myles, Binh Tran-Nam
Abstract: The paper reviews recent models that have applied the techniques of behavioural economics to the analysis of the tax compliance choice of an individual taxpayer. The construction of these models is motivated by the failure of the Yitzhaki version of the Allingham–Sandmo model to predict correctly the proportion of taxpayers who will evade and the effect of an increase in the tax rate upon the chosen level of evasion. Recent approaches have applied non-expected utility theory to the compliance decision and have addressed social interaction. The models we describe are able to match the observed extent of evasion and correctly predict the tax effect but do not have the parsimony or precision of the Yitzhaki model.
Keywords: Tax evasion
Behavioural economics
Social interaction
Rights: © 2012 John Wiley & Sons Ltd
DOI: 10.1111/j.1467-6419.2012.00733.x
Published version:
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Economics publications

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