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Tax evasion and taxpayers' treatment by tax administrations

Frey, Bruno; Feld, Lars


The standard model of tax evasion based on the subjective expected utility maximization does not perform particularly well in econometric analyses: it predicts too little evasion and produces unsatisfactory econometric parameter estimates. The model is extended by looking at how the tax authority deals with the taxpayers. Based on econometric estimates, it is shown that taxpayers tax morale is raised when the tax officials treat them with respect. In contrast, when tax officials solely rely on...[Show more]

CollectionsANU Research Publications
Date published: 2003
Type: Conference paper


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