Tax Evasion and Heuristics: A Research Note
Document Type
Article
Publication Date
1-1-1985
Publication Title
Journal of Public Economics
Abstract
Examines the heuristics which taxpayers use in making tax evasion decisions. Positive relationship between the taxpayer's own level of evasion and what he perceives as the levels of evasion by others; Likelihood that taxpayers who have been audited decrease their levels of evasion.
Repository Citation
Spicer, Michael W. and Hero, R. E., "Tax Evasion and Heuristics: A Research Note " (1985). All Maxine Goodman Levin School of Urban Affairs Publications. 0 1 2 3 1035.
https://engagedscholarship.csuohio.edu/urban_facpub/1035
Volume
26
