Title

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.

Volume

26

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