Tax Evasion and Heuristics: A Research Note
Journal of Public Economics
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.
Spicer, Michael W. and Hero, R. E., "Tax Evasion and Heuristics: A Research Note " (1985). Urban Publications. 0 1 2 3 1035.