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| Author: | Wolf, H. C. |
| Title: | Anti-Tax Revolutions |
| Journal: | Kyklos
1996 : VOL. 49:2, p. 119-126 |
| Index terms: | TAX EVASION TAX POLICY INDIVIDUAL BEHAVIOUR |
| Language: | eng |
| Abstract: | The paper extends the traditional individual tax evasion model to take account of the effect of the expected behavior of other tax payers on individual compliance decisions. The extension yields insights on two puzzles: 'anti-tax revelutions' characterized by a sudden increase in non- compliance despite unchanged fundamentals and cross- country differences in compliance despite similar tax and auditing systems. The extension also suggests the possibility of multiple compliance equilibria. If indeed present, policies aimed at changing tax payer expectations regarding societal compliance may be more cost effective in raising compliance than increasing audits and penalties. |
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