The Theory of Tax Evasion: A Retrospective View

By A. Sandmo. National tax journal, 2005

642 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/4a7f8d1120de63844c873f1701143e71929c2cb2

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Citations in the corpus

Entrepreneurship and Liquidity Constraints: Evidence from Sweden (2008, neutral): “18 For a recent survey of tax evasion theory, see Sandmo (2005). 19 According to OECD data for 2002, Sweden had the highest tax-to-GDP ratio among OECD countries, while the United States had the third lowest.”
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies (2012, background): “1 See Cowell (1990), Andreoni et al. (1998), Slemrod and Yitzhaki (2002), Sandmo (2005) , Slemrod (2007), and Torgler (2007) for comprehensive surveys and assessments of the evasion literature.”
Tax evasion and self-employment in a high-tax country: evidence from Sweden (2009, background): “See also Sandmo (2005) for a survey of the theory of tax evasion.”
APPLICATIONS OF BEHAVIOURAL ECONOMICS TO TAX EVASION (2012, background): “Detailed developments can be found in Myles (1995), Pyle (1991) and Sandmo (2005).”
Measuring the shadow economy using company managers (2015, neutral): “(1998), Sandmo (2005) and Slemrod (2007).”
Should We Trust in Values? Explaining Public Support for Pro-Environmental Taxes (2013, background): “Sandmo, A.”
The relation between national cultural dimensions and tax evasion (2007, background): “3 As noted by Sandmo (2005), tax evasion is a violation of tax law whereby the taxpayer refrains from reporting income which is, in principle, taxable.”
Social norms and conditional cooperative taxpayers (2010, background): “2 As expressed by Agnar Sandmo (2005, p.649), “ people refrain from tax evasion [...] not only from their estimates of the expected penalty, but for reasons that have to do with social and morale considerations.’”
Unwilling or unable to cheat? evidence from a randomized tax audit experiment in Denmark (2010, methodology): “8 We assume that the 7A number of previous studies have considered an endogenous audit probability, including the original paper by Allingham and Sandmo (1972), Yitzhaki (1987), and the recent surveys by Slemrod and Yitzhaki (2002), and Sandmo (2005).”
Corruption and firm tax evasion (2016, methodology): “…employ both instrumental variables methods and propensity score matching 2 See Cowell (1990), Andreoni, Erard, and Feinstein (1998), Slemrod and Yitzhaki (2002), Sandmo (2005, 2012), Slemrod (2007), Torgler (2007), and Alm (2012) for comprehensive surveys and assessments of the evasion literature.”
Tax knowledge and tax compliance determinants in self assessment system in Malaysia (2010, background): “However, researchers in tax compliance did not take this variable into consideration (for example Mohani, 2001; Loo, 2006; Loo and Ho, 2005: Andreoni et. al.,1998; Sandmo, 2005; Manaf, Hasseldine and Rodges, 2005).”
Tax Compliance and Enforcement in the Pampas: Evidence from a Field Experiment (2013, background): “In the case of taxation, and the fight against tax evasion, this policy alternative minimizes administrative costs, a feature (as indicated by Sandmo, 2005) usually ignored by the literature.”
TESTING ENFORCEMENT STRATEGIES IN THE FIELD: THREAT, MORAL APPEAL AND SOCIAL INFORMATION (2013, background): “While several studies provide evidence on deterrence,1 it is argued that compliance is not only shaped by formal law enforcement, but also by informal institutions, like social norms (see, e.g., Sandmo 2005).”