Tax Evasion and Heuristics: A Research Note

Michael W. Spicer; R. E. Hero

Tax Evasion and Heuristics: A Research Note

Michael W. Spicer
, R. E. Hero

Research output: Contribution to journal › Article › peer-review

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.

Original language	American English
Journal	Journal of Public Economics
Volume	26
State	Published - Jan 1 1985

Keywords

TAX auditing
TAX evasion

Disciplines

Public Administration
Urban Studies

Cite this

@article{61c4fcef4adb43cbacc89fb525daaa45,

title = "Tax Evasion and Heuristics: A Research Note",

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.",

keywords = "TAX auditing, TAX evasion",

author = "Spicer, \{Michael W.\} and Hero, \{R. E.\}",

year = "1985",

month = jan,

day = "1",

language = "American English",

volume = "26",

journal = "Journal of Public Economics",

}

TY - JOUR

T1 - Tax Evasion and Heuristics: A Research Note

AU - Spicer, Michael W.

AU - Hero, R. E.

PY - 1985/1/1

Y1 - 1985/1/1

N2 - 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.

AB - 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.

KW - TAX auditing

KW - TAX evasion

UR - https://engagedscholarship.csuohio.edu/urban_facpub/1035

M3 - Article

VL - 26

JO - Journal of Public Economics

JF - Journal of Public Economics

ER -

Tax Evasion and Heuristics: A Research Note

Abstract

Keywords

Disciplines

Other files and links

Cite this