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Economics of Governance

Ausgabe 4/2021

Special Issue: Tax Evasion and Economic Inequality: New Insights and Policy

Inhalt (4 Artikel)

Editorial

Tax evasion and inequality: some theoretical and empirical insights

Amedeo Argentiero, Sandro Casal, Luigi Mittone, Azzurra Morreale

Original Paper

Tax evasion, technology, and inequality

James Alm

Original Paper

Tax compliance is not fundamentally influenced by incidental emotions: An experiment

Janina Enachescu, Ziga Puklavec, Jerome Olsen, Erich Kirchler

Original Paper

Exposure to tax dilemmas deteriorate individuals' self-declared tax morale

Emmanuelle Deglaire, Peter Daly, Fabrice Le Lec