Income Class and Tax Evasion

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Some preceding works have shown that the extent of tax compliance differs with income class, and that tax compliance is lower in the higher-income class. In this paper, expanding Gordon（1989）, we show a possibility that such a difference in tax compliance among income classes is related to the moral emotion toward tax evasion. In particular, tax compliance can be lower in the higherincome class when the guilt feeling toward tax evasion depends on the proportion of concealed income.

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Details 詳細情報について

  • CRID
    1390860078757742336
  • DOI
    10.60258/jaae.7.0_12
  • ISSN
    27589161
    18829562
  • Text Lang
    en
  • Article Type
    journal article
  • Data Source
    • JaLC
    • KAKEN
  • Abstract License Flag
    Allowed

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