Tax evasion is not a gamble
Economics LettersPublished 1 January 1986
Jonathan Baldry
Citations159
SJR quartileQ2
SJR score0.76
SNIP0.98
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Abstract
A tax evasion experiment and an equivalent gambling experiment indicate that, contrary to the 'standard' model of evasion, tax evasion and gambling are quite different, although the standard model provides a good basis for analysis of evasion.
Keywords
Social SciencesEconomics, Econometrics and FinanceBusiness, Management and Accounting