Tax evasion research: A critical appraisal and theoretical model

Abstract

If social science is to contribute to an understanding of tax evasion behavior, it must develop accurate measures of evasion at the individual level, identify the variables associated with evasion, and construct compelling explanatory models. Toward this end, past research on tax evasion and noncompliance is reviewed with an emphasis on distinguishing between those variables that instigate the behavior and those that act as constraints against its occurence. The conclusions of this review suggest the potential value of a social psychological model of tax evasion behavior that specifies a set of situationally defined instigations and constraints and their logically analogous counterpart within the individual.