Tax evasion and compliance; from the neo classical paradigm to behavioural economics, a review

201492 citationsReview

Authors

Titos E. Ritsatos · College of Mount Saint Vincent

Abstract

Purpose Tax evasion and tax compliance have been popular research subjects for several decades. This paper aims to present a comprehensive review of the literature explaining individual taxpayer's behaviour.

Topics & Keywords

Taxation and Compliance Studies Gender, Labor, and Family Dynamics Corporate Taxation and Avoidance

Publication Details

Published in: Journal of Accounting & Organizational Change

Volume 10, Issue 2, pp. 244-262

DOI: 10.1108/jaoc-07-2012-0059

Field-Weighted Citation Impact: 9.02

Command Palette

Tax evasion and compliance; from the neo classical paradigm to behavioural economics, a review

Authors

Abstract

Topics & Keywords

Publication Details