A Political Economy of Tax Evasion: Theory and Evidence

• In Event: Taxation and Institutions

Brief Overview

We build a theory that puts the tax evasion problem on its head, by studying the strategies available to a tax evader to get away with evading taxes. We then provide evidence with a panel dataset of 37 countries between 1992 to 2016.

Author

• Arduino Tomasi, London School of Economics and Political Science