Header

UZH-Logo

Maintenance Infos

Tax evasion and equity: A theoretical analysis


Falkinger, Josef (1988). Tax evasion and equity: A theoretical analysis. Public Finance: Finances publiques, 43(3):388-395.

Abstract

This paper analyzes the behavior of an expected-utility maximizing tax evader who is aware of the fact that he gets some benefit in exchange for the taxes. Within this framework, the equity argument that the proportion by which a tax payer evades taxes decreases if the share in public expenditures that is for his benefit increases, cannot be confirmed unambiguously. There is, therefore, some theoretical support for the supposition that the equity argument is an ex post rationalization of otherwise motivated tax evasion.

Abstract

This paper analyzes the behavior of an expected-utility maximizing tax evader who is aware of the fact that he gets some benefit in exchange for the taxes. Within this framework, the equity argument that the proportion by which a tax payer evades taxes decreases if the share in public expenditures that is for his benefit increases, cannot be confirmed unambiguously. There is, therefore, some theoretical support for the supposition that the equity argument is an ex post rationalization of otherwise motivated tax evasion.

Statistics

Additional indexing

Item Type:Journal Article, not refereed, original work
Communities & Collections:03 Faculty of Economics > Department of Economics
Dewey Decimal Classification:330 Economics
Language:English
Date:1988
Deposited On:17 Oct 2013 14:29
Last Modified:07 Dec 2017 22:50
Publisher:International Institute of Public Finance University California
Related URLs:http://EconPapers.repec.org/RePEc:pfi:pubfin:v:43:y:1988:i:3:p:388-95

Download

Full text not available from this repository.