Publication Date: January 2008
Publisher: Hoover Institution on War, Revolution, and Peace
Author(s): Gary S. Becker
Research Area: Banking and finance
Coverage: United States
Audits, punishments, and the other deterrence variables mentioned above still do not fully explain why there is so little tax evasion. Could it be that most people believe they have a duty, moral or otherwise, to report their taxable income honestly, more or less.
This essay appeared in the Becker-Posner Blog on November 25, 2007.