By using this website you allow us to place cookies on your computer. Please read our Privacy Policy for more details.
Publication Date: January 2008
Publisher: Hoover Institution on War, Revolution, and Peace
Author(s): Gary S. Becker
Research Area: Banking and finance
Keywords: Taxes
Type: Brief
Coverage: United States
Abstract:
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.