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In the simple Allingham-Sandmo portfolio model of tax evasion an expected utility maximizer will cheat more than what is estimated in empirical studies. Two main types of explanation have been suggested as solutions to this puzzle: (1) Tax payers act
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::e545162feea9a01bf44a37877c3219b6
http://www.cesifo-group.de/DocDL/cesifo1_wp3213.pdf
http://www.cesifo-group.de/DocDL/cesifo1_wp3213.pdf
