The tax gap is a phenomenon experienced by revenue collection agencies which describes the difference between the taxes due, as prescribed by legislation, and the actual taxes collected. The tax gap is mostly a result of taxpayer non-compliance, such as the failure to submit a tax return. Recent theories suggest that a taxpayer’s social structure is a significant determinant of a taxpayer’s attitude towards tax compliance. This study explores the proposal that social network analysis through decision support systems can facilitate the objective of revenue collection agencies to minimize the tax gap. The results suggest that an agency’s limited enforcement capacity can achieve a greater impact on tax compliance by focusing on non-compliant s...
Previous versions of the paper were presented at the Ottawa Workshop on Compliance and at Shadow2013...
Wealth concealment always involves covering up relationships between a taxpayer and his or her wealt...
A letter report issued by the Government Accountability Office with an abstract that begins "A taxpa...
The tax gap is a phenomenon experienced by revenue collection agencies which describes the differenc...
We relate tax evasion behavior to a substantial literature on social comparison in judgements. Taxpa...
The paper analyses the emergence of group-specific attitudes and beliefs about tax compliance when i...
The paper analyzes the emergence of group-specific attitudes and beliefs about tax com-pliance when ...
Purpose – The purpose of this article is to explore the role that different structures of socially e...
In 2005, over 8% of Norwegian shareholders transferred their shares to new (legal) tax shelters inte...
The paper analyses the emergence of group-specific attitudes and beliefs about tax compliance when i...
The paper analyses the emergence of group-specific attitudes and beliefs about tax compliance when i...
This chapter explores the optimal income tax audit strategies from a social planner’s perspective, w...
This study predicts tax avoidance by means of social network analytics. We extend previous literatur...
The paper analyses the emergence of group-specific attitudes and beliefs about tax compliance when i...
In this paper, we present an agent-based model in which taxpayers ‘live’ in a network and care about...
Previous versions of the paper were presented at the Ottawa Workshop on Compliance and at Shadow2013...
Wealth concealment always involves covering up relationships between a taxpayer and his or her wealt...
A letter report issued by the Government Accountability Office with an abstract that begins "A taxpa...
The tax gap is a phenomenon experienced by revenue collection agencies which describes the differenc...
We relate tax evasion behavior to a substantial literature on social comparison in judgements. Taxpa...
The paper analyses the emergence of group-specific attitudes and beliefs about tax compliance when i...
The paper analyzes the emergence of group-specific attitudes and beliefs about tax com-pliance when ...
Purpose – The purpose of this article is to explore the role that different structures of socially e...
In 2005, over 8% of Norwegian shareholders transferred their shares to new (legal) tax shelters inte...
The paper analyses the emergence of group-specific attitudes and beliefs about tax compliance when i...
The paper analyses the emergence of group-specific attitudes and beliefs about tax compliance when i...
This chapter explores the optimal income tax audit strategies from a social planner’s perspective, w...
This study predicts tax avoidance by means of social network analytics. We extend previous literatur...
The paper analyses the emergence of group-specific attitudes and beliefs about tax compliance when i...
In this paper, we present an agent-based model in which taxpayers ‘live’ in a network and care about...
Previous versions of the paper were presented at the Ottawa Workshop on Compliance and at Shadow2013...
Wealth concealment always involves covering up relationships between a taxpayer and his or her wealt...
A letter report issued by the Government Accountability Office with an abstract that begins "A taxpa...