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Income tax evasion: theoretical modeling and empirical evidence

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dc.contributor.authorGahramanov, Emin F., author
dc.contributor.authorFan, Chueh-Mei, advisor
dc.date.accessioned2024-03-13T19:53:47Z
dc.date.available2024-03-13T19:53:47Z
dc.date.issued2007
dc.description.abstractIncome tax evasion is a very important problem faced by most of the countries around the world. The phenomenon interferes with economic efficiency, socially desirable income distribution, long-run economic growth, and might even negatively affect the price stability. The intent of this study is to contribute to the economic theory of income tax evasion by demonstrating the ways to resolve the paradoxical relationship between the tax rate and compliance and to conduct various cross-model and cross-country comparisons, relying both on the theoretical and applied analysis. The study considers the intergenerational welfare implications of the recent dramatic decline in the income tax audit rate in the United States, which has been a source of big concern for many politicians, economists, and general public. It has been demonstrated that the wide-spread evasion can worsen the welfare of the generation working during the fall in the audit rate. Other issues, such as tax compliance costs and revenue-maximizing taxation have also been analyzed.
dc.format.mediumborn digital
dc.format.mediumdoctoral dissertations
dc.identifierETDF_Gahramanov_2007_3279513.pdf
dc.identifier.urihttps://hdl.handle.net/10217/237744
dc.languageEnglish
dc.language.isoeng
dc.publisherColorado State University. Libraries
dc.relation.ispartof2000-2019
dc.rightsCopyright and other restrictions may apply. User is responsible for compliance with all applicable laws. For information about copyright law, please see https://libguides.colostate.edu/copyright.
dc.rights.licensePer the terms of a contractual agreement, all use of this item is limited to the non-commercial use of Colorado State University and its authorized users.
dc.subjectincome tax
dc.subjectoverlapping generation
dc.subjecttax evasion
dc.subjectoptimization
dc.subjectstudies
dc.subjectmodels
dc.subjectfines and penalties
dc.subjectexpenditures
dc.subjectdynamic programming
dc.subjectleisure
dc.subjectdishonesty
dc.subjectdecision making
dc.subjectcopyright
dc.subjectcheating
dc.titleIncome tax evasion: theoretical modeling and empirical evidence
dc.typeText
dcterms.rights.dplaThis Item is protected by copyright and/or related rights (https://rightsstatements.org/vocab/InC/1.0/). You are free to use this Item in any way that is permitted by the copyright and related rights legislation that applies to your use. For other uses you need to obtain permission from the rights-holder(s).
thesis.degree.disciplineEconomics
thesis.degree.grantorColorado State University
thesis.degree.levelDoctoral
thesis.degree.nameDoctor of Philosophy (Ph.D.)

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