Norms, Enforcement, and Tax Evasion
研究个人与社会动机在逃税中的作用，构建动态模型分析规范与执法的互动，并利用1990年英国人头税改革导致的广泛逃税现象验证模型预测。
Abstract This paper studies individual and social motives in tax evasion. We build a simple dynamic model that incorporates these motives and their interaction. The social motives underpin the role of norms and are the source of the dynamics that we study. Our empirical analysis exploits the adoption in 1990 of a poll tax to fund local government in the United Kingdom, which led to widespread evasion. The evidence is consistent with the model's main predictions on the dynamics of evasion.