Steuerhinterziehung

Klaus Beckmann presents an economic theory of tax evasion, dealing with both the individual's decision to cheat on his or her taxes and the social consequences of, as well as policies against, tax evasion. In the first part of this book, he reviews the neo-classical theory of tax evasion, extending it by introducing communitarian preferences and elements of bounded rationality. The part comprises a systematic treatment of the social costs and benefits of evasion, including macroeconomic as well as public choice aspects. On the policy side, the author reviews, and provides a critique of, the existing literature on optimal auditing and discuss the relationship between optimal taxation and optimal auditing. A chapter on international tax competition and tax evasion concludes the book.