Tax compliance issues enjoy an unprecedented degree of public
attention today and are of great importance to governments and
policymaking. This research review provides an overview of some of
the most significant contributions to the economic analysis of tax
avoidance and evasion and also sheds light on broader questions of
social organization, behaviour, and compliance with the law. This
research review provides researchers and students with a guide to
the fundamental intellectual developments that have shaped the
economic understanding of tax avoidance and evasion, along with a
framework for placing these contributions in their intellectual
context.
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