How seriously do taxpayers regard tax evasion? A survey of opinion in England

Author:Simon James, Robert W. McGee, Serkan Benk, Tamer Budak
Position:University of Exeter, Penryn, Cornwall, UK
Pages:563-575
SUMMARY

Purpose Numerous studies have been done on various aspects of tax evasion in recent years. Some studies focus on compliance, while others examine more esoteric topics, such as optimum tax evasion. A third group of studies discusses theoretical issues, such as when tax evasion can be justified on moral grounds. A few studies have addressed the relative seriousness of tax evasion compared to other infractions. The purpose of this paper is in the latter category. Design/methodology/approach Wave 6 of the World Values Surveys (2010-2014) asked hundreds of questions to participants in 57 countries. One of those... (see full summary)


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