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Tax evasion and inequity |
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| Authors: | F.A. Cowell |
| Abstract: | A number of concepts of inequity are examined in a model that incorporates tax-enforcement parameters, personal resources, personal attributes, and perceived inequity. The rôle of risk aversion and its interaction with attitudes toward inequity, interaction with other tax evaders, and the means that each person has of influencing inequity are considered as determinants of individual tax-compliance decisions. |
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