Date of Award
2013
Document Type
Thesis
Degree Name
Bachelors
Department
Humanities
First Advisor
Miles, Stephen
Keywords
Anthro-phenomonology, Dasein-Analysis, Cash-Money Millionaire
Area of Concentration
General Studies
Abstract
The economic model of tax evasion applies the economic theory of crime to ask how much income a taxpayer should conceal from the tax collection agency. Undetected underreporting allows taxpayers to keep a higher proportion of income, but detection results in fines. Despite economic incentive to evade, the tax system works and a majority of taxpayers accurately pay income taxes. What forces encourage compliance here, and discourage taxpayers from taking advantage of a profitable gamble? The economic model of tax evasion is presented, as is the economic literature on the subject. A theoretical analysis of this allows conclusions to be drawn about strengths of the tax collection system.
Recommended Citation
Arrigo, Joey, "UNDERREPORTING AND THE INCOME TAX SYSTEM" (2013). Theses & ETDs. 4716.
https://digitalcommons.ncf.edu/theses_etds/4716