Construct · 2 fields · 2 citations

Where does tax evasion collide?

One name. Different field. Different construct. One map.

● jingle · one word, two constructs Nearest construct by meaning·not indexed
tax evasion2 CONSTRUCTSTax evasion (Public)ALLINGHAM · PUBLIC ECONOMICSTax evasionBAME-ALDRED · INTERNATIONAL

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1972Tax evasion (Public)2013Tax evasion
2026

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Public economics

deliberately underreporting income to the tax authority, modeled as a gamble against the chance of audit and penalty.

In public economics, tax evasion refers to deliberately underreporting income to the tax authority, modeled as a gamble against the chance of audit and penalty. This meaning comes from Allingham (1972) in Journal of Public Economics.[1]

Unit
Recovery means
Measured by

International business

firm-level evasion of taxes reported by managers and predicted by national cultural values such as individualism, achievement, assertiveness and humane orientation.

In international business, tax evasion refers to firm-level evasion of taxes reported by managers and predicted by national cultural values such as individualism, achievement, assertiveness and humane orientation. This meaning comes from Bame-Aldred (2013) in Journal of Business Research.[2]

Unit
Recovery means
Measured by

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Nearby collisions

Allingham-Sandmo model1 fields · 1 citationsanchor · a standalone constructassertiveness1 fields · 1 citationsanchor · a standalone constructaudit1 fields · 2 citationsanchor · a standalone construct

References

  1. Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: a theoretical analysis. Journal of Public Economics, 1(3-4), 323-338. https://doi.org/10.1016/0047-2727(72)90010-2
  2. Bame-Aldred, C. W., Cullen, J. B., Martin, K. D., & Parboteeah, K. P. (2013). National culture and firm-level tax evasion. Journal of Business Research, 66(3), 390-396. https://doi.org/10.1016/j.jbusres.2011.08.020

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