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1、TheTheoryofTaxEvasion:ARetrospectiveViewTheTheoryofTaxEvasion:ARetrospectiveViewAbstract-Thepapergivesanoverviewofsomemainthemesinthetheoryoftaxevasion,startingfromAllinghamandSandmo(1972).Itreviewsthecomparativestaticsoftheoriginalmodelofindividualbehaviorwherethetaxevasiondecisionisanalogoustop
2、ortfoliochoice,anditsextensionstoincorporatesociallyconsciousbehavior,participationintheblacklabormarketandtaxevasionbyfirms.Italsodiscussestheanalysisoftaxincidenceandtheproblemsinvolvedinmovingfromindividualtoaggregateanalysis.Finally,itreviewstheissuesthatariseinformulatingmodelsofoptimaltaxati
3、oninthepresenceoftaxevasion.INTRODUCTIONfsomeoneweretowriteafullhistoryoftaxation,includingIbothpractitionersexperienceandthethinkingoftheo-rists,itisprobablyagoodguessthattaxevasionwouldbepartofthepicturefromtheverystart.Theformaleconomictheoryoftaxevasion,ontheotherhand,isofconsiderablymorerece
4、ntoriginandstartedtodeveloponlyalittleover30yearsago.Tothebestofmyknowledge,itsbeginningcanbedatedto19721withthepublicationofthearticleIncomeTaxEvasion:ATheoreticalAnalysisbyMichaelAllinghamandmyself(AllinghamandSandmo,1972).2Itwasfollowedbyalargenumberofcontributionstotheliteraturewhichextendedt
5、heoriginalmodelinanumberofdirections.Thepresentpaper,althoughnotattemptingacompletesurveyoftheliterature,reviewsthemainproblemsanddevelop-mentsinthetheoreticalliteratureontaxevasionandrelatesittootherissuesthathavetraditionallybeencentralintheAgnarSandmotheoryofpublicfinance.Departmentof1Thepaperb
6、ySrinivasan(1973),whichwaswrittenataboutthesametime,Economics,Norwegianassumesthatthetaxpayerisriskneutral,maximizingexpectedaftertaxSchoolofEconomicsincome,whichisaspecialcaseoftheASanalysis.Ontheotherhand,heandBusinessallowsboththeregularandthepenaltytaxschedulestobeprogressive,Administration,w
7、hichismoregeneralthantheASformulation.2Theworkonthepaperstartedinthesummerof1971,whenthetwoofusN–5045Bergen,metinBergenforanextended(fourweek!)summerworkshop,organizedNorwaybytheInternationalEconomicAssociation.Thepurp
