| Abstract: | Scholarly communication across disciplines is much harder than within disciplines. This article highlights the pervasive phenomenon of tax evasion and discusses the different theoretical models and research approaches that have been used to study the problem in the last two decades. Much of this research has been conducted in the U.S. Policy approaches suggested by this research may therefore have limited applicability in other countries. With theoretical models from a variety of disciplines available to use, and many unanswered questions remaining, international comparisons and multi-method approaches should be useful to the many policymakers and academic researchers interested in understanding the puzzle of tax compliance. This revised version was published online in July 2006 with corrections to the Cover Date. |
