..., Lynne Sarikas, Ed Schnee, Christina Williams, and workshop participants at the 2011 and 2012 George Mason University Behavioral Tax Symposium, the 2012 105th Annual Conference on Taxation hosted by the National Tax Association, the 2013 American Accounting Association Annual Meeting, the 2015...

... interest behavioral tax Prior literature has demonstrated that two major components of a tax evasion decision are ethical and risk considerations ( Alm and Torgler 2011 ; Allingham and Sandmo 1972 ). Ethics research in domains outside of taxation has shown that when there is not a risk...