...Paul D. Mason; Steven Utke; Brian M. Williams ABSTRACT We examine how the relation between taxpayers and their government affects tax evasion. Specifically, we examine how perceived influence over government policymaking affects firms' decisions to evade tax. We argue that firms are less willing...

...William Douglas Brink; Richard A. White ABSTRACT This study examines whether sharing the potential tax savings and the risk of penalties associated with tax evasion with another individual affects a decision maker's willingness to evade taxes. This study also explores whether increasing...