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TAX AVOIDANCE, EVASION, AND ADMINISTRATION*

Chapter 22 TAX AVOIDANCE, EVASION, AND ADMINISTRATION* JOEL SLEMRODThe University of MichiganSHLOMO YITZHAKIThe Hebrew University of JerusalemContentsAbstract 1425 Keywords 14251. Introduction Why avoidance, evasion and administration are central, not peripheral, concepts inpublic finance The evolution of tax structures Evasion, avoidance, and real substitution response General framework 14292. Theoretical models of evasion The Allingham-Sandmo-Yitzhaki model Jointness with labor supply Other uncertainty General equilibrium considerations 14353.

(1990, p. 179) goes so far as to say that, in developing countries, "tax administration is tax policy"3. Bird (1983), Mansfield (1988), and Tanzi and Pellechio (1997) are useful summaries of the practical problems of the interaction of tax policy and tax administration in this context,

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