@article{oai:nagoya.repo.nii.ac.jp:00011303,
 author = {加藤, 秀弥 and Kato, Hideya},
 issue = {4},
 journal = {経済科学},
 month = {Mar},
 note = {This paper reviews theoretical studies of tax evasion. This review is mainly organized by topics such as tax evasion behavior of taxpayers, interaction between taxpayers and tax authority(government), and the effects of tax evasion on economic growth. After discussing a basic model of Allingham and Sandmo(1972), we introduce how this theoretical model has been extended in various directions. Lastly, we also shed light on the future challenges of the theoretical studies of tax evasion.},
 pages = {225--237},
 title = {脱税の理論的研究},
 volume = {57},
 year = {2010}
}