@article{oai:nagoya.repo.nii.ac.jp:00008999,
 author = {MORITA, Keisuke},
 issue = {4},
 journal = {経済科学},
 month = {Mar},
 note = {This paper analyzes the number of tax evaders by focusing on the individual's moral stigma which implies the feeling of guilt accompanying tax evasion.  When the income tax rate rises, we conclude that the number of tax evaders increases even if the amount of tax evasion per capita shrinks.},
 pages = {155--160},
 title = {Taxpayer, Tax Evader, and Income Taxation},
 volume = {52},
 year = {2005}
}