000			01474nab a2200229 c 4500
999			_c151574 _d151574
003			ES-MaIEF
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007			ta
008			251119t2025 xxu||||| |||| 00| 0eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_923506 _aKeen, Michael James
245	0	0	_aUndeterred _bJoel Slemrod and the evolution of tax evasion research _c Marsha Blumenthal, Naomi Feldman, Max Risch, and Daniel Reck
520			_aThis article reviews the last few decades of research on tax evasion, focusing on the contributions of Joel Slemrod. Slemrod’s work greatly expanded the economists’ toolkit for studying tax evasion, including the implementation of field experiments in collaboration with tax authorities, forensic approaches to detecting the traces of tax evasion in observational data, and the use of administrative data to evaluate enforcement policies. Employing these empirical tools deepened our theoretical understanding of tax evasion beyond simple deterrence theory, incorporating more realistic information structures, behavioral and social motivations, and administrative frictions.
650		4	_945098 _aINVESTIGACION
650		4	_944029 _aEVASION FISCAL
650		4	_947615 _aLEGISLACION
650		4	_942888 _aESTADOS UNIDOS
700			_96198 _aBlumenthal, Marsha
700			_941518 _aSlemrod, Joel B.
773	0		_9174486 _oOP 233/2025/3 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v.78, n.3, September 2025, p. 729-750
942			_cART