Understanding Tax Evasion: Knowns, Unknowns, and A Way Forward

In this paper, I examine what we have learned about tax evasion, or what might be termed the “knowns” that summarize our increased understanding of tax evasion. I also examine the many “unknowns” that remain unanswered as well as the many unknowns that have newly arisen as technologies have changed. I finish with suggestions about how these unknowns might be examined in a new research agenda that builds upon what we have learned but utilizes new tools that are emerging as our understanding expands.