抄録
Some preceding works have shown that the extent of tax compliance differs with income class, and that tax compliance is lower in the higher-income class. In this paper, expanding Gordon（1989）, we show a possibility that such a difference in tax compliance among income classes is related to the moral emotion toward tax evasion. In particular, tax compliance can be lower in the higherincome class when the guilt feeling toward tax evasion depends on the proportion of concealed income.
