抄録
Using surveys of the Czech Republic we measure how the percentage of tax evaders evolved from 1995 until 2006. We find that at first evasion rose, leveled off, and then fell along an inverse-U path, suggesting the existence of what we call an evasional Kuznets curve. Part of the curve can be explained by conventional tax evasion theories of personal gain and another part of the curve from variables inspired by the Downsian model of political participation. Using this curve we advocate that evasion rises as taxes increase, summed with a curve along which evasion falls as governments become less corrupt and people stop curtail that part of their evasion which acted as a form of political protest. Separating these two curves and estimating their parameters may shed a light on determinants of tax evasion during transition and help policy makers to choose an optimal approach. Yet most of the curve arises from forces still not understood, what we call the "dark matter" of tax evasion.
