New Developments in Economic Education
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New Developments in Economic Education

Edited by Franklin G. Mixon and Richard J. Cebula

This innovative book offers targeted strategies for effectively and efficiently teaching economics at both undergraduate and postgraduate levels. It provides professors and other teachers of economics various techniques to engage and retain the interest of students, and challenges them to apply both knowledge and methodological tools to a range of economic problems.
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Chapter 12: Teaching the economics of income tax evasion

Richard J. Cebula and Maggie Foley


The chapter seeks to facilitate the teaching and learning of income tax evasion behavior, which is tacitly illegal, by providing a balanced view of the factors that motivate a taxpayer either to comply with the Internal Revenue Code or engage in income tax evasion. The context is one of a cost-benefit analysis. Once the factors that contribute to the costs of tax evasion and those that contribute to the benefits of tax evasion are both identified and quantified, the rational taxpayer decides on which tax behavior on balance best serves her or his interest and acts accordingly.

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