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nforcements while higher tax rates lead to more evasion. Hence, (Borck, 2004) concludes that 'If the indirect effect through the tax rate and transfer dominates the direct effect, total evasion rises'. (Borck, 2004, p.735)

Culture, Society and psychological tax contract 文化、社会与心理契约

(Orviska & Hudson, 2002) inspect attitudes to tax evasion. Authors suggest that a large population condones tax evasion to benefit from someone else's tax evasion. Problem is highlighted to be prominent in young and men. (Orviska & Hudson, 2002) suggest avoidance from tax evasion due to consequences of being caught. A strong case in favor of civic duty and law abidance for causing deterrence from tax evasion has been made by authors. (Orviska & Hudson, 2002) view tax evasion causing unfair burden of tax on those who fairly pay taxes. Authors determine a positive relationship between tax rates and evasion based on review of past researches.

From review, (Orviska & Hudson, 2002) establish a stance that evasion drops with age but is more in males particularly married ones. Review of past literature by (Orviska & Hudson, 2002) also suggests that evasion varies on occupational basis e.g. stores and restaurants evade more than those in finance or agriculture. (Orviska & Hudson, 2002) discover from past evidence that penalties and audit probabilities have effect on evasion. (Orviska & Hudson, 2002) incorporate concepts like civic duty and law abidance in their analysis. Results of (Orviska & Hudson, 2002) suggest that evasion is lower in older people because they take evasion as either wrong or may be due to greater fear of being caught. While (Orviska & Hudson, 2002) also disclose evidence that sense of civic duty and law abidance affects attitudes of individuals to make them perceive tax evasion as either right or wrong. Further, authors posit that these perceptions can vary on basis of marital status.

(Anno, 2009) makes effort to present tax evasion in spectrum of tax morale that is further reliant on core attitudes of honesty and social stigma. However, author observes perceptions about size of tax evasion and policy maker's effectiveness as crucial factors. (Anno, 2009) declares to bring literature on tax morale together tries to develop a framework with tax morale fairness, moral rules and relationship between taxpayer & government as major factors. (Anno, 2009) revisits traditional view of tax compliance that tax evasion depends on costs, benefits and pursuit of material benefits. He goes further to inquire about tax morale and social stigma and concludes that perception of fair economic system actually matters. So, compliance with tax laws has been suggested to depend on effectiveness of government and rule of law. (Anno, 2009) further states that higher social stigma means more compliance and lower tax evasion.

(Tsakumis, Curatola, & M. Porcano, 2007) observe tax evasion as a global phenomenon and confirm its presence even when penalties and audits prevail. Authors pinpoint fact that culture can be important determinant to study tax compliance levels and thus scope of their research encompasses 50 countries. Framework of (Tsakumis, Curatola, & M. Porcano, 2007) characterizes a non-complaint country on basis of high uncertainity avoidance, low individualism, high power distance and low masculinity. This study helps explaining tax evasion