GAME THEORY AND THE RATIONAL TAX EVADER

He may at first nudge think that government and "Machiavellians Man" (i.e., the taxpayer who pays or evades taxes strictly on the grounds of minimizing his costs regardless of any moral compunctions)1 are involved in a zerosum game. If one gains the other loses and vice versa, that is, the government takes money from the taxpayer; if he pays, he-loses a certain something; if he evades, the taxpayer gains a certain something or loses an uncertain something else depending on how often he is caught.