There seem to be no adverse effects of tax evasion other than loss of income. And it seems to cost more in terms of reducing tax to end tax evasion. I think I’d rather keep my taxes just below the point where they cause brain drain and the black market.
I think its accurate though - you should always have a tax evasion occuring whenever there are taxes. I think maybe there should be a tax fraud policy that would reduce the size of the lost income and make socialists/poor happy but anger middle income and wealthy?