... correlation-inverse Mills term estimat edin the …rst stage.18 TAX EVASION ACROSS INDUSTRIES: SOFT CREDIT EVIDENCE FROM GREECE NIKOLAOS ARTAVANIS ADAIR MORSE MARGARITA TSOUTSOURA Virginia ... terms of euros,the largest soft credit- implied tax evasion is for doctors, private tutors, engineers, lawyers,accountants, and …nancial service agents, all with tax evasion averages ranging form ... of tax evasion is that it is an upper income phenomenon.Although we cannot study the incidence of tax evasion by income level, since true income is thehidden object, we can look at tax evasion...