Recent years have seen increased research on the subject of tax evasion and tax avoidance. The policy concern with this subject has been stimulated in the 1980s by the premium place on lower tax rates, broader bases and horizontal equity in industrialized countries, and on revenue mobilization in developing countries. At a theoretical level, there is a new emphasis in the public finance literature on understanding decision making under conditions of uncertainty -- evasion, avoidance, amnesties, lotteries, and the like. In this paper, Professor Jorge Martinez attempts to extend this literature by modeling the tax evasion decision when taxpayers can choose among different forms of tax evasion. He concludes that the introduction of multiple modes of evasion into the standard theoretical model calls into question some of the most widely accepted conclusions of this work.