-
1
-
-
14044252192
-
Income tax evasion: A theoretical analysis
-
November
-
Allingham, Michael G., and Agnar Sandmo. "Income Tax Evasion: A Theoretical Analysis." Journal of Public Economics 1 No. 3/4 (November, 1972): 323-38.
-
(1972)
Journal of Public Economics
, vol.1
, Issue.3-4
, pp. 323-338
-
-
Allingham, M.G.1
Sandmo, A.2
-
2
-
-
38248999782
-
A fairness approach to income tax evasion
-
October
-
Bordignon, Massimo. "A Fairness Approach to Income Tax Evasion." Journal of Public Economics 52 No. 3 (October, 1993): 345-62.
-
(1993)
Journal of Public Economics
, vol.52
, Issue.3
, pp. 345-362
-
-
Bordignon, M.1
-
3
-
-
38248999038
-
Taxation with representation: An analysis of the role of tax practitioners in tax compliance
-
September
-
Erard, Brian. "Taxation with Representation: An Analysis of the Role of Tax Practitioners in Tax Compliance." Journal of Public Economics 52 No. 2 (September, 1993): 163-97.
-
(1993)
Journal of Public Economics
, vol.52
, Issue.2
, pp. 163-197
-
-
Erard, B.1
-
4
-
-
0001798664
-
The role of moral sentiments and adult perceptions in tax compliance
-
Erard, Brian, and Jonathan S. Feinstein. "The Role of Moral Sentiments and Adult Perceptions in Tax Compliance." Public Finance Supplement 49 (1994): 70-89.
-
(1994)
Public Finance Supplement
, vol.49
, pp. 70-89
-
-
Erard, B.1
Feinstein, J.S.2
-
7
-
-
0004296209
-
-
New York: Macmillan Publishing Company
-
rd ed. New York: Macmillan Publishing Company, 1997.
-
(1997)
rd Ed.
-
-
Greene, W.H.1
-
8
-
-
0038952820
-
-
U.S. Department of the Treasury, Internal Revenue Service, Document 7292, January
-
Harris, Louis, and Associates. 1987 Taxpayer Opinion Survey. U.S. Department of the Treasury, Internal Revenue Service, Document 7292, January 1988.
-
(1988)
1987 Taxpayer Opinion Survey
-
-
Harris, L.1
-
9
-
-
0011476183
-
An ordered probit analysis of transaction stock prices
-
June
-
Hausman, Jerry A., Andrew W. Lo, and A. Craig MacKinlay. "An Ordered Probit Analysis of Transaction Stock Prices." Journal of Financial Economics 31 No. 3 (June, 1992): 319-79.
-
(1992)
Journal of Financial Economics
, vol.31
, Issue.3
, pp. 319-379
-
-
Hausman, J.A.1
Lo, A.W.2
MacKinlay, A.C.3
-
10
-
-
79958816448
-
Economic and political foundations of tax structure
-
September
-
Hettich, Walter, and Stanley L. Winer. "Economic and Political Foundations of Tax Structure." American Economic Review 78 No. 4 (September, 1988): 701-12.
-
(1988)
American Economic Review
, vol.78
, Issue.4
, pp. 701-712
-
-
Hettich, W.1
Winer, S.L.2
-
12
-
-
21844508207
-
On the estimation of polychoric correlations and their asymptotic covariance matrix
-
September
-
Jöreskog, Karl G. "On the Estimation of Polychoric Correlations and their Asymptotic Covariance Matrix." Psychometrika 59 No. 3 (September, 1994): 381-89.
-
(1994)
Psychometrika
, vol.59
, Issue.3
, pp. 381-389
-
-
Jöreskog, K.G.1
-
13
-
-
21844494804
-
A model of the optimal complexity of legal rules
-
April
-
Kaplow, Louis. "A Model of the Optimal Complexity of Legal Rules." Journal of Law, Economics, & Organization 11 No. 1 (April, 1995): 150-63.
-
(1995)
Journal of Law, Economics, & Organization
, vol.11
, Issue.1
, pp. 150-163
-
-
Kaplow, L.1
-
14
-
-
0003296398
-
How tax complexity and enforcement affect the equity and efficiency of the income tax
-
March
-
Kaplow, Louis. "How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax." National Tax Journal 49 No. 1 (March, 1996): 135-50.
-
(1996)
National Tax Journal
, vol.49
, Issue.1
, pp. 135-150
-
-
Kaplow, L.1
-
15
-
-
0032386809
-
Accuracy, complexity, and the income tax
-
April
-
Kaplow, Louis. "Accuracy, Complexity, and the Income Tax." Journal of Law, Economics, & Organization 14 No. 1 (April, 1998): 61-83.
-
(1998)
Journal of Law, Economics, & Organization
, vol.14
, Issue.1
, pp. 61-83
-
-
Kaplow, L.1
-
16
-
-
0006031934
-
Recursive systems containing qualitative endogenous variables; some further comments
-
by G. S. Maddala, England: Edward Elgar Publishing Limited, 1994
-
Lee, Lung-Fei, and G. S. Maddala. "Recursive Systems Containing Qualitative Endogenous Variables; Some Further Comments." In Econometric Methods and Applications, Volume II, by G. S. Maddala, 26-32. England: Edward Elgar Publishing Limited, 1994 [1979].
-
(1979)
Econometric Methods and Applications
, vol.2
, pp. 26-32
-
-
Lee, L.-F.1
Maddala, G.S.2
-
18
-
-
0001024580
-
Recursive models with qualitative endogenous variables
-
Fall
-
Maddala, G. S., and Lung-Fei Lee. "Recursive Models With Qualitative Endogenous Variables." Annals of Economic and Social Measurement 5 No. 4 (Fall, 1976): 525-45.
-
(1976)
Annals of Economic and Social Measurement
, vol.5
, Issue.4
, pp. 525-545
-
-
Maddala, G.S.1
Lee, L.-F.2
-
19
-
-
78650034933
-
Perceived risk and social control: Do sanctions really deter?
-
Paternoster, Raymond, Linda E. Saltzman, Gordon P. Waldo, and Theodore G. Chiricos. "Perceived Risk and Social Control: Do Sanctions Really Deter?" Law & Society Review 17 No. 3 (1983): 457-79.
-
(1983)
Law & Society Review
, vol.17
, Issue.3
, pp. 457-479
-
-
Paternoster, R.1
Saltzman, L.E.2
Waldo, G.P.3
Chiricos, T.G.4
-
21
-
-
0002702697
-
Perceptions of fairness in the crucible of tax policy
-
edited by Joel Slemrod, New York: Cambridge University Press
-
Sheffrin, Steven M. "Perceptions of Fairness in the Crucible of Tax Policy." In Tax Progressivity and Income Inequality, edited by Joel Slemrod, 309-34. New York: Cambridge University Press, 1994.
-
(1994)
Tax Progressivity and Income Inequality
, pp. 309-334
-
-
Sheffrin, S.M.1
-
22
-
-
0002797620
-
Can Brute deterrence backfire? Perceptions and attitudes in taxpayer compliance
-
edited by Joel Slemrod, Ann Arbor: University of Michigan Press
-
Sheffrin, Steven M., and Robert K. Triest. "Can Brute Deterrence Backfire? Perceptions and Attitudes in Taxpayer Compliance." In Why People Pay Taxes: Tax Compliance and Enforcement, edited by Joel Slemrod, 193-218. Ann Arbor: University of Michigan Press, 1992.
-
(1992)
Why People Pay Taxes: Tax Compliance and Enforcement
, pp. 193-218
-
-
Sheffrin, S.M.1
Triest, R.K.2
-
23
-
-
33750663039
-
The effect of tax simplification on individuals
-
Federal Reserve Bank Of Boston, Conference Series No. 29
-
Slemrod, Joel B. "The Effect of Tax Simplification on Individuals." In Economic Consequences of Tax Simplification, 64-91. Federal Reserve Bank Of Boston, Conference Series No. 29, 1986.
-
(1986)
Economic Consequences of Tax Simplification
, pp. 64-91
-
-
Slemrod, J.B.1
-
24
-
-
0040965845
-
Complexity, compliance costs, and tax evasion
-
edited by Jeffrey A. Roth and John T. Scholz, Philadelphia: University of Pennsylvania Press
-
Slemrod, Joel B. "Complexity, Compliance Costs, and Tax Evasion." In Taxpayer Compliance, Volume 2, edited by Jeffrey A. Roth and John T. Scholz, 156-81. Philadelphia: University of Pennsylvania Press, 1989a.
-
(1989)
Taxpayer Compliance
, vol.2
, pp. 156-181
-
-
Slemrod, J.B.1
-
25
-
-
0039187101
-
The return to tax simplification: An econometric analysis
-
January
-
Slemrod, Joel B. "The Return to Tax Simplification: An Econometric Analysis." Public Finance Quarterly 17 No. 1 (January, 1989b): 3-28.
-
(1989)
Public Finance Quarterly
, vol.17
, Issue.1
, pp. 3-28
-
-
Slemrod, J.B.1
-
26
-
-
0007701367
-
The simplification potential of alternatives to the income tax
-
February
-
Slemrod, Joel B. "The Simplification Potential of Alternatives to the Income Tax." Tax Notes 66 No. 9 (February, 1995): 1331-38.
-
(1995)
Tax Notes
, vol.66
, Issue.9
, pp. 1331-1338
-
-
Slemrod, J.B.1
-
27
-
-
0001242721
-
Taxpayer response to an increased probability of audit: Evidence from a controlled experiment in Minnesota
-
March
-
Slemrod, Joel B., Marsha Blumenthal, and Charles Christian. "Taxpayer Response to an Increased Probability of Audit: Evidence from a Controlled Experiment in Minnesota." Journal of Public Economics 79 No. 3 (March, 2001): 455-83.
-
(2001)
Journal of Public Economics
, vol.79
, Issue.3
, pp. 455-483
-
-
Slemrod, J.B.1
Blumenthal, M.2
Christian, C.3
-
28
-
-
0001284615
-
Reciprocity and fairness: Positive incentives for tax compliance
-
edited by Joel Slemrod, Ann Arbor: University of Michigan Press
-
Smith, Kent W. "Reciprocity and Fairness: Positive Incentives for Tax Compliance." In Why People Pay Taxes: Tax Compliance and Enforcement, edited by Joel Slemrod, 223-50. Ann Arbor: University of Michigan Press, 1992.
-
(1992)
Why People Pay Taxes: Tax Compliance and Enforcement
, pp. 223-250
-
-
Smith, K.W.1
-
29
-
-
84994986069
-
Encouraging tax compliance with positive incentives: A conceptual framework and research directions
-
January
-
Smith, Kent W., and Loretta J. Stalans. "Encouraging Tax Compliance With Positive Incentives: A Conceptual Framework and Research Directions." Law & Policy 13 No. 1 (January, 1991): 35-53.
-
(1991)
Law & Policy
, vol.13
, Issue.1
, pp. 35-53
-
-
Smith, K.W.1
Stalans, L.J.2
-
30
-
-
0000913125
-
Understanding tax evasion
-
Spicer, M. W., and S. B. Lundstedt. "Understanding Tax Evasion." Public Finance 31 No. 2 (1976): 295-305.
-
(1976)
Public Finance
, vol.31
, Issue.2
, pp. 295-305
-
-
Spicer, M.W.1
Lundstedt, S.B.2
-
34
-
-
0040371554
-
The complexity of tax structure in competitive political systems
-
May
-
Warskett, George, Stanley L. Winer, and Walter Hettich. "The Complexity of Tax Structure in Competitive Political Systems." International Tax and Public Finance 5 No. 2 (May, 1998): 123-51.
-
(1998)
International Tax and Public Finance
, vol.5
, Issue.2
, pp. 123-151
-
-
Warskett, G.1
Winer, S.L.2
Hettich, W.3
|