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Volumn 81, Issue 1, 2001, Pages 73-81

Tax evasion and self-insurance

Author keywords

Concealment of income; H26; Self insurance; Tax avoidance; Tax evasion

Indexed keywords


EID: 0041366040     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0047-2727(00)00077-3     Document Type: Article
Times cited : (26)

References (16)
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  • 6
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  • 7
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    • Cremer, H.1    Gahvari, F.2
  • 9
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    • Ehrlich, I.1    Becker, G.2
  • 10
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    • An econometric analysis of income tax evasion
    • Feinstein J.S. An econometric analysis of income tax evasion. Rand Journal of Economics. 22:1991;14-35.
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    • Feinstein, J.S.1
  • 11
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    • Tax evasion in the presence of negative income tax rates
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    • Joulfaian, D.1    Rider, M.2
  • 13
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    • An economic perspective on tax evasion
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    • Skinner, J.1    Slemrod, J.2
  • 14
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    • The compliance cost of the U.S. individual income tax system
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    • (1984) National Tax Journal , vol.37 , pp. 461-474
    • Slemrod, J.1    Sorum, N.2
  • 15
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    • The general theory of tax avoidance
    • Stiglitz J. The general theory of tax avoidance. National Tax Journal. 38:1985;325-337.
    • (1985) National Tax Journal , vol.38 , pp. 325-337
    • Stiglitz, J.1
  • 16
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    • A note on income tax evasion: A theoretical analysis
    • Yitzhaki S. A note on income tax evasion: A theoretical analysis. Journal of Public Economics. 3:1974;201-202.
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    • Yitzhaki, S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.