-
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
-
-
0001537602
-
Tax compliance
-
June
-
Andreoni, James, Brian Erard, and Jonathan Feinstein. "Tax Compliance." Journal of Economic Literature 36 No. 2 (June, 1998): 818-60.
-
(1998)
Journal of Economic Literature
, vol.36
, Issue.2
, pp. 818-860
-
-
Andreoni, J.1
Erard, B.2
Feinstein, J.3
-
5
-
-
26844514490
-
Tax evasion and labor supply
-
Baldry, Jonathan C. "Tax Evasion and Labor Supply." Economics Letters 3 No. 1 (1979): 53-6.
-
(1979)
Economics Letters
, vol.3
, Issue.1
, pp. 53-56
-
-
Baldry, J.C.1
-
7
-
-
0000787258
-
Crime and punishment: An economic approach
-
March-April
-
Becker, Gary S. "Crime and Punishment: An Economic Approach." Journal of Political Economy 76 No. 2 (March-April, 1968): 169-217.
-
(1968)
Journal of Political Economy
, vol.76
, Issue.2
, pp. 169-217
-
-
Becker, G.S.1
-
8
-
-
0031616579
-
Tax evasion and orders of risk aversion
-
January
-
Bernasconi, Michele. "Tax Evasion and Orders of Risk Aversion." Journal of Public Economics 67 No. 1 (January, 1998): 123-34.
-
(1998)
Journal of Public Economics
, vol.67
, Issue.1
, pp. 123-134
-
-
Bernasconi, M.1
-
9
-
-
21244478389
-
The optimality of punishing only the innocent: The case of tax evasion
-
December
-
Boadway, Robin, and Motohiro Sato. "The Optimality of Punishing Only the Innocent: The Case of Tax Evasion." International Tax and Public Finance 7 No. 6 (December, 2000): 641-64.
-
(2000)
International Tax and Public Finance
, vol.7
, Issue.6
, pp. 641-664
-
-
Boadway, R.1
Sato, M.2
-
10
-
-
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
-
11
-
-
0001004079
-
A general characterization of optimal income tax enforcement
-
January
-
Chander, Parkash, and Louis L. Wilde. "A General Characterization of Optimal Income Tax Enforcement." Review of Economic Studies 65 No. 1 (January, 1998): 165-83.
-
(1998)
Review of Economic Studies
, vol.65
, Issue.1
, pp. 165-183
-
-
Chander, P.1
Wilde, L.L.2
-
13
-
-
18844428965
-
Two comments on tax evasion
-
June
-
Christiansen, Vidar. "Two Comments on Tax Evasion." Journal of Public Economics 13 No. 3 (June, 1980): 389-401.
-
(1980)
Journal of Public Economics
, vol.13
, Issue.3
, pp. 389-401
-
-
Christiansen, V.1
-
14
-
-
0001741880
-
Tax evasion and tax rates: An analysis of individual returns
-
August
-
Clotfelter, Charles T. "Tax Evasion and Tax Rates: An Analysis of Individual Returns." Review of Economics and Statistics 65 No. 3 (August, 1983): 363-73.
-
(1983)
Review of Economics and Statistics
, vol.65
, Issue.3
, pp. 363-373
-
-
Clotfelter, C.T.1
-
16
-
-
36348952412
-
-
London School of Economics. Mimeo
-
Cowell, Frank A. "Sticks and Carrots." London School of Economics. Mimeo, 2002.
-
(2002)
Sticks and Carrots
-
-
Cowell, F.A.1
-
17
-
-
38249007689
-
Tax evasion and optimal commodity taxation
-
February
-
Cremer, Helmuth, and Firouz Gahvari. "Tax Evasion and Optimal Commodity Taxation." Journal of Public Economics 50 No. 2 (February, 1993): 261-75.
-
(1993)
Journal of Public Economics
, vol.50
, Issue.2
, pp. 261-275
-
-
Cremer, H.1
Gahvari, F.2
-
18
-
-
21344489950
-
Tax evasion, concealment and the optimal linear income tax
-
Cremer, Helmuth, and Firouz Gahvari. "Tax Evasion, Concealment and the Optimal Linear Income Tax." Scandinavian Journal of Economics 96 No. 2 (1994): 219-39.
-
(1994)
Scandinavian Journal of Economics
, vol.96
, Issue.2
, pp. 219-239
-
-
Cremer, H.1
Gahvari, F.2
-
20
-
-
2942591353
-
Deterrence and morale in taxation: An empirical analysis
-
Munich: CESifo
-
Frey, Bruno, and Lars P. Feld. "Deterrence and Morale in Taxation: An Empirical Analysis." Working Paper No. 760. Munich: CESifo, 2002.
-
(2002)
Working Paper No. 760
, vol.760
-
-
Frey, B.1
Feld, L.P.2
-
21
-
-
0001073526
-
Individual morality and reputation costs as deterrence to tax evasion
-
April
-
Gordon, James, P. F. "Individual Morality and Reputation Costs as Deterrence to Tax Evasion." European Economic Review 33 No. 4 (April, 1989): 797-805.
-
(1989)
European Economic Review
, vol.33
, Issue.4
, pp. 797-805
-
-
Gordon, J.P.F.1
-
22
-
-
38249022193
-
Income tax evasion: An intersectoral analysis
-
March
-
Kesselman, Jonathan R. "Income Tax Evasion: An Intersectoral Analysis." Journal of Public Economics 38 No. 2 (March, 1989): 137-82.
-
(1989)
Journal of Public Economics
, vol.38
, Issue.2
, pp. 137-182
-
-
Kesselman, J.R.1
-
23
-
-
77954154016
-
Does tax evasion affect unemployment and educational choice?
-
Institute for Labor Market Policy Evaluation. Uppsala: Uppsala University
-
Kolm, Ann-Sofie, and Birthe Larsen. "Does Tax Evasion Affect Unemployment and Educational Choice?" Institute for Labor Market Policy Evaluation. Working Paper No. 4. Uppsala: Uppsala University, 2004.
-
(2004)
Working Paper No. 4
, vol.4
-
-
Kolm, A.-S.1
Larsen, B.2
-
24
-
-
33947247320
-
A note on optimum tax evasion
-
July
-
Kolm, Serge-Christophe. "A Note on Optimum Tax Evasion." Journal of Public Economics 2 No. 3 (July, 1973): 265-70.
-
(1973)
Journal of Public Economics
, vol.2
, Issue.3
, pp. 265-270
-
-
Kolm, S.-C.1
-
26
-
-
0000362886
-
On indirect tax evasion
-
November
-
Marrelli, Massimo. "On Indirect Tax Evasion." Journal of Public Economics 25 No. 1/2 (November, 1984): 181-96.
-
(1984)
Journal of Public Economics
, vol.25
, Issue.1-2
, pp. 181-196
-
-
Marrelli, M.1
-
27
-
-
38249029375
-
Tax evasion and strategic behavior of the firms
-
October
-
Marrelli, Massimo, and Riccardo Martina. "Tax Evasion and Strategic Behavior of the Firms." Journal of Public Economics 37 No. 1 (October, 1988): 55-69.
-
(1988)
Journal of Public Economics
, vol.37
, Issue.1
, pp. 55-69
-
-
Marrelli, M.1
Martina, R.2
-
28
-
-
33645313689
-
Toward an agenda for behavioral public finance
-
Los Angeles: University of Southern California Law School
-
McCaffery, Edward J., and Joel Slemrod. "Toward an Agenda for Behavioral Public Finance." CLEO Research Paper Series. Los Angeles: University of Southern California Law School, 2004.
-
(2004)
CLEO Research Paper Series
-
-
McCaffery, E.J.1
Slemrod, J.2
-
29
-
-
40749147831
-
An exploration in the theory of optimum income taxation
-
April
-
Mirrlees, James A. "An Exploration in the Theory of Optimum Income Taxation." Review of Economic Studies 38 No. 2 (April, 1971): 175-208.
-
(1971)
Review of Economic Studies
, vol.38
, Issue.2
, pp. 175-208
-
-
Mirrlees, J.A.1
-
30
-
-
0001785369
-
A note on income tax evasion, labor supply, and nonlinear tax schedules
-
August
-
Pencavel, John H. "A Note on Income Tax Evasion, Labor Supply, and Nonlinear Tax Schedules." Journal of Public Economics 12 No. 1 (August, 1979): 115-24.
-
(1979)
Journal of Public Economics
, vol.12
, Issue.1
, pp. 115-124
-
-
Pencavel, J.H.1
-
31
-
-
33645281866
-
Redistributional aspects of tax evasion
-
Persson, Mats, and Pehr Wissén. "Redistributional Aspects of Tax Evasion." Scandinavian Journal of Economics 86 No. 2 (1984): 131-49.
-
(1984)
Scandinavian Journal of Economics
, vol.86
, Issue.2
, pp. 131-149
-
-
Persson, M.1
Wissén, P.2
-
32
-
-
0005153395
-
Tax evasion and occupational choice
-
June
-
Pestieau, Pierre, and Uri M. Possen. "Tax Evasion and Occupational Choice." Journal of Public Economics 45 No. 1 (June, 1991): 107-25.
-
(1991)
Journal of Public Economics
, vol.45
, Issue.1
, pp. 107-125
-
-
Pestieau, P.1
Possen, U.M.2
-
33
-
-
0002250585
-
Income tax compliance in a principalAgent framework
-
February
-
Reinganum, Jennifer F., and Louis L. Wilde. "Income Tax Compliance in a PrincipalAgent Framework." Journal of Public Economics 26 No. 1 (February, 1985): 1-18.
-
(1985)
Journal of Public Economics
, vol.26
, Issue.1
, pp. 1-18
-
-
Reinganum, J.F.1
Wilde, L.L.2
-
34
-
-
0001302629
-
Equilibrium verification and reporting policies in a model of tax compliance
-
October
-
Reinganum, Jennifer F., and Louis L. Wilde. "Equilibrium Verification and Reporting Policies in a Model of Tax Compliance." International Economic Review 27 No. 3 (October, 1986): 739-60.
-
(1986)
International Economic Review
, vol.27
, Issue.3
, pp. 739-760
-
-
Reinganum, J.F.1
Wilde, L.L.2
-
35
-
-
0001413807
-
Income tax evasion, labor supply, and the equity-efficiency tradeoff
-
December
-
Sandmo, Agnar. "Income Tax Evasion, Labor Supply, and the Equity-Efficiency Tradeoff." Journal of Public Economics 16 No. 3 (December, 1981): 265-88.
-
(1981)
Journal of Public Economics
, vol.16
, Issue.3
, pp. 265-288
-
-
Sandmo, A.1
-
36
-
-
0036749146
-
Efficient environmental policy with imperfect compliance
-
September
-
Sandmo, Agnar. "Efficient Environmental Policy with Imperfect Compliance." Environmental and Resource Economics 23 No. 1 (September, 2002): 85-103.
-
(2002)
Environmental and Resource Economics
, vol.23
, Issue.1
, pp. 85-103
-
-
Sandmo, A.1
-
38
-
-
0041939196
-
Shadow economies: Size, causes, and consequences
-
March
-
Schneider, Friedrich, and Dominik H. Enste. "Shadow Economies: Size, Causes, and Consequences." Journal of Economic Literature 38 No. 1 (March, 2000): 77-114.
-
(2000)
Journal of Economic Literature
, vol.38
, Issue.1
, pp. 77-114
-
-
Schneider, F.1
Enste, D.H.2
-
39
-
-
20344383333
-
Shadow economies around the world: What do we know?
-
Munich: CESifo
-
Schneider, Friedrich, and Robert Klinglmair, "Shadow Economies Around the World: What Do We Know?" Working Paper No. 1167. Munich: CESifo, 2004.
-
(2004)
Working Paper No. 1167
, vol.1167
-
-
Schneider, F.1
Klinglmair, R.2
-
40
-
-
0031231871
-
Pareto efficient income taxation under costly monitoring
-
September
-
Schroyen, Fred. "Pareto Efficient Income Taxation Under Costly Monitoring." Journal of Public Economics 65 No. 3 (September, 1997): 343-66.
-
(1997)
Journal of Public Economics
, vol.65
, Issue.3
, pp. 343-366
-
-
Schroyen, F.1
-
41
-
-
0347167844
-
How costly is a large, redistributive public sector?
-
Spring
-
Slemrod, Joel. "How Costly Is a Large, Redistributive Public Sector?" Swedish Economic Policy Review 5 No. 1 (Spring, 1998): 87-105.
-
(1998)
Swedish Economic Policy Review
, vol.5
, Issue.1
, pp. 87-105
-
-
Slemrod, J.1
-
42
-
-
67649378842
-
Tax avoidance, evasion and administration
-
edited by Alan J. Auerbach and Martin Feldstein. Amsterdam: Elsevier Science
-
Slemrod, Joel, and Shlomo Yitzhaki. "Tax Avoidance, Evasion and Administration." In Handbook of Public Economics, Volume 3, edited by Alan J. Auerbach and Martin Feldstein, 1423-70. Amsterdam: Elsevier Science, 2002.
-
(2002)
Handbook of Public Economics, Volume 3
, vol.3
, pp. 1423-1470
-
-
Slemrod, J.1
Yitzhaki, S.2
-
43
-
-
0003411497
-
-
London: Strahan and Cadell. Glasgow Bicentenary Edition, Oxford: Oxford University Press
-
Smith, Adam. An Inquiry into the Nature and Causes of the Wealth of Nations. London: Strahan and Cadell, 1776. Glasgow Bicentenary Edition, Oxford: Oxford University Press, 1976.
-
(1976)
An Inquiry into the Nature and Causes of the Wealth of Nations
, pp. 1776
-
-
Smith, A.1
-
44
-
-
0001144135
-
Tax evasion: A model
-
November
-
Srinivasan, T. N. "Tax Evasion: A Model." Journal of Public Economics 2 No. 4 (November, 1973): 339-46.
-
(1973)
Journal of Public Economics
, vol.2
, Issue.4
, pp. 339-346
-
-
Srinivasan, T.N.1
-
45
-
-
0009023122
-
On the economic theory of policy towards crime
-
edited by John M. Heineke. Amsterdam: North-Holland
-
Stern, Nicholas. "On the Economic Theory of Policy Towards Crime." In Economic Models of Criminal Behavior, edited by John M. Heineke, 123-52. Amsterdam: North-Holland, 1978.
-
(1978)
Economic Models of Criminal Behavior
, pp. 123-152
-
-
Stern, N.1
-
46
-
-
49549152491
-
A note on 'income tax evasion: A theoretical analysis.'
-
May
-
Yitzhaki, Shlomo. "A Note on 'Income Tax Evasion: A Theoretical Analysis.'" Journal of Public Economics 3 No. 2 (May, 1974): 201-2.
-
(1974)
Journal of Public Economics
, vol.3
, Issue.2
, pp. 201-202
-
-
Yitzhaki, S.1
|