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Volumn 2, Issue 2, 2000, Pages 243-272

Taxpayer disclosure and penalty laws

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EID: 77958461914     PISSN: 10973923     EISSN: 14679779     Source Type: Journal    
DOI: 10.1111/1097-3923.00038     Document Type: Article
Times cited : (22)

References (15)
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  • 2
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    • Equilibrium selection in signaling games
    • BANKS, J., and J. SOBEL (1987) Equilibrium selection in signaling games, Econometrica 55, 647-661.
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  • 3
    • 0002136602 scopus 로고    scopus 로고
    • Tax advice and reporting under uncertainty: Theory and experimental evidence
    • BECK, P., J. DAVIS, and W. JUNG (1996) Tax advice and reporting under uncertainty: Theory and experimental evidence, Contemporary Accounting Research 13, 49-80.
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    • Beck, P.1    Davis, J.2    Jung, W.3
  • 4
    • 38249026295 scopus 로고
    • An economic model of taxpayer compliance under uncertainty
    • BECK, P., and W. JUNG (1989a) An economic model of taxpayer compliance under uncertainty, Journal of Accounting and Public Policy 8, 1-27.
    • (1989) Journal of Accounting and Public Policy , vol.8 , pp. 1-27
    • Beck, P.1    Jung, W.2
  • 5
    • 0001358098 scopus 로고
    • Taxpayers' reporting decisions and auditing under information asymmetry
    • BECK, P., and W. JUNG (1989b) Taxpayers' reporting decisions and auditing under information asymmetry, The Accounting Review 64, 468-487.
    • (1989) The Accounting Review , vol.64 , pp. 468-487
    • Beck, P.1    Jung, W.2
  • 6
    • 33745268062 scopus 로고
    • Samurai accountant: A theory of auditing and plunder
    • BORDER, K., and J. SOBEL (1987) Samurai accountant: A theory of auditing and plunder, Review of Economic Studies 54, 525-540.
    • (1987) Review of Economic Studies , vol.54 , pp. 525-540
    • Border, K.1    Sobel, J.2
  • 7
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    • The tax compliance game: Towards an interactive theory of law enforcement, Journal of Law, Economics, and Organization
    • GRAETZ, M., J. REINGANUM, and L. WILDE (1986) The tax compliance game: Towards an interactive theory of law enforcement, Journal of Law, Economics, and Organization 2, 1-32.
    • (1986) , vol.2 , pp. 1-32
    • Graetz, M.1    Reinganum, J.2    Wilde, L.3
  • 9
    • 0001865447 scopus 로고
    • Avoiding tax avoidance: A (repeated) game-theoretic approach
    • GREENBERG, J. (1984) Avoiding tax avoidance: A (repeated) game-theoretic approach, Journal of Economic Theory 32, 1-13.
    • (1984) Journal of Economic Theory , vol.32 , pp. 1-13
    • Greenberg, J.1
  • 10
    • 84984156897 scopus 로고
    • Should tax preparation fees be subsidized? A game-theoretic analysis
    • MELUMAD, N., M. WOLFSON, and A. ZIV (1994) Should tax preparation fees be subsidized? A game-theoretic analysis, Contemporary Accounting Research 11, 553-594.
    • (1994) Contemporary Accounting Research , vol.11 , pp. 553-594
    • Melumad, N.1    Wolfson, M.2    Ziv, A.3
  • 11
    • 0001302629 scopus 로고
    • Equilibrium verification and reporting policies in a model of tax compliance
    • REINGANUM, J., and L. WILDE (1986) Equilibrium verification and reporting policies in a model of tax compliance, International Economic Review 27, 739-760.
    • (1986) International Economic Review , vol.27 , pp. 739-760
    • Reinganum, J.1    Wilde, L.2
  • 12
    • 0001983816 scopus 로고
    • A note on enforcement uncertainty and taxpayer compliance
    • REINGANUM, J., and L. WILDE (1988) A note on enforcement uncertainty and taxpayer compliance, Quarterly Journal of Economics 103, 793-798.
    • (1988) Quarterly Journal of Economics , vol.103 , pp. 793-798
    • Reinganum, J.1    Wilde, L.2
  • 13
    • 21344488343 scopus 로고
    • Information acquisition in a tax compliance game
    • SANSING, R. (1993) Information acquisition in a tax compliance game, The Accounting Review 68, 874-884.
    • (1993) The Accounting Review , vol.68 , pp. 874-884
    • Sansing, R.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.