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THE GENERAL THEORY OF TAX AVOIDANCE
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THE GENERAL THEORY OF TAX AVOIDANCE (1985)THE GENERAL THEORY OF TAX AVOIDANCEApproaches to the Economics of Discrimination (2025)Approaches to the Economics o…Tax evasion and tax avoidance (2022)Tax evasion and tax avoidanceA Review of Corporate Social Responsibility and Reputational Costs in the Tax Avoidance Literature* (2021)A Review of Corporate Social …Tax avoidance in family firms: Evidence from large private firms (2019)Tax avoidance in family firms…How Quickly Do Firms Adjust to Optimal Levels of Tax Avoidance? (2019)How Quickly Do Firms Adjust t…The influence of family involvement on tax aggressiveness of family firms (2016)The influence of family invol…Is the top leadership of the organizations promoting tax avoidance? 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  • 1987Pareto Efficient and Optimal Taxation and the New New Welfare Economics306 cited
  • 2002Tax evasion, civic duty and the law abiding citizen287 cited
  • 2002Tax Avoidance, Evasion, and Administration**We are grateful to Wojciech Kopczuk for valuable research assistance. Helpful comments on an earlier draft were received from Jim Alm, Alan Auerbach, Len Burman, Brian Erard, Martin Feldstein, Firouz Gahvari, Roger Gordon, Jim Hines, Jonathan Kesselman, Louis Kaplow, Jim Poterba, Agnar Sandmo, Dan Shaviro, Eric Toder, Gideon Yaniv, the participants at the NYU Law School Colloquium on Tax Policy and Public Finance and the handbook conference held at the University of California at Berkeley.219 cited
  • 1987Chapter 15 Pareto efficient and optimal taxation and the new new welfare economics177 cited
  • 2025Approaches to the Economics of Discrimination177 cited
  • 2022Tax evasion and tax avoidance126 cited
  • 2013Taxation of Intergenerational Transfers and Wealth110 cited
  • 2019Tax avoidance in family firms: Evidence from large private firms82 cited
  • 1988Compliance Costs and the Tax Avoidance-Tax Evasion Decision76 cited
  • 1997On income tax avoidance: the case of Germany73 cited
  • 2019How Quickly Do Firms Adjust to Optimal Levels of Tax Avoidance?70 cited
  • 2015Dividend Taxes and Income Shifting57 cited
  • 2016The influence of family involvement on tax aggressiveness of family firms

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51 cited
  • 2021A Review of Corporate Social Responsibility and Reputational Costs in the Tax Avoidance Literature*40 cited
  • 2003A New Summary Measure of the Effective Tax Rate on Investment25 cited
  • 2016Is the top leadership of the organizations promoting tax avoidance?16 cited