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Income tax evasion

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References

1972Income tax evasion: a theoretical analysis4,964 cited
1979A General Equilibrium Entrepreneurial Theory of Firm Formation Based on Risk Aversion1,919 cited
1968Microeconomic Analysis.1,278 cited
1983Tax Evasion and Tax Rates: An Analysis of Individual Returns1,002 cited
1974Income tax evasion: A theoretical analysis950 cited
1973Tax evasion: A model469 cited
1983The Underground Economy in the United States and Abroad.374 cited
1981Income tax evasion, labour supply, and the equity—efficiency tradeoff265 cited
1988Unwillingness to pay217 cited
1985An Empirical Test for Tax Evasion214 cited
1973A note on optimum tax evasion210 cited
1979A note on income tax evasion, labor supply, and nonlinear tax schedules178 cited

Cited by

2011Walking Inside the Potential Tax Evader’s Mind: Tax Morale Does Matter153 cited
2019Tax Compliance and Administration110 cited
1996Administrative corruption and taxation103 cited
2001The effects of tax rates and enforcement policies on taxpayer compliance: A study of self-employed taxpayers

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102 cited

2003Criminal Behavior, Sanctions, and Income Taxation: An Economic Analysis97 cited

2013Tax evasion and optimal environmental taxes95 cited

2003Does Tax Evasion Affect Occupational Choice?*94 cited

1999What is an ‘optimal’ tax system?86 cited

2016Tax Compliance and Enforcement: New Research and Its Policy Implications82 cited

1997Influencing the prospects of tax evasion79 cited

2001A dynamic portfolio choice model of tax evasion: Comparative statics of tax rates and its implication for economic growth73 cited

1992On measuring tax evasion72 cited

2011America’s unreported economy: measuring the size, growth and determinants of income tax evasion in the U.S.71 cited

1994Tax evasion and the size of the underground economy69 cited

2003Explaining Regulatory Non-compliance: A Survey Study of Rule Transgression for Two Dutch Instrumental Laws, Applying the Randomized Response Method63 cited

2012Corporate tax competition between firms28 cited