Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Tax Evasion and Capital Gains Taxation

5 references·13 citing·43 second hop

FromToDepth

this work references cited by second hop

References

1983Tax Evasion and Tax Rates: An Analysis of Individual Returns1,002 cited
1983Capital Market Equilibrium with Personal Tax472 cited
1985An Empirical Test for Tax Evasion214 cited
1983Some aspects of the taxation of capital gains170 cited
1986How Burdensome are Capital Gains Taxes?146 cited

Cited by

1992Income Inequality and the Incomes of Very High Income Taxpayers: Evidence from Tax Returns203 cited
2003Impact of Personal and Situational Factors on Taxpayer Compliance: An Experimental Analysis120 cited
1998DIFFERENTIAL TAXATION AND TAX EVASION BY SMALL BUSINESS106 cited
2001The effects of tax rates and enforcement policies on taxpayer compliance: A study of self-employed taxpayers102 cited
2002Income distribution and equilibrium multiplicity in a stigma-based model of tax evasion93 cited
2004Collaborative tax evasion and social norms: why deterrence does not work90 cited
2019How to Achieve Tax Compliance by the Wealthy: A Review of the Literature and Agenda for Policy81 cited
2000Corporate Income Tax Evasion and Managerial Preferences79 cited
1999Understanding Tax eVASION dYNAMICS75 cited
2001A dynamic portfolio choice model of tax evasion: Comparative statics of tax rates and its implication for economic growth

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

73 cited

2013Reference dependent preferences, hedonic adaptation and tax evasion: Does the tax burden matter?68 cited

1996TAX EVASION IN THE PRESENCE OF NEGATIVE INCOME TAX RATES64 cited

2019Escape from the USA: Government debt-to-GDP ratio, country tax competitiveness, and US-OECD cross-border M&As30 cited