Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

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

Taxation with Costly Administration

7 references·14 citing·48 second hop

FromToDepth

this work references cited by second hop

References

1983Tax Evasion and Tax Rates: An Analysis of Individual Returns1,002 cited
1974Pigou, Taxation and Public Goods624 cited
1989Optimal Taxation and Optimal Tax Systems505 cited
1987Samurai Accountant: A Theory of Auditing and Plunder334 cited
2008Welfare Costs per Dollar of Additional Tax Revenue in the United States284 cited
1981Income tax evasion, labour supply, and the equity—efficiency tradeoff265 cited
1991Reconciling Recent Estimates of the Marginal Welfare Cost of Taxation192 cited

Cited by

2008Tariffs, enforcement, and customs evasion: Evidence from India152 cited
1994Towards a theory of the direct-indirect tax mix151 cited
2006Putting Firms into Optimal Tax Theory147 cited
1996The Costs of Taxation and the Marginal Efficiency Cost of Funds134 cited
2003Tax Structures and FDI: The Deterrent Effects of Complexity and Uncertainty131 cited
2014Tax evasion and compliance; from the neo classical paradigm to behavioural economics, a review94 cited
2018Tax Compliance and Enforcement94 cited
1999What is an ‘optimal’ tax system?86 cited

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

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

2017Geography, Transparency, and Institutions80 cited

1990TAX SHELTERING AND THE COST OF EVASION *80 cited

1994Fixing the leak in Okun's bucket optimal tax progressivity when avoidance can be controlled79 cited

1999Understanding Tax eVASION dYNAMICS75 cited

2007Political fragmentation and projected tax revenues: evidence from Flemish municipalities74 cited