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16 references·7 citing·39 second hop
IRS as loan shark tax compliance with borrowing constraints (1992)IRS as loan shark tax compliance with bor…Reasonable Doubt and the Optimal Magnitude of Fines: Should the Penalty Fit the Crime? (1991)Reasonable Doubt and the Opti…Optimal Auditing, Insurance, and Redistribution (1989)Optimal Auditing, Insurance, …Samurai Accountant: A Theory of Auditing and Plunder (1987)Samurai Accountant: A Theory …Equilibrium Verification and Reporting Policies in a Model of Tax Compliance (1986)Equilibrium Verification and …Screening vs. Rationing in Credit Markets with Imperfect Information (1985)Screening vs. Rationing in Cr…Income tax compliance in a principal-agent framework (1985)Income tax compliance in a pr…The optimal use of fines and imprisonment (1984)The optimal use of fines and …Self-selection and Pareto efficient taxation (1982)Self-selection and Pareto eff…Credit Rationing in Markets with Imperfect Information (1981)Credit Rationing in Markets w…Optimal contracts and competitive markets with costly state verification (1979)Optimal contracts and competi…Imperfect Information, Uncertainty, and Credit Rationing (1976)Imperfect Information, Uncert…Income tax evasion: A theoretical analysis (1974)Income tax evasion: A theoret…Tax evasion: A model (1973)Tax evasion: A modelA note on optimum tax evasion (1973)A note on optimum tax evasionIncome tax evasion: a theoretical analysis (1972)Income tax evasion: a theoret…Crime and Punishment: An Economic Approach (1968)Crime and Punishment: An Econ…Taxing Property in Developing Countries: Theory and Evidence from Mexico (2021)Taxing Property in Developing…Banking Deregulation and Corporate Tax Avoidance (2016)Banking Deregulation and Corp…The Occurrence of Tax Amnesties: Theory and Evidence (2014)The Occurrence of Tax Amnesti…INCREASING TAX COMPLIANCE IN WASHINGTON STATE: A FIELD EXPERIMENT (2010)INCREASING TAX COMPLIANCE IN …Keeping it off the books: an empirical investigation of firms that engage in tax evasion (2009)Keeping it off the books: an …The Economics of Corporate Tax Selfishness (2004)The Economics of Corporate Ta…Understanding Tax eVASION dYNAMICS (1999)Understanding Tax eVASION dYN…Increases in risk and in risk aversion (1974)Risk Sharing and Incentives in the Principal and Agent Relationship (1979)Corporate financing and investment decisions when firms have information that investors do not have (1984)The Benefits of Lending Relationships: Evidence from Small Business Data (1994)Financial Dependence and Growth (1996)Equilibrium in Competitive Insurance Markets: An Essay on the Economics of Imperfect Information (1976)The Consequences of the Dependence of Quality on Price (1987)Collateral, loan quality and bank risk (1990)Relationship Lending within a Bank-Based System: Evidence from European Small Business Data (2000)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)A model of insurance markets with incomplete information (1977)Economically Optimal Performance Evaluation and Control Systems (1980)Honesty and Evasion in the Tax Compliance Game (1994)Comparing Varieties of Agency Theory in Economics, Political Science, and Sociology: An Illustration from State Policy Implementation (1999)Presidential Address, Committing to Commit: Short‐term Debt When Enforcement Is Costly (2004)Essays in the Theory of Risk-Bearing. (1972)Shadow Economies: Size, Causes, and Consequences (2000)Deception: The Role of Consequences (2005)Enforced versus voluntary tax compliance: The “slippery slope” framework (2007)Theory of Value (1959)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)Financial Intermediation and Delegated Monitoring (1984)Agency Costs, Net Worth, And Business Fluctuations (1988)Monitoring and Reputation: The Choice between Bank Loans and Directly Placed Debt (1991)Economic Welfare and the Allocation of Resources for Invention (1962)Irrational Behavior and Economic Theory (1962)What Can Regulators Regulate? The Case of Electricity (1962)Advertising as Information (1974)Adolescence-limited and life-course-persistent antisocial behavior: A developmental taxonomy. (1993)An Exploration in the Theory of Optimum Income Taxation (1971)The design of tax structure: Direct versus indirect taxation (1976)The desirability of commodity taxation under non-linear income taxation and heterogeneous tastes (2002)Transfers in Cash and In-Kind: Theory Meets the Data (2008)Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities (2011)Why do people pay taxes? (1992)Tax Avoidance, Evasion, and Administration (2000)The Informal Sector in Developed and Less Developed Countries: A Literature Survey (2004)A simulation study of income tax evasion (1978)WHAT MOTIVATES TAX COMPLIANCE? (2018)
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References

  • 1968Crime and Punishment: An Economic Approach13,984 cited
  • 1981Credit Rationing in Markets with Imperfect Information12,762 cited
  • 1972Income tax evasion: a theoretical analysis4,964 cited
  • 1979Optimal contracts and competitive markets with costly state verification3,201 cited
  • 1985Screening vs. Rationing in Credit Markets with Imperfect Information1,432 cited
  • 1976Imperfect Information, Uncertainty, and Credit Rationing1,413 cited
  • 1974Income tax evasion: A theoretical analysis950 cited
  • 1982Self-selection and Pareto efficient taxation760 cited
  • 1989Optimal Auditing, Insurance, and Redistribution583 cited
  • 1973Tax evasion: A model469 cited
  • 1985Income tax compliance in a principal-agent framework446 cited
  • 1987Samurai Accountant: A Theory of Auditing and Plunder334 cited
  • 1984The optimal use of fines and imprisonment328 cited
  • 1986Equilibrium Verification and Reporting Policies in a Model of Tax Compliance277 cited
  • 1991Reasonable Doubt and the Optimal Magnitude of Fines: Should the Penalty Fit the Crime?266 cited
  • 1973A note on optimum tax evasion

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  • 2004The Economics of Corporate Tax Selfishness78 cited
  • 1999Understanding Tax eVASION dYNAMICS75 cited
  • 2014The Occurrence of Tax Amnesties: Theory and Evidence72 cited
  • 2010INCREASING TAX COMPLIANCE IN WASHINGTON STATE: A FIELD EXPERIMENT68 cited
  • 2009Keeping it off the books: an empirical investigation of firms that engage in tax evasion58 cited
  • 2021Taxing Property in Developing Countries: Theory and Evidence from Mexico58 cited
  • 2016Banking Deregulation and Corporate Tax Avoidance14 cited