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Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees
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Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees (2009)Efficient Committed Budget for Implementi…Estimating Tax Noncompliance with Evidence from Unaudited Tax Returns (2007)Estimating Tax Noncompliance …The Theory of Tax Evasion: A Retrospective View (2005)The Theory of Tax Evasion: A …Tax Rates and Tax Evasion: Evidence from “Missing Imports” in China (2004)Tax Rates and Tax Evasion: Ev…Risk Aversion and Incentive Effects (2002)Risk Aversion and Incentive E…Handbook of Public Economics (2002)Handbook of Public EconomicsThe Economic Theory of Public Enforcement of Law (2000)The Economic Theory of Public…Tax Avoidance, Evasion, and Administration (2000)Tax Avoidance, Evasion, and A…Book-Tax Differences and Internal Revenue Service Adjustments (1998)Book-Tax Differences and Inte…Innovation, bank monitoring, and endogenous financial development (1996)Innovation, bank monitoring, …Auditing claims in the insurance market with fraud: The credibility issue (1996)Auditing claims in the insura…Optimal Law Enforcement with Self-Reporting of Behavior (1991)Optimal Law Enforcement with …Optimal Auditing, Insurance, and Redistribution (1989)Optimal Auditing, Insurance, …Samurai Accountant: A Theory of Auditing and Plunder (1987)Samurai Accountant: A Theory …The Tax Compliance Game: Toward an Interactive Theory of Law Enforcement (1986)The Tax Compliance Game: Towa…Economically Optimal Performance Evaluation and Control Systems (1980)Economically Optimal Performa…Income tax evasion: a theoretical analysis (1972)Income tax evasion: a theoret…Crime and Punishment: An Economic Approach (1968)An Inquiry into the Nature and Causes of the Wealth of Nations (1977)Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies (2011)TESTING ENFORCEMENT STRATEGIES IN THE FIELD: THREAT, MORAL APPEAL AND SOCIAL INFORMATION (2013)Extrinsic and Intrinsic Motivations for Tax Compliance: Evidence from a Field Experiment in Germany (2016)Optimal contracts and competitive markets with costly state verification (1979)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)A Contribution to the Theory of Taxation (1927)Tax compliance as the result of a psychological tax contract: the role of incentives and responsive regulation (2007)No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax (2015)Shareholder Litigation and Corporate Disclosures (1994)Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings (1995)The Relation between Financial and Tax Reporting Measures of Income (2001)Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference? (2012)Public Pressure and Corporate Tax Behavior (2015)Income tax evasion: A theoretical analysis (1974)Tax Evasion and Tax Rates: An Analysis of Individual Returns (1983)Monitoring Corruption: Evidence from a Field Experiment in Indonesia (2005)Electoral Accountability and Corruption: Evidence from the Audits of Local Governments (2011)Corruption in Developing Countries (2012)Judgment Under Uncertainty: Heuristics and Biases. (1984)Full Disclosure (2007)A mutualistic approach to morality: The evolution of fairness by partner choice (2013)An Introduction to the Principles of Morals and Legislation (2017)Risk Aversion in the Small and in the Large (1964)Risk Aversion in the Small and in the Large (1976)Prospect Theory: An Analysis of Decision under Risk (1979)Oxytocin increases trust in humans (2005)Gender Differences in Preferences (2009)INDIVIDUAL RISK ATTITUDES: MEASUREMENT, DETERMINANTS, AND BEHAVIORAL CONSEQUENCES (2011)Implementing Environmental Regulation: Enforcement and Compliance (2000)Chapter 6 The Theory of Public Enforcement of Law (2007)An empirical study of the European corporate leniency program (2009)People, Places, and Public Policy: Some Simple Welfare Economics of Local Economic Development Programs (2014)Environmental taxation and the double dividend hypothesis in CGE modelling literature: A critical review (2017)Housing Market Responses to Transaction Taxes: Evidence From Notches and Stimulus in the U.K. (2017)
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References

  • 2002Risk Aversion and Incentive Effects5,973 cited
  • 1972Income tax evasion: a theoretical analysis4,964 cited
  • 2000The Economic Theory of Public Enforcement of Law1,190 cited
  • 2000Tax Avoidance, Evasion, and Administration913 cited
  • 2004Tax Rates and Tax Evasion: Evidence from “Missing Imports” in China754 cited
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  • 2002Handbook of Public Economics584 cited
  • 1989Optimal Auditing, Insurance, and Redistribution583 cited
  • 1998Book-Tax Differences and Internal Revenue Service Adjustments574 cited
  • 1991Optimal Law Enforcement with Self-Reporting of Behavior406 cited
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  • 1996Auditing claims in the insurance market with fraud: The credibility issue180 cited
  • 1996Innovation, bank monitoring, and endogenous financial development

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