Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

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

On income tax avoidance: the case of Germany

15 references·5 citing·37 second hop

FromToDepth

this work references cited by second hop

References

1972Income tax evasion: a theoretical analysis4,964 cited
1986Economics of the Public Sector1,406 cited
1983Tax Evasion and Tax Rates: An Analysis of Individual Returns1,002 cited
1989Optimal Taxation and Optimal Tax Systems505 cited
1991An Econometric Analysis of Income Tax Evasion and Its Detection471 cited
1985THE EFFECT OF TAX LAWS AND TAX ADMINISTRATION ON TAX COMPLIANCE: THE CASE OF THE U.S. INDIVIDUAL INCOME TAX312 cited
1985An Empirical Test for Tax Evasion214 cited
2010Tax Evasion: An Experimental Approach205 cited
1990THE EFFECT OF AUDIT RATES ON THE FEDERAL INDIVIDUAL INCOME TAX, 1977-1986186 cited
1985THE GENERAL THEORY OF TAX AVOIDANCE148 cited
1986Inflation and Tax Evasion: An Empirical Analysis143 cited
1983Size and Development of the West German Shadow Economy, 1955 - 198095 cited
1986The General Theory of Tax Avoidance92 cited
1987Are we a Nation of Tax Cheaters? New Econometric Evidence on Tax Compliance91 cited
1991Do savings programs dedicated to home-ownership increase personal savings?44 cited

Cited by

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

2003

Tax systems in European Union countries

64 cited

2011Tax Policy and Firm Entry and Exit Dynamics: Evidence from OECD Countries19 cited

2012Taxation of Married Couples in Germany and the UK: One-Earner Couples Make the Difference16 cited

2016Taxing the Rich16 cited

2003Stockholding in Germany16 cited