Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

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

On indirect tax evasion

5 references·12 citing·36 second hop

FromToDepth

this work references cited by second hop

References

1972Income tax evasion: a theoretical analysis4,964 cited
1974Income tax evasion: A theoretical analysis950 cited
1973Tax evasion: A model469 cited
1981Income tax evasion, labour supply, and the equity—efficiency tradeoff265 cited
1973A note on optimum tax evasion210 cited

Cited by

2014Tax evasion and compliance; from the neo classical paradigm to behavioural economics, a review94 cited
2004Collaborative tax evasion and social norms: why deterrence does not work90 cited
1989Indirect tax evasion and production efficiency89 cited
1988Withholding and non-withheld tax evasion79 cited
2000Corporate Income Tax Evasion and Managerial Preferences79 cited
2011Tax evasion and competition77 cited
1988Tax evasion and strategic behaviour of the firms76 cited
2002Efficient Environmental Policy with Imperfect Compliance75 cited
2008Determinants of Business Tax Compliance73 cited
2017Firm-level determinants of tax evasion in transition economies71 cited
2011An evasive topic: theorizing about the hidden economy

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

69 cited

2006Corporate and Personal Income Tax Declarations34 cited