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ArticleA note on optimum tax evasion

Serge‐Christophe Kolm1973

Article1973

A note on optimum tax evasion

Serge‐Christophe Kolm

210 citations·0/0 files stored·Journal of Public Economics

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Taxation and Compliance Studies Economic and Fiscal Studies Corporate Taxation and Avoidance

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1988Correlates of tax evasion 1988Exploring the limits of self-reports and reasoned action: An investigation of the psychology of tax evasion behavior.1998Tax Evasion and Tax Compliance 1989Employee Crime and the Monitoring Puzzle 1993Tax evasion and optimal commodity taxation 1987Tax evasion research: A critical appraisal and theoretical model 1989Income tax evasion 1988Time and Punishment: An Intertemporal Model of Crime

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Year1973

Typearticle

Published1973-07-01

VenueJournal of Public Economics

ISSN-L0047-2727

Languageen

Citations210

Files0 public / 0

ShelfTaxation and Compliance Studies

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doi10.1016/0047-2727(73)90018-2

openalex_workW2020344472

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