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Optimal taxation with costly enforcement and evasion

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References

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2019Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)122 cited
2019Tax Compliance and Administration110 cited
2006The Cost of Complexity in Federal Student Aid: Lessons from Optimal Tax Theory and Behavioral Economics

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98 cited

1999What is an ‘optimal’ tax system?86 cited

2003Institutions, Paradigms, and Tax Evasion in Developing and Transition Countries80 cited

1998A General Model of the Behavioral Response to Taxation78 cited

2009Transfer pricing risk awareness of multinational corporations: Evidence from a global survey38 cited