References

• 1997Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data961 cited
• 1995The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act881 cited
• 1999Tax Avoidance and the Deadweight Loss of the Income Tax814 cited
• 2001Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota784 cited
• 1990Defining and estimating underground and informal economies: The new institutional economics approach542 cited
• 1984The hidden economy as an ‘unobserved’ variable480 cited
• 1983The Underground Economy in the United States: Annual Estimates, 1930-80 (L'economie clandestine aux Etats-Unis: estimations annuelles, 1930-80) (La "economia subterranea" de Estados Unidos: Estimaciones anuales, 1930-80)475 cited
• 1991An Econometric Analysis of Income Tax Evasion and Its Detection471 cited
• 1983The Underground Economy in the United States and Abroad.374 cited
• 1999Measuring the Hidden Economy: Implications for Econometric Modelling317 cited
• 1999Quantifying the Black Economy: ‘measurement Without Theory’ Yet Again?296 cited
• 2001A General Model of the Behavioral Response to Taxation243 cited
• 1994THE UNDERGROUND ECONOMY AND THE CURRENCY ENIGMA179 cited
• 1999Evidence on the High-Income Laffer Curve from Six Decades of Tax Reform