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Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement
16 references·4 citing·44 second hop
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References

  • 1968Crime and Punishment: An Economic Approach13,984 cited
  • 1991Multitask Principal–Agent Analyses: Incentive Contracts, Asset Ownership, and Job Design6,042 cited
  • 1972Income tax evasion: a theoretical analysis4,964 cited
  • 1968Crime and Punishment: An Economic Approach1,852 cited
  • 1993The O-Ring Theory of Economic Development1,637 cited
  • 2011Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark1,277 cited
  • 2015No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax821 cited
  • 2009Tax structures in developing countries: Many puzzles and a possible explanation584 cited
  • 2013Taxation and Development517 cited
  • 2016Building State Capacity: Evidence from Biometric Smartcards in India483 cited
  • 2019Consumers as Tax Auditors361 cited
  • 2016Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries342 cited
  • 2016Can Electronic Procurement Improve Infrastructure Provision? Evidence from Public Works in India and Indonesia193 cited
  • 2010Value-Added Taxes, Chain Effects, and Informality191 cited
  • 2006VAT Fraud and Evasion: What Do We Know and What Can Be Done?

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186 cited
  • 1985AN ECONOMIC PERSPECTIVE ON TAX EVASION155 cited
  • Cited by

    • 2021Tax Evasion at the Top of the Income Distribution: Theory and Evidence95 cited
    • 2016Tax Compliance and Enforcement: New Research and Its Policy Implications82 cited
    • 2019How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers23 cited
    • 2020Increasing Hours Worked: Moonlighting Responses to a Large Tax Reform22 cited