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Tax Fraud and Selective Law Enforcement
7 references·1 citing·42 second hop
Tax Fraud and Selective Law Enforcement (2020)Tax Fraud and Selective Law EnforcementThe effect of a fiscal squeeze on tax enforcement: Evidence from a natural experiment in China (2017)The effect of a fiscal squeez…Value-Added Taxes, Chain Effects, and Informality (2010)Value-Added Taxes, Chain Effe…Cheating Ourselves: The Economics of Tax Evasion (2007)Cheating Ourselves: The Econo…Performance‐based Wages in Tax Collection: The Brazilian Tax Collection Reform and its Effects (2001)Performance‐based Wages in Ta…Towards a theory of the direct-indirect tax mix (1994)Towards a theory of the direc…Why do people pay taxes? (1992)Why do people pay taxes?Income tax evasion: a theoretical analysis (1972)Income tax evasion: a theoret…Governing through non‐enforcement: Regulatory forbearance as industrial policy in advanced economies (2021)Governing through non‐enforce…Law Enforcement, Malfeasance, and Compensation of Enforcers (1974)Optimal Auditing, Insurance, and Redistribution (1989)Bureaucratic corruption and the rate of temptation: do wages in the civil service affect corruption, and by how much? (2001)Tax Administration Reform and Taxpayer Compliance in India (2004)The Personnel Economics of the State (2015)Was Weber Right? The Effects of Pay for Ability and Pay for Performance on Pro-Social Motivation, Ability and Effort in the Public Sector (2015)A Contribution to the Theory of Taxation (1927)The design of tax structure: Direct versus indirect taxation (1976)VAT Fraud and Evasion: What Do We Know, and What Can Be Done? (2007)How Regressive Are Indirect Taxes? A Microsimulation Analysis for Five European Countries (2010)'Fiscal Devaluation' and Fiscal Consolidation: The VAT in Troubled Times (2012)Optimal Taxation and Public Production I: Production Eficiency (2016)Prospect Theory: An Analysis of Decision under Risk (1979)The Evolution of Cooperation (1981)Prospect theory: An analysis of decision under risk (1988)Tax morale and conditional cooperation (2007)The impact of tax morale and institutional quality on the shadow economy (2008)The behavioralist as tax collector: Using natural field experiments to enhance tax compliance (2017)Crime and Punishment: An Economic Approach (1968)Essays in the Theory of Risk-Bearing. (1972)Deception: The Role of Consequences (2005)Enforced versus voluntary tax compliance: The “slippery slope” framework (2007)Dummy Endogenous Variables in a Simultaneous Equation System (1977)On the Size Distribution of Business Firms (1978)Shadow Economies: Size, Causes, and Consequences (2000)MODELING INFORMALITY FORMALLY: HOUSEHOLDS AND FIRMS (2011)Under the Radar: The Effects of Monitoring Firms on Tax Compliance (2018)The Long Shadow of Informality: Challenges and Policies (2022)Political turnover and economic performance: the incentive role of personnel control in China (2004)Competition and Corporate Tax Avoidance: Evidence from Chinese Industrial Firms (2009)Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark (2011)Decentralization, incentives, and local tax enforcement (2019)Can government improve tax compliance by adopting advanced information technology? Evidence from the Golden Tax Project III in China (2020)Green investor behavior and corporate green innovation: Evidence from Chinese listed companies (2024)The Retreat of the State (1996)Beyond Continuity: Institutional Change in Advanced Political Economies (2005)Case study research: principles and practices (2007)Exploring the Impact of Public Service Motivation on Public Employee’s Coping Strategy With Clients: Nuanced Insights From Varied Contexts (2024)Regulatory Means for Interventionist Ends: GBER and the Transformation of the EU State Aid Regime (2025)Waking a Dormant Legal Resource: Institutional Activation and the Origins of Important Projects of Common European Interest (2025)Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies (2011)Tax Morale (2014)
this work references cited by second hop

References

  • 1972Income tax evasion: a theoretical analysis4,964 cited
  • 2007Cheating Ourselves: The Economics of Tax Evasion1,181 cited
  • 1992Why do people pay taxes?942 cited
  • 2017The effect of a fiscal squeeze on tax enforcement: Evidence from a natural experiment in China300 cited
  • 2010Value-Added Taxes, Chain Effects, and Informality191 cited
  • 1994Towards a theory of the direct-indirect tax mix151 cited
  • 2001Performance‐based Wages in Tax Collection: The Brazilian Tax Collection Reform and its Effects99 cited

Cited by

  • 2021Governing through non‐enforcement: Regulatory forbearance as industrial policy in advanced economies44 cited

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