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The General Theory of Tax Avoidance

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Cited by

2002Tax Avoidance, Evasion, and Administration**We are grateful to Wojciech Kopczuk for valuable research assistance. Helpful comments on an earlier draft were received from Jim Alm, Alan Auerbach, Len Burman, Brian Erard, Martin Feldstein, Firouz Gahvari, Roger Gordon, Jim Hines, Jonathan Kesselman, Louis Kaplow, Jim Poterba, Agnar Sandmo, Dan Shaviro, Eric Toder, Gideon Yaniv, the participants at the NYU Law School Colloquium on Tax Policy and Public Finance and the handbook conference held at the University of California at Berkeley.219 cited
1987Chapter 15 Pareto efficient and optimal taxation and the new new welfare economics

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177 cited

2019Tax avoidance in family firms: Evidence from large private firms82 cited

2012Taxation of Intergenerational Transfers and Wealth80 cited

1997On income tax avoidance: the case of Germany73 cited

2019How Quickly Do Firms Adjust to Optimal Levels of Tax Avoidance?70 cited

2015Dividend Taxes and Income Shifting57 cited

2016The influence of family involvement on tax aggressiveness of family firms51 cited

2002Tax coordination: The importance of institutions33 cited

2020The moderating effect of profitability on the relationship between ownership structure and corporate tax avoidance in Nigeria listed consumers goods firms20 cited

2016Taxing the Rich16 cited

2016Is the top leadership of the organizations promoting tax avoidance?16 cited

2021Tax avoidance as earning game player in emerging economies: evidence from Pakistan15 cited