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Corporate Taxation under Weak Enforcement
16 references·1 citing·34 second hop
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References

  • 2001Zipf Distribution of U.S. Firm Sizes1,838 cited
  • 2011Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark1,277 cited
  • 2002The elasticity of taxable income: evidence and implications987 cited
  • 2010Do Taxpayers Bunch at Kink Points?950 cited
  • 2015No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax821 cited
  • 2011Adjustment Costs, Firm Responses, and Micro vs. Macro Labor Supply Elasticities: Evidence from Danish Tax Records795 cited
  • 2001Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota784 cited
  • 2013Using Notches to Uncover Optimization Frictions and Structural Elasticities: Theory and Evidence from Pakistan *646 cited
  • 2009Tax structures in developing countries: Many puzzles and a possible explanation584 cited
  • 2013Firm Size Distortions and the Productivity Distribution: Evidence from France531 cited
  • 2013Taxation and Development517 cited
  • 2004On selective indirect tax reform in developing countries507 cited
  • 2019Consumers as Tax Auditors361 cited
  • 2014Merit Aid, College Quality, and College Completion: Massachusetts' Adams Scholarship as an In-Kind Subsidy359 cited
  • 2009

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Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance
352 cited
  • 2005Tax bases, tax rates and the elasticity of reported income324 cited
  • Cited by

    • 2021Enforcing Wealth Taxes in the Developing World: Quasi-Experimental Evidence from Colombia124 cited