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On income tax avoidance: the case of Germany

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  • Lang, Oliver
  • Nohrba[ss], Karl-Heinz
  • Stahl, Konrad
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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of Public Economics.

    Volume (Year): 66 (1997)
    Issue (Month): 2 (November)
    Pages: 327-347

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    Handle: RePEc:eee:pubeco:v:66:y:1997:i:2:p:327-347

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    Web page: http://www.elsevier.com/locate/inca/505578

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    1. Borsch-Supan, Axel & Stahl, Konrad, 1991. "Do savings programs dedicated to home-ownership increase personal savings? : An analysis of the West German Bausparkassen system," Journal of Public Economics, Elsevier, Elsevier, vol. 44(3), pages 265-297, April.
    2. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, Elsevier, vol. 1(3-4), pages 323-338, November.
    3. Slemrod, Joel, 1990. "Optimal Taxation and Optimal Tax Systems," Journal of Economic Perspectives, American Economic Association, vol. 4(1), pages 157-78, Winter.
    4. Crane, Steven E & Nourzad, Farrokh, 1986. "Inflation and Tax Evasion: An Empirical Analysis," The Review of Economics and Statistics, MIT Press, vol. 68(2), pages 217-23, May.
    5. Clotfelter, Charles T, 1983. "Tax Evasion and Tax Rates: An Analysis of Individual Returns," The Review of Economics and Statistics, MIT Press, vol. 65(3), pages 363-73, August.
    6. Laitila, Thomas, 1993. "A pseudo-R2 measure for limited and qualitative dependent variable models," Journal of Econometrics, Elsevier, Elsevier, vol. 56(3), pages 341-355, April.
    7. Dubin, Jeffrey A & Graetz, Michael J & Wilde, Louis L, 1987. "Are We a Nation of Tax Cheaters? New Econometric Evidence on Tax Compliance," American Economic Review, American Economic Association, American Economic Association, vol. 77(2), pages 240-45, May.
    8. Slemrod, Joel B, 1985. "An Empirical Test for Tax Evasion," The Review of Economics and Statistics, MIT Press, vol. 67(2), pages 232-38, May.
    9. Suits, Daniel B & Mason, Andrew & Chan, Louis, 1978. "Spline Functions Fitted by Standard Regression Methods," The Review of Economics and Statistics, MIT Press, vol. 60(1), pages 132-39, February.
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