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Separating small and big fish: The case of income tax evasion

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Author Info
Josef Falkinger
Herbert Walther

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File URL: http://hdl.handle.net/10.1007/BF01227455
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Article provided by Springer in its journal Journal of Economics Zeitschrift für Nationalökonomie.

Volume (Year): 54 (1991)
Issue (Month): 1 (February)
Pages: 55-67
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Handle: RePEc:kap:jeczfn:v:54:y:1991:i:1:p:55-67

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Web page: http://www.springerlink.com/link.asp?id=108909

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  1. Landsberger, Michael & Meilijson, Isaac, 1982. "Incentive generating state dependent penalty system : The case of income tax evasion," Journal of Public Economics, Elsevier, vol. 19(3), pages 333-352, December. [Downloadable!] (restricted)
  2. Gordon, James P. P., 1989. "Individual morality and reputation costs as deterrents to tax evasion," European Economic Review, Elsevier, vol. 33(4), pages 797-805, April. [Downloadable!] (restricted)
  3. Baldry, J. C., 1986. "Tax evasion is not a gamble : A report on two experiments," Economics Letters, Elsevier, vol. 22(4), pages 333-335. [Downloadable!] (restricted)
  4. Reinganum, Jennifer F. & Wilde, Louis L., 1985. "Income tax compliance in a principal-agent framework," Journal of Public Economics, Elsevier, vol. 26(1), pages 1-18, February. [Downloadable!] (restricted)
  5. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November. [Downloadable!] (restricted)
  6. Cowell, F.A., 1989. "Honesty is sometimes the best policy," European Economic Review, Elsevier, vol. 33(2-3), pages 605-617, March. [Downloadable!] (restricted)
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