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On the Shape of Tax Schedule, the Probability of Detection, and the Penalty Schemes as Deterrents to Tax Evasion

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  • Koskela, Erkki

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  • Koskela, Erkki, 1983. "On the Shape of Tax Schedule, the Probability of Detection, and the Penalty Schemes as Deterrents to Tax Evasion," Public Finance = Finances publiques, , vol. 38(1), pages 70-80.
    • Handle: RePEc:pfi:pubfin:v:38:y:1983:i:1:p:70-80
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    Cited by:

    1. Farid Ameur & Mohamed Tkiouat, 2016. "A Contribution of Expected Utility Theory in Taxpayers' Behavior Modeling," International Journal of Economics and Financial Issues, Econjournals, vol. 6(3), pages 1217-1224.
    2. Laszlo Goerke, 2015. "Income tax buyouts and income tax evasion," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(1), pages 120-143, February.
    3. repec:ebl:ecbull:v:8:y:2004:i:5:p:1-9 is not listed on IDEAS
    4. Levin Mark & Movshovich Solomon, 2001. "Tax Evasion Modeling under Penalties and Refusal of Banks to Grant Loan," EERC Working Paper Series 99-306e, EERC Research Network, Russia and CIS.
    5. Goerke, Laszlo, 2004. "Tax evasion, tax progression, and efficiency wages," Economics Letters, Elsevier, vol. 82(1), pages 35-42, January.
    6. Rainald Borck, 2004. "Income Tax Evasion and the Penalty Structure," Economics Bulletin, AccessEcon, vol. 8(5), pages 1-9.

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