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Two Comments on Tax Evasion

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  • Christiansen, Vidar
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    Article provided by Springer in its journal Empirical Economics.

    Volume (Year): 13 (1980)
    Issue (Month): 3 (June)
    Pages: 389-93

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    Handle: RePEc:spr:empeco:v:13:y:1980:i:3:p:389-93

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    Cited by:
    1. 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.
    2. Eduardo M.R.A. Engel & James R. Hines, Jr., 1999. "Understanding Tax Evasion Dynamics," NBER Working Papers 6903, National Bureau of Economic Research, Inc.
    3. Roger N. Waud, 1988. "Tax Aversion, Optimal Tax Rates, and Indexation," NBER Working Papers 2643, National Bureau of Economic Research, Inc.
    4. Roger N. Waud, 1985. "Tax Aversion, Deficits and the Tax Rate-Tax Revenue Relationship," NBER Working Papers 1533, National Bureau of Economic Research, Inc.
    5. Ralph-C Bayer, 2003. "Income Tax Evasion with Morally Constraint Taxpayers: The Role of Evasion Opportunities and Evasion Cost," School of Economics Working Papers 2003-04, University of Adelaide, School of Economics.
    6. Jorge Martinez-Vazquez & Mark Rider, 2003. "Multiple Modes of Tax Evasion: Theory and Evidence from the TCMP," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0306, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    7. Cécile Bazart, 2002. "Les comportements de fraude fiscale. Le face à face contribuables — administration fiscale," Revue Française d'Économie, Programme National Persée, vol. 16(4), pages 171-212.
    8. Ralph-C Bayer, 2004. "Moral Constraints and the Evasion of Income Tax," School of Economics Working Papers 2004-09, University of Adelaide, School of Economics.
    9. Laszlo Goerke, 2012. "Human Capital Formation and Tax Evasion," CESifo Working Paper Series 3719, CESifo Group Munich.
    10. Joel Slemrod & Shlomo Yitzhaki, 1985. "The Optimal Size of a Tax Collection Agency," NBER Working Papers 1759, National Bureau of Economic Research, Inc.
    11. Weinreich, Daniel, 2013. "Fair tax evasion and majority voting over redistributive taxation," MPRA Paper 48919, University Library of Munich, Germany.
    12. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.

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