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An Empirical Test for Tax Evasion

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Author Info
Slemrod, Joel B

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Article provided by MIT Press in its journal Review of Economics & Statistics.

Volume (Year): 67 (1985)
Issue (Month): 2 (May)
Pages: 232-38
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Handle: RePEc:tpr:restat:v:67:y:1985:i:2:p:232-38

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  1. Joseph G. Eisenhauer, 2006. "The Shadow Price of Morality," Eastern Economic Journal, Eastern Economic Association, vol. 32(3), pages 437-456, Summer. [Downloadable!]
  2. Luigi Mittone & Michele Bernasconi, 2003. "Income tax evasion and artificial reference points: two experiments," CEEL Working Papers 0305, Computable and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia. [Downloadable!]
  3. Sabirianova Peter, Klara, 2009. "Income Tax Flattening: Does It Help to Reduce the Shadow Economy?," IZA Discussion Papers 4223, Institute for the Study of Labor (IZA). [Downloadable!]
  4. Eduardo M.R.A. Engel & James R. Hines, Jr., 1999. "Understanding Tax Evasion Dynamics," NBER Working Papers 6903, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  5. Richard Cebula, 2003. "Tax evasion as ade facto vote of disapproval of PAC contributions," Atlantic Economic Journal, International Atlantic Economic Society, vol. 31(4), pages 338-347, December. [Downloadable!] (restricted)
  6. Nipoli Kamdar, 1997. "Corporate income tax compliance: A time series analysis," Atlantic Economic Journal, International Atlantic Economic Society, vol. 25(1), pages 37-49, March. [Downloadable!] (restricted)
  7. Hannelore Weck-Hannemann & Werner W. Pommerehne, 1989. "Einkommensteuerhinterziehung in der Schweiz: Eine empirische Analyse," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 125(IV), pages 515-556, December. [Downloadable!]
  8. Laura Sour, 2004. "An Economic Model of Tax Compliance with Individual Morality and Group Conformity," Economia Mexicana NUEVA EPOCA, , vol. 0(1), pages 43-61, January-J. [Downloadable!]
  9. Roger N. Waud, 1989. "Tax Aversion, Optimal Tax Rates, and Indexation," NBER Working Papers 2643, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  10. Erich Kirchler & Stephan Muehlbacher & Barbara Kastlunger & Ingrid Wahl, 2007. "Why Pay Taxes? A Review of Tax Compliance Decisions," International Studies Program Working Paper Series, at AYSPS, GSU paper0730, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
  11. James M. Poterba, 1987. "Tax Evasion and Capital Gains Taxation," NBER Working Papers 2119, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  12. David E. A. Giles, & Patrick J. Caragata, 1999. "The Learning Path of the Hidden Economy: The Tax Burden and Tax Evasion in New Zealand," Econometrics Working Papers 9904, Department of Economics, University of Victoria. [Downloadable!]
    Other versions:
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