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Citations for "Income tax evasion: A theoretical analysis"

by Yitzhaki, Shlomo

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Cited by (explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.):
  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. Alejandro Estelle-Moré, . "Tax evasion in a semi-decentralised tax administration," Studies on the Spanish Economy 48, FEDEA. [Downloadable!]
  3. Francesco Busato & Bruno Chiarini & Pasquale de Angelis & Elisabetta Marzano, 2005. "Capital Subsidies and the Underground Economy," Economics Working Papers 2005-10, School of Economics and Management, University of Aarhus. [Downloadable!]
  4. David E. A. Giles & Betty J. Johnson, 1999. "Taxes, Risk-Aversion, and the Size of the Underground Economy: A Nonparametric Analysis With New Zealand Data," Econometrics Working Papers 9910, Department of Economics, University of Victoria. [Downloadable!]
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  5. Alejandro Esteller-More, 2003. "The Politics of Tax Administration: Evidence from Spain," Public Economics 0303004, EconWPA. [Downloadable!]
  6. Joel Slemrod & Shlomo Yitzhaki, 1985. "The Optimal Size of a Tax Collection Agency," NBER Working Papers 1759, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  7. Dzhumashev, Ratbek & Gahramanov, Emin, 2008. "Can We Tax the Desire for Tax Evasion?," MPRA Paper 11960, University Library of Munich, Germany. [Downloadable!]
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  8. Manoj Atolia, 2003. "An OLG Model of Tax Evasion with Public Capital," Working Papers wp2003_04_01, Department of Economics, Florida State University. [Downloadable!]
  9. Claude Montmarquette & Giorgio Coricelli & Mateus Joffily & Marie-Claire Villeval, 2007. "Tax Evasion: Cheating Rationally or Deciding Emotionally?," Working Papers 0724, Groupe d'Analyse et de Théorie Economique (GATE), Centre national de la recherche scientifique (CNRS), Université Lyon 2, Ecole Normale Supérieure. [Downloadable!]
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  10. 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!]
  11. Traxler, Christian, 2006. "Social Norms and Conditional Cooperative Taxpayers," Discussion Papers in Economics 1202, University of Munich, Department of Economics. [Downloadable!]
  12. Vitaly Pruzhansky, 2004. "Honesty in a Signaling Model of Tax Evasion," Tinbergen Institute Discussion Papers 04-022/1, Tinbergen Institute. [Downloadable!]
  13. K.J. Bernhard Neumaerker & Gerald Pech, 2001. "Why Does the Government Obey the Constitution? Theory and Application to Tax Evasion," CRIEFF Discussion Papers 0113, Centre for Research into Industry, Enterprise, Finance and the Firm. [Downloadable!]
  14. 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)
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  15. Friedrich G. Schneider & Benno Torgler, 2006. "What shapes attitudes toward paying taxes? Evidence from multicultural european countries," Economics working papers 2006-08, Department of Economics, Johannes Kepler University Linz, Austria. [Downloadable!]
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  16. 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)
  17. Tatiana Damjanovic & David Ulph, 2007. "Tax Progressivity, Income Distribution and Tax Non-Compliance," Discussion Paper Series, Department of Economics 0712, Department of Economics, University of St. Andrews. [Downloadable!]
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  18. 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!]
  19. Traxler, Christian, 2006. "Voting over Taxes: The Case of Tax Evasion," Discussion Papers in Economics 1188, University of Munich, Department of Economics. [Downloadable!]
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  20. Michael Keen & Yitae Kim & Ricardo Varsano, 2008. "The “flat tax(es)”: principles and experience," International Tax and Public Finance, Springer, vol. 15(6), pages 712-751, December. [Downloadable!] (restricted)
  21. Goerke, Laszlo, 2001. "Tax Evasion in a Unionised Economy," IZA Discussion Papers 382, Institute for the Study of Labor (IZA). [Downloadable!]
  22. Bernard Fortin & Guy Lacroix & Marie-Claire Villeval, 2004. "Tax Evasion and Social Interactions," Cahiers de recherche 0432, CIRPEE. [Downloadable!]
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  23. Joel Slemrod, 1998. "A General Model of the Behavioral Response to Taxation," NBER Working Papers 6582, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  24. Kolm, Ann-Sofie & Nielsen, Søren Bo, 2005. "Under-reporting of Income and Labor Market Performance," Research Papers in Economics 2005:5, Stockholm University, Department of Economics. [Downloadable!]
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  25. Alejandro Esteller-More, 2004. "Tax Evasion in Interrelated Taxes," Public Economics 0401001, EconWPA. [Downloadable!]
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  26. S. Giese & A. Hoffmann, . "Tax Evasion and Risky Investments in an Intertemporal Context - An Experimental Study-," Sonderforschungsbereich 373 2000-30, Humboldt Universitaet Berlin.
  27. Ronald Wintrobe, 2001. "Tax Evasion and Trust," UWO Department of Economics Working Papers 200111, University of Western Ontario, Department of Economics. [Downloadable!]
  28. Manoj Atolia, 2003. "Public Investment, Tax Evasion and Welfare Effects of a Tariff Reform," Working Papers wp2003_10_01, Department of Economics, Florida State University, revised Oct 2008. [Downloadable!]
  29. Albu, Lucian-Liviu, 2003. "Underground economy modelling: simple models with complicated dynamics," MPRA Paper 12447, University Library of Munich, Germany. [Downloadable!]
  30. Benno Torgler, 2004. "Moral Suasion: An alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland," CREMA Working Paper Series 2004-01, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
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  31. Ann-Sofie Kolm & Birthe Larsen, 2003. "Wages, Unemployment, and the Underground Economy," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
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  32. Laszlo Goerke, 2006. "Corporate and Personal Income Tax Declarations," IZA Discussion Papers 2239, Institute for the Study of Labor (IZA). [Downloadable!]
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  33. 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!]
  34. C. Cadsby & Elizabeth Maynes & Viswanath Trivedi, 2006. "Tax compliance and obedience to authority at home and in the lab: A new experimental approach," Experimental Economics, Springer, vol. 9(4), pages 343-359, December. [Downloadable!] (restricted)
  35. Luigi Mittone, 1997. "Subjective versus objective probability: results from seven experiments on fiscal evasion," CEEL Working Papers 9704, Computable and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia. [Downloadable!]
  36. Mukhtar Ali & H. Cecil & James Knoblett, 2001. "The effects of tax rates and enforcement policies on taxpayer compliance: A study of self-employed taxpayers," Atlantic Economic Journal, International Atlantic Economic Society, vol. 29(2), pages 186-202, June. [Downloadable!] (restricted)
  37. Rainald Borck, 2002. "Stricter Enforcement May Increase Tax Evasion," Discussion Papers of DIW Berlin 297, DIW Berlin, German Institute for Economic Research. [Downloadable!]
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  38. Kalina Koleva & Jean-Marie Monnier, 2006. "La nature juridique de l'impôt dans l'ancienne et la nouvelle économie du droit fiscal," Cahiers de la Maison des Sciences Economiques r06057, Université Panthéon-Sorbonne (Paris 1). [Downloadable!]
  39. Luigi Mittone, 2002. "Dynamic behaviours in tax evasion. An experimental approach," CEEL Working Papers 0203, Computable and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia. [Downloadable!]
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  40. Roger N. Waud, 1989. "Tax Aversion, Optimal Tax Rates, and Indexation," NBER Working Papers 2643, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  41. Bruno Chiarini & Elisabetta Marzano & Francesco Busato & Pasquale De Angelis, 2007. "State Aid Policies and Underground Activities," Discussion Papers 4_2007, D.E.S. (Department of Economic Studies), University of Naples "Parthenope", Italy. [Downloadable!]
  42. Jean-François Gautier, 2000. "L’informel est-il une forme de fraude fiscale ? Une analyse microéconométrique de la fraude fiscale des micro-entreprises à Madagascar," Working Papers DT/2000/07, DIAL (Développement, Institutions & Analyses de Long terme). [Downloadable!]
  43. Elaine Silverman & Jonathan Skinner, 2001. "Are For-Profit Hospitals Really Different? Medicare Upcoding and Market Structure," NBER Working Papers 8133, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  44. Epstein, Gil S. & Gang, Ira N., 2009. "Why Pay Taxes When No One Else Does?," IZA Discussion Papers 4153, Institute for the Study of Labor (IZA). [Downloadable!]
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  45. Kalina Koleva, 2005. "A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience," Cahiers de la Maison des Sciences Economiques r05050, Université Panthéon-Sorbonne (Paris 1). [Downloadable!]
  46. Joel Slemrod, 1988. "Are Estimated Tax Elasticities Really Just Tax Evasion Elasticities? The Case of Charitable Contributions," NBER Working Papers 2733, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  47. Juan Prieto-Rodriguez & Maria Jose Sanzo-Perez & Javier Suarez-Pandiello, 2005. "Análisis económico de la actitud hacia el fraude fiscal en España," Public Economics 0502005, EconWPA. [Downloadable!]
  48. Marisa Ratto & Richard Thomas & David Ulph, 2005. "Tax Compliance as a Social Norm and the Deterrent Effect of Investigations," The Centre for Market and Public Organisation 05/127, Department of Economics, University of Bristol, UK. [Downloadable!]
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This page was last updated on 2009-12-30.

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