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Economic and equity effects on tax reporting decisions

  • Kim, Chung K.
  • Evans III, John H.
  • Moser, Donald V.
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    File URL: http://www.sciencedirect.com/science/article/B6VCK-4G7X9GT-1/2/b69ddacd91ab45a37ee3ceae5a4e9746
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    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 30 (2005)
    Issue (Month): 7-8 ()
    Pages: 609-625

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    Handle: RePEc:eee:aosoci:v:30:y:2005:i:7-8:p:609-625
    Contact details of provider: Web page: http://www.elsevier.com/locate/aos

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    1. Poterba, James M, 1987. "Tax Evasion and Capital Gains Taxation," American Economic Review, American Economic Association, vol. 77(2), pages 234-39, May.
    2. Alm, James & Bahl, Roy & Murray, Matthew N, 1990. "Tax Structure and Tax Compliance," The Review of Economics and Statistics, MIT Press, vol. 72(4), pages 603-13, November.
    3. Alm, James & Jackson, Betty & McKee, Michael J., 1992. "Estimating the Determinants of Taxpayer Compliance with Experimental Data," National Tax Journal, National Tax Association, vol. 45(1), pages 107-14, March.
    4. Crane, Steven E & Nourzad, Farrokh, 1986. "Inflation and Tax Evasion: An Empirical Analysis," The Review of Economics and Statistics, MIT Press, vol. 68(2), pages 217-23, May.
    5. Jonathan S. Feinstein, 1991. "An Econometric Analysis of Income Tax Evasion and its Detection," RAND Journal of Economics, The RAND Corporation, vol. 22(1), pages 14-35, Spring.
    6. Clotfelter, Charles T, 1983. "Tax Evasion and Tax Rates: An Analysis of Individual Returns," The Review of Economics and Statistics, MIT Press, vol. 65(3), pages 363-73, August.
    7. James Andreoni & Brian Erard & Jonathan Feinstein, 1998. "Tax Compliance," Journal of Economic Literature, American Economic Association, vol. 36(2), pages 818-860, June.
    8. Crane, Steven E. & Nourzad, Farrokh, 1990. "Tax Rates and Tax Evasion: Evidence from California Amnesty Data," National Tax Journal, National Tax Association, vol. 43(2), pages 189-99, June.
    9. Alm, James & McClelland, Gary H. & Schulze, William D., 1992. "Why do people pay taxes?," Journal of Public Economics, Elsevier, vol. 48(1), pages 21-38, June.
    10. 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.
    11. Baldry, Jonathan C, 1987. "Income Tax Evasion and the Tax Schedule: Some Experimental Results," Public Finance = Finances publiques, , vol. 42(3), pages 357-83.
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