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Self-selection with measurement errors A microeconometric analysis of the decision to seek tax assistance and its implications for tax compliance

  • Erard, Brian
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    File URL: http://www.sciencedirect.com/science/article/B6VC0-3SX285R-F/2/e35b507a61be83f7801b5da086eff1d6
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    Article provided by Elsevier in its journal Journal of Econometrics.

    Volume (Year): 81 (1997)
    Issue (Month): 2 (December)
    Pages: 319-356

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    Handle: RePEc:eee:econom:v:81:y:1997:i:2:p:319-356
    Contact details of provider: Web page: http://www.elsevier.com/locate/jeconom

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    1. Brian Erard & Jonathan Feinstein, 1993. "Honesty and Evasion in the Tax Compliance Game," Carleton Economic Papers 93-06, Carleton University, Department of Economics, revised 1994.
    2. Reinganum, Jennifer F & Wilde, Louis L, 1991. "Equilibrium Enforcement and Compliance in the Presence of Tax Practitioners," Journal of Law, Economics and Organization, Oxford University Press, vol. 7(1), pages 163-81, Spring.
    3. repec:att:wimass:9610 is not listed on IDEAS
    4. Dubin, Jeffrey A, et al, 1992. "The Demand for Tax Return Preparation Services," The Review of Economics and Statistics, MIT Press, vol. 74(1), pages 75-82, February.
    5. Andreoni, J. & Erard, B. & Feinstein, J., 1996. "Tax Compliance," Working papers 9610r, Wisconsin Madison - Social Systems.
    6. Erard, Brian, 1993. "Taxation with representation : An analysis of the role of tax practitioners in tax compliance," Journal of Public Economics, Elsevier, vol. 52(2), pages 163-197, September.
    7. 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.
    8. G.S. Maddala & Forrest D. Nelson, 1975. "Specification Errors in Limited Dependent Variable Models," NBER Working Papers 0096, National Bureau of Economic Research, Inc.
    9. Christian, Charles W. & Gupta, Sanjay & Lin, Suming, 1993. "Determinants of Tax Preparer Usage: Evidence from Panel Data," National Tax Journal, National Tax Association, vol. 46(4), pages 487-503, December.
    10. Graetz, Michael J. & Reinganum, Jennifer F. & Wilde, Louis L., . "The Tax Compliance Game: Toward an Interactive Theory of Law Enforcement," Working Papers 589, California Institute of Technology, Division of the Humanities and Social Sciences.
    11. Feinstein, Jonathan S, 1990. "Detection Controlled Estimation," Journal of Law and Economics, University of Chicago Press, vol. 33(1), pages 233-76, April.
    12. Klepper, Steven & Mazur, Mark & Nagin, Daniel, 1991. "Expert Intermediaries and Legal Compliance: The Case of Tax Preparers," Journal of Law and Economics, University of Chicago Press, vol. 34(1), pages 205-29, April.
    13. Erard, Brian & Feinstein, Jonathan S, 1994. "The Role of Moral Sentiments and Audit Perceptions in Tax Compliance," Public Finance = Finances publiques, , vol. 49(Supplemen), pages 70-89.
    14. 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.
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