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Citations for "Audit selection and income tax underreporting in the tax compliance game"

by Alm, James & Bahl, Roy & Murray, Matthew N.

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  1. Fortin, Bernard & Lacroix, Guy & Villeval, Marie Claire, 2004. "Tax Evasion and Social Interactions," IZA Discussion Papers 1359, Institute for the Study of Labor (IZA).
  2. Gautier, Jean-François, 2001. "L’informel est-il une forme de fraude fiscale ? Une analyse micro-économétrique de la fraude fiscale des micro-entreprises à Madagascar," Economics Papers from University Paris Dauphine 123456789/4929, Paris Dauphine University.
  3. 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.
  4. James Alm & Brian Erard & Jonathan S. Feinstein, 1995. "The Relationship between State and Federal Tax Audits," NBER Working Papers 5134, National Bureau of Economic Research, Inc.
  5. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin American Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0732, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  6. Orviska, Marta & Caplanova, Anetta & Medved, Jozef & Hudson, John, 2006. "A cross-section approach to measuring the shadow economy," Journal of Policy Modeling, Elsevier, vol. 28(7), pages 713-724, October.
  7. James Alm, 2012. "Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies," Working Papers 1213, Tulane University, Department of Economics.
  8. E Gahramanov, 2009. "The Theoretical Analysis of Income Tax Evasion Revisited," Economic Issues Journal Articles, Economic Issues, vol. 14(1), pages 35-42, March.
  9. Jordi Caballé & Judith Panadés, 2005. "Cost Uncertainty and Taxpayer Compliance," International Tax and Public Finance, Springer, vol. 12(3), pages 239-263, May.
  10. Cécile Bazart & Aurélie Bonein, 2012. "Reciprocal Relationships in Tax Compliance Decisions," Economics Working Paper Archive (University of Rennes 1 & University of Caen) 201239, Center for Research in Economics and Management (CREM), University of Rennes 1, University of Caen and CNRS.
  11. Murray, Matthew N., 1995. "Sales Tax Compliance and Audit Selection," National Tax Journal, National Tax Association, vol. 48(4), pages 515-30, December.
  12. Inés Macho-Stadler & David Pérez-Castrillo, 1999. "Auditing with Signals," CIE Discussion Papers 1999-08, University of Copenhagen. Department of Economics. Centre for Industrial Economics.
    • Macho-Stadler, Ines & Perez-Castrillo, J David, 2002. "Auditing with Signals," Economica, London School of Economics and Political Science, vol. 69(273), pages 1-20, February.
  13. Giannakas, Konstantinos & Kaplan, Jonathan D., 2002. "Conservation Compliance On Highly Erodible Land: An Empirical Auditing Game," 2002 Annual meeting, July 28-31, Long Beach, CA 19607, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
  14. Orviska, Marta & Hudson, John, 2003. "Tax evasion, civic duty and the law abiding citizen," European Journal of Political Economy, Elsevier, vol. 19(1), pages 83-102, March.
  15. Yim, Andrew, 2009. "Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees," MPRA Paper 27856, University Library of Munich, Germany.
  16. 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 et Mondialisation).
  17. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin America," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0704, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  18. Kim, Chung Kweon, 2002. "Does fairness matter in tax reporting behavior?," Journal of Economic Psychology, Elsevier, vol. 23(6), pages 771-785, December.
  19. James, Simon & Alley, Clinton, 2002. "Tax compliance, self-assessment and tax administration," MPRA Paper 26906, University Library of Munich, Germany.
  20. Emin Gahramanov, 2009. "Tax Evasion and Dynamic Inefficiency," Economics Bulletin, AccessEcon, vol. 29(1), pages 437-443.
  21. Ratbek Dzhumashev & Emin Gahramanov, 2010. "A Growth Model with Income Tax Evasion: Some Implications for Australia," The Economic Record, The Economic Society of Australia, vol. 86(275), pages 620-636, December.
  22. Alm, James, 1996. "What Is an "Optimal'"Tax System?," National Tax Journal, National Tax Association, vol. 49(1), pages 117-33, March.
  23. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.
  24. Park, Chang-Gyun & Hyun, Jin Kwon, 2003. "Examining the determinants of tax compliance by experimental data: a case of Korea," Journal of Policy Modeling, Elsevier, vol. 25(8), pages 673-684, November.
  25. Ratbek Dzhumashev & Emin Gahramanov, 2009. "A Stochastic Growth Model with Income Tax Evasion: Implications for Australia," Economics Series 2009_05, Deakin University, Faculty of Business and Law, School of Accounting, Economics and Finance.
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