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Citations for "Income tax compliance in a principal-agent framework"

by Reinganum, Jennifer F. & Wilde, Louis L.

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  1. Dimitri, Carolyn & Lichtenberg, Erik, 2000. "Verification In Contracts With Random Changes In Quality," Working Papers 28565, University of Maryland, Department of Agricultural and Resource Economics.
  2. Amihai Glazer & Refael Hassin, 1998. "Governmental failures in evaluating programs," Public Choice, Springer, vol. 94(1), pages 105-115, January.
  3. Chongwoo Choe, 1995. "Contract Design and Costly Verification Games," Working Papers 1995.18, School of Economics, La Trobe University.
  4. Kai A. Konrad & Salmai Qari, 2012. "The Last Refuge of a Scoundrel? Patriotism and Tax Compliance," Economica, London School of Economics and Political Science, vol. 79(315), pages 516-533, 07.
  5. Almunia, Miguel & Lopez-Rodriguez, David, 2012. "The efficiency cost of tax enforcement: evidence from a panel of spanish firms," MPRA Paper 44153, University Library of Munich, Germany.
  6. Philipp Meyer-Brauns, 2014. "Optimal Auditing with Heterogeneous Audit Perceptions," Working Papers tax-mpg-rps-2014-06, Max Planck Institute for Tax Law and Public Finance.
  7. Inés Macho Stadler & David Perez-Castrillo, 2005. "Optimal inspection policy and income-tax compliance," Hacienda Pública Española, IEF, vol. 173(2), pages 9-45, June.
  8. Picard, Pierre, 1996. "Auditing claims in the insurance market with fraud: The credibility issue," Journal of Public Economics, Elsevier, vol. 63(1), pages 27-56, December.
  9. Ognedal, Tone & Barth, Erling, 2005. "Unreported Labour," Memorandum 28/2005, Oslo University, Department of Economics.
  10. Kuhn, Michael & Siciliani, Luigi, 2008. "Upcoding and Optimal Auditing in Health Care (or The economics of DRG creep)," CEPR Discussion Papers 6689, C.E.P.R. Discussion Papers.
  11. Barth, Erling & Cappelen, Alexander W. & Ognedal, Tone, 2013. "Fair tax evasion," Discussion Paper Series in Economics 11/2013, Department of Economics, Norwegian School of Economics.
    • Barth, Erling & Cappelen, Alexander W. & Ognedal, Tone, 2006. "Fair Tax Evasion," Memorandum 07/2006, Oslo University, Department of Economics.
  12. Andrea Moro & Matthew F. Mitchell, 2005. "Informationally Efficient Trade Barriers," Public Economics 0503004, EconWPA.
  13. Privileggi, Fabio, 2007. "The cutoff policy of taxation when CRRA taxpayers differ in risk aversion coefficients and income: a proof," POLIS Working Papers 99, Institute of Public Policy and Public Choice - POLIS.
  14. Kaplow, Louis, 1990. "Optimal taxation with costly enforcement and evasion," Journal of Public Economics, Elsevier, vol. 43(2), pages 221-236, November.
  15. Joel Slemrod & Shlomo Yitzhaki, 2000. "Tax Avoidance, Evasion, and Administration," NBER Working Papers 7473, National Bureau of Economic Research, Inc.
  16. Hoseini, M., 2014. "Misreporting in the Value-Added Tax and the Optimal Enforcement," Discussion Paper 2014-061, Tilburg University, Center for Economic Research.
  17. Alejandro Esteller-More, 2004. "Tax Evasion in Interrelated Taxes," Public Economics 0401001, EconWPA.
  18. Ralph-C Bayer, 2004. "Finding Out Who the Crooks Are - Tax Evasion with Sequential Auditing," School of Economics Working Papers 2004-10, University of Adelaide, School of Economics.
  19. Loretz, Simon & Moore, Padraig J., 2009. "Corporate tax competition between firms," Working Papers in Economics and Finance 2009-3, University of Salzburg.
  20. Ines Macho-Stadler & David Pérez-Castrillo, 2007. "Optimal Monitoring to Implement Clean Technologies when Pollution is Random," CESifo Working Paper Series 1966, CESifo Group Munich.
  21. Laszlo Goerke, 2015. "Income tax buyouts and income tax evasion," International Tax and Public Finance, Springer, vol. 22(1), pages 120-143, February.
  22. Eduardo Engel & James Hines, 2000. "Understanding Tax Evasion Dynamics," Econometric Society World Congress 2000 Contributed Papers 1117, Econometric Society.
  23. Simone Pellegrino & Massimiliano Piacenza & Gilberto Turati, 2008. "The Runaway Taxpayer or: Is Prior Tax Notice Effective against Scofflaws?," Working papers 1, Former Department of Economics and Public Finance "G. Prato", University of Torino.
  24. Kaplow, Louis & Shavell, Steven, 1994. "Optimal Law Enforcement with Self-Reporting of Behavior," Journal of Political Economy, University of Chicago Press, vol. 102(3), pages 583-606, June.
  25. Katherine Cuff & Nicolas Marceau & Steeve Mongrain & Joanne Roberts, 2009. "Optimal Policies and the Informal Sector," Department of Economics Working Papers 2009-14, McMaster University.
  26. Sato, Hideki, 2011. "Raising Wages as a Strategy to Reduce Corruption," MPRA Paper 45688, University Library of Munich, Germany.
  27. Jellal, Mohamed, 2009. "Bureaucracy and Corruption Taxation Proof," MPRA Paper 17177, University Library of Munich, Germany.
  28. Ratto, Marisa & Thomas, Richard & Ulph, David, 2013. "The indirect effects of auditing taxpayers," Economics Papers from University Paris Dauphine 123456789/4728, Paris Dauphine University.
  29. Tan, Fangfang & Yim, Andrew, 2010. "Deterrence Effects of Auditing Rules: An Experimental Study," MPRA Paper 27859, University Library of Munich, Germany.
  30. Rafael Di Tella & Alberto Ades, 1999. "Rents, Competition, and Corruption," American Economic Review, American Economic Association, vol. 89(4), pages 982-993, September.
  31. Bayer, Ralph-C., 2006. "A contest with the taxman - the impact of tax rates on tax evasion and wastefully invested resources," European Economic Review, Elsevier, vol. 50(5), pages 1071-1104, July.
  32. Cremer, Helmuth & Gahvari, Firouz, 1996. "Tax evasion and the optimum general income tax," Journal of Public Economics, Elsevier, vol. 60(2), pages 235-249, May.
  33. Gabriela S. Pantoja & Rodrigo S. Penaloza, 2014. "Tax evasion under behavioral structures," Economia, ANPEC - Associação Nacional dos Centros de Pósgraduação em Economia [Brazilian Association of Graduate Programs in Economics], vol. 15(1), pages 30_40.
  34. Ralph-C Bayer, 2003. "Income Tax Evasion with Morally Constraint Taxpayers: The Role of Evasion Opportunities and Evasion Cost," School of Economics Working Papers 2003-04, University of Adelaide, School of Economics.
  35. repec:dgr:kubcen:200510 is not listed on IDEAS
  36. Olivella, P. & Aron, D.J., 1991. "Bonuses and Penalties as Equilibrium Incentive Devices, with Application to Manufacturing Systems," UFAE and IAE Working Papers 153.91, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
  37. Hindriks, J. & Keen, M. & Muthoo, A., 1996. "Corruption, Extortion and Evasion," Papers 179, Notre-Dame de la Paix, Sciences Economiques et Sociales.
  38. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
  39. Ravikumar, B & Zhang, Yuzhe, 2010. "Optimal auditing in a dynamic model of tax compliance," MPRA Paper 22924, University Library of Munich, Germany.
  40. Jellal, Mohamed, 2009. "Informal Sector and Taxation," MPRA Paper 17129, University Library of Munich, Germany.
  41. Garrido, Nicolás & Mittone, Luigi, 2013. "An agent based model for studying optimal tax collection policy using experimental data: The cases of Chile and Italy," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 42(C), pages 24-30.
  42. Boccard, Nicolas & Legros, Patrick, 2002. "Audit Competition in Insurance Oligopolies," CEPR Discussion Papers 3478, C.E.P.R. Discussion Papers.
  43. Konrad, Kai A. & Lohse, Tim & Qari, Salmai, 2011. "Customs compliance and the power of imagination," Discussion Papers, Research Professorship & Project "The Future of Fiscal Federalism" SP II 2011-108, Social Science Research Center Berlin (WZB).
  44. M. Martin Boyer & Jörg Schiller, 2003. "Merging Automobile Insurance Regulatory Bodies: The Case of Atlantic Canada," CIRANO Working Papers 2003s-70, CIRANO.
  45. Dhami, Sanjit & Al-Nowaihi, Ali, 2010. "Optimal taxation in the presence of tax evasion: Expected utility versus prospect theory," Journal of Economic Behavior & Organization, Elsevier, vol. 75(2), pages 313-337, August.
  46. Frédéric Loss & Estelle Malavolti-Grimal & Thibaud Vergé & Fabian Bergès-Sennou, 2005. "European Competition Policy Modernization : From Notifications to Legal Exception," Working Papers 2005-38, Centre de Recherche en Economie et Statistique.
  47. Luigi Alberto Franzoni, 1995. "Prosecutorial Discretion and Criminal Deterrence," Working Papers 234, Dipartimento Scienze Economiche, Universita' di Bologna.
  48. Giovanni Immordino & Francesco Flaviano Russo, 2014. "Taxing Cash to Fight Collaborative Tax Evasion?," CSEF Working Papers 351, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
  49. Konrad, Kai A. & Lohse, Tim & Qari, Salmai, 2014. "Deception choice and self-selection – The importance of being earnest," Journal of Economic Behavior & Organization, Elsevier, vol. 107(PA), pages 25-39.
  50. Jost, Peter-J, 2001. "Crime, coordination, and punishment: An economic analysis," International Review of Law and Economics, Elsevier, vol. 21(1), pages 23-46, March.
  51. Glen Ueng, K. L. & Yang, C. C., 2001. "Plea bargaining with the IRS: extensions and further results," Journal of Public Economics, Elsevier, vol. 81(1), pages 83-98, July.
  52. M. Martin Boyer, 2001. "Project Financing when the Principal Cannot Commit," CIRANO Working Papers 2001s-29, CIRANO.
  53. Marchese, Carla & Privileggi, Fabio, 2007. "Increasing the efficiency of the 'Studi di Settore' might backfire," POLIS Working Papers 83, Institute of Public Policy and Public Choice - POLIS.
  54. Iskandar, Deden Dinar & Wuenscher, Tobias & Badhuri, Anik, 2012. "The Determinants of Compliance on Environmental Tax: The Insights of Theoretical and Experimental Approaches Motivated by the Case of Indonesia," 86th Annual Conference, April 16-18, 2012, Warwick University, Coventry, UK 134977, Agricultural Economics Society.
  55. Louis Kaplow, 1994. "Optimal Insurance Contracts When Establishing the Amount of Losses Is Costly," The Geneva Risk and Insurance Review, Palgrave Macmillan, vol. 19(2), pages 139-152, December.
  56. Jordi Caballe & Judith Panadés, 2004. "Cost Uncertainty and Taxpayer Compliance," Working Papers 127, Barcelona Graduate School of Economics.
  57. Kim, Youngse, 2003. "Income distribution and equilibrium multiplicity in a stigma-based model of tax evasion," Journal of Public Economics, Elsevier, vol. 87(7-8), pages 1591-1616, August.
  58. Mirco Tonin, 2014. "Reporting import tariffs (and other taxes)," International Tax and Public Finance, Springer, vol. 21(1), pages 153-173, February.
  59. Bazart, C., 2001. "Les comportements de fraude fiscale : le face-à-face contribuables - administration fiscale," Cahiers du CREDEN (CREDEN Working Papers) 01.06.22, CREDEN (Centre de Recherche en Economie et Droit de l'Energie), Faculty of Economics, University of Montpellier 1.
  60. Lohse, Tim & Konrad, Kai A. & Qari, Salmai, 2014. "Deception Choice and Audit Design - The Importance of Being Earnest," Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100577, Verein für Socialpolitik / German Economic Association.
  61. Vitaly Pruzhansky, 2004. "Honesty in a Signaling Model of Tax Evasion," Tinbergen Institute Discussion Papers 04-022/1, Tinbergen Institute.
  62. Lindsay Tedds, 2010. "Estimating the income reporting function for the self-employed," Empirical Economics, Springer, vol. 38(3), pages 669-687, June.
  63. Cuff, Katherine & Marceau, Nicolas & Mongrain, Steeve & Roberts, Joanne, 2011. "Optimal Policies with an Informal Sector," Journal of Public Economics, Elsevier, vol. 95(11), pages 1280-1291.
  64. Bénédicte Coestier & Nathalie Fombaron, 2003. "L'audit en assurance," THEMA Working Papers 2003-41, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
  65. Bruno Chiarini & Simona Monteleone, 2011. "Discretionary policy, strategic complementarity and tax evasion. A strategic analysis of the Italian audit mechanism," Discussion Papers 4_2011, D.E.S. (Department of Economic Studies), University of Naples "Parthenope", Italy.
  66. Matthias Dischinger & Nadine Riedel, 2008. "Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms," Working Papers 060, Bavarian Graduate Program in Economics (BGPE).
  67. repec:noj:journl:v:38:y:2013:p:3 is not listed on IDEAS
  68. Helmuth Cremer & Firouz Gahvari, 1997. "Tax Competition and Tax Evasion," Nordic Journal of Political Economy, Nordic Journal of Political Economy, vol. 24, pages 89-104.
  69. Inés Macho-Stadler & J. Pérez-Castrillo, 1996. "Optimal tax auditing when some individuals need not file," Review of Economic Design, Springer, vol. 2(1), pages 99-115, December.
  70. Alm, James, 1996. "What Is an "Optimal'"Tax System?," National Tax Journal, National Tax Association, vol. 49(1), pages 117-33, March.
  71. Robin Boadway & Motohiro Sato, 2000. "The Optimality of Punishing Only the Innocent: The Case of Tax Evasion," International Tax and Public Finance, Springer, vol. 7(6), pages 641-664, December.
  72. Frank A Cowell, 2003. "Sticks and Carrots," STICERD - Distributional Analysis Research Programme Papers 68, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
  73. Laura Sour, 2004. "An Economic Model of Tax Compliance with Individual Morality and Group Conformity," Economía Mexicana NUEVA ÉPOCA, , vol. 0(1), pages 43-61, January-J.
  74. Hsiao-Chi Chen & Shi-Miin Liu & Chiung-Yun Chang, 2013. "Commitment or no-commitment to monitoring in emission tax systems?," Environmental Economics and Policy Studies, Society for Environmental Economics and Policy Studies - SEEPS, vol. 15(2), pages 171-188, April.
  75. Loukas Balafoutas & Adrian Beck & Rudolf Kerschbamer & Matthias Sutter, 2014. "The Hidden Costs of Tax Evasion - Collaborative Tax Evasion in Markets for Expert Services," Working Papers 2014-01, Faculty of Economics and Statistics, University of Innsbruck.
  76. Holger C. Wolf, 1993. "Anti-Tax Revolutions and Symbolic Prosecutions," NBER Working Papers 4337, National Bureau of Economic Research, Inc.
  77. Tan, Fangfang & Yim, Andrew, 2014. "Can strategic uncertainty help deter tax evasion? An experiment on auditing rules," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 161-174.
  78. Alary, David & Besfamille, Martin, 2002. "Do insurance defrauders want to be punished ?," Economics Papers from University Paris Dauphine 123456789/6456, Paris Dauphine University.
  79. Luigi Alberto Franzoni, 1996. "Punishment and Grace: on the Economics of Permanent Amnesties," Working Papers 252, Dipartimento Scienze Economiche, Universita' di Bologna.
  80. repec:ebl:ecbull:v:8:y:2003:i:9:p:1-10 is not listed on IDEAS
  81. Jellal, Mohamed & Bouzahzah, Mohamed, 2012. "Corruption and tax evasion an optimal policy," MPRA Paper 38813, University Library of Munich, Germany.
  82. John K. Hill & James E. Pearce, 1988. "The incidence of sanctions against U.S. employers of illegal aliens," Research Paper 8811, Federal Reserve Bank of Dallas.
  83. Marisa Ratto & Thibaud Vergé, 2003. "Optimal Audit Policy and Heterogenous Agents," Public Economics 0301001, EconWPA.
  84. Parkash Chander, 2004. "Risk Aversion and Income Tax Enforcement," Econometric Society 2004 Far Eastern Meetings 531, Econometric Society.
  85. Hsiao-Chi Chen & Shi-Miin Liu, 2005. "Dynamic Incentive Contracts under No-Commitment to Periodic Auditing and a Non-retrospective Penalty System," Journal of Economics, Springer, vol. 85(2), pages 107-139, 08.
  86. Boyer, Martin, 2001. "Les clauses de valeur à neuf sont-elles optimales?," L'Actualité Economique, Société Canadienne de Science Economique, vol. 77(1), pages 53-74, mars.
  87. Iskandar, Deden Dinar & Wuenscher, Tobias, 2012. "Finding the Stronger Impact among Bribery, Financial Reward, and Religious Attitude: The Insights of Experiment on Environmental Tax Compliance in Indonesia," 2012 Conference (56th), February 7-10, 2012, Freemantle, Australia 124316, Australian Agricultural and Resource Economics Society.
  88. Marchese, Carla & Privileggi, Fabio, 2009. "A model of the Italian cut-off system for taxing small businesses," Research in Economics, Elsevier, vol. 63(2), pages 127-134, June.
  89. Dimitri, Carolyn & Lichtenberg, Erik, 2002. "Quality Inspection, Adverse Selection And Trade In Perishable Commodities," Working Papers 28579, University of Maryland, Department of Agricultural and Resource Economics.
  90. repec:dgr:uvatin:20040022 is not listed on IDEAS
  91. Boyer, M. Martin & Schiller, Jörg, 2003. "Merging automobile regulatory bodies: The case of Atlantic Canada," Working Papers on Risk and Insurance 11, University of Hamburg, Institute for Risk and Insurance.
  92. Ralph-C Bayer, 2004. "Moral Constraints and the Evasion of Income Tax," School of Economics Working Papers 2004-09, University of Adelaide, School of Economics.
  93. CHANDER, Parkash, 2000. "A simple measure of risk aversion in the large and an application," CORE Discussion Papers 2000041, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  94. Matthew F. Mitchell & Andrea Moro, 2006. "Persistent Distortionary Policies with Asymmetric Information," American Economic Review, American Economic Association, vol. 96(1), pages 387-393, March.
  95. Miguel Sanchez-Villalba, 2006. "Anti-evasion auditing policy in the presence of common income shocks," LSE Research Online Documents on Economics 6543, London School of Economics and Political Science, LSE Library.
  96. Meng-Yu Liang & C.C. Yang, 2007. "On the Budget-Constrained IRS: Equilibrium and Equilibrium and efficiency," IEAS Working Paper : academic research 07-A002, Institute of Economics, Academia Sinica, Taipei, Taiwan.
  97. Erich Kirchler & Stephan Muehlbacher & Barbara Kastlunger & Ingrid Wahl, 2007. "Why Pay Taxes? A Review of Tax Compliance Decisions," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0730, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  98. Vasin Alexander & Vasina Polina, 2002. "Tax Optimization under Tax Evasion: The Role of Penalty Constraints," EERC Working Paper Series 01-09e, EERC Research Network, Russia and CIS.
  99. 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.
  100. 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.
  101. Jeffrey M. Lacker, 1989. "Limited commitment and costly enforcement," Working Paper 90-02, Federal Reserve Bank of Richmond.
  102. Josef Falkinger & Herbert Walther, 1991. "Separating small and big fish: The case of income tax evasion," Journal of Economics, Springer, vol. 54(1), pages 55-67, February.
  103. Kirstein, Roland, 2005. "Bayesian Monitoring," CSLE Discussion Paper Series 2005-06, Saarland University, CSLE - Center for the Study of Law and Economics.
  104. Alejandro Esteller-Moré, 2011. "Is the tax administration just a money machine? Empirical evidence on redistributive politics," Economics of Governance, Springer, vol. 12(3), pages 275-299, September.
  105. Schroyen, Fred, 1997. "Pareto efficient income taxation under costly monitoring," Journal of Public Economics, Elsevier, vol. 65(3), pages 343-366, September.
  106. Anastasios Xepapadeas & Yannis Petrohilos-Andrianos, . "On the Evolution of Compliance and Regulation with Tax Evading Agents," DEOS Working Papers 1325, Athens University of Economics and Business.
  107. Petr Vácha, 2014. "Challenges in Auditing Income Taxes in the IFRS Environment: The Czech Republic Case," European Financial and Accounting Journal, University of Economics, Prague, vol. 2014(4).
  108. 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.
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