IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login

Citations for "Cheating the Government: The Economics of Evasion"

by Frank A. Cowell

For a complete description of this item, click here. For a RSS feed for citations of this item, click here.
as in new window

  1. Ralph C Bayer, 2004. "A contest with the taxman - The impact of tax rates on tax evasion and wastefully invested resources," Public Economics 0412010, EconWPA.
  2. Robin Boadway & Nicolas Marceau & Steeve Mongrain, 2000. "Tax Evasion and Trust," Discussion Papers dp00-05, Department of Economics, Simon Fraser University, revised Feb 2000.
  3. Alm, James & Cherry, Todd L. & Jones, Michael & McKee, Michael, 2012. "Social programs as positive inducements for tax participation," Journal of Economic Behavior & Organization, Elsevier, vol. 84(1), pages 85-96.
  4. Agell, Jonas & Persson, Mats, 2000. "Tax arbitrage and labor supply," Journal of Public Economics, Elsevier, vol. 78(1-2), pages 3-24, October.
  5. James Alm & Todd Cherry & Michael Jones & Michael McKee, 2011. "Taxpayer Information Assistance Services and Tax Compliance Behavior," Working Papers 1101, Tulane University, Department of Economics.
  6. Umberto Galmarini & Simone Pellegrino & Massimiliano Piacenza & Gilberto Turati, 2014. "The runaway taxpayer," International Tax and Public Finance, Springer, vol. 21(3), pages 468-497, June.
  7. Gerxhani, Klarita & Schram, Arthur, 2006. "Tax evasion and income source: A comparative experimental study," Journal of Economic Psychology, Elsevier, vol. 27(3), pages 402-422, June.
  8. Philippe Bacchetta & Maria Paz Espinosa, 1993. "Information Sharing and Tax Competition Among Governments," CEPR Financial Markets Paper 0028, European Science Foundation Network in Financial Markets, c/o C.E.P.R, 77 Bastwick Street, London EC1V 3PZ..
  9. Graversen, Ebbe Krogh & Smith, Nina, 2002. "Tax Evasion and Work in the Underground Sector," CLS Working Papers 01-2, University of Aarhus, Aarhus School of Business, Centre for Labour Market and Social Research.
  10. Ian Parry, 2002. "Tax Deductions and the Marginal Welfare Cost of Taxation," International Tax and Public Finance, Springer, vol. 9(5), pages 531-552, September.
  11. Bruno S. Frey & Alois Stutzer, . "Happiness, Economy and Institutions," IEW - Working Papers 015, Institute for Empirical Research in Economics - University of Zurich.
  12. 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.
  13. Dirk Niepelt, 2004. "Timing Tax Evasion," Working Papers 04.07, Swiss National Bank, Study Center Gerzensee.
  14. Junmin Wan, 2006. "The Incentive to Declare Taxes and Tax Revenue: The Lottery Receipt Experiment in China," Discussion Papers in Economics and Business 06-25, Osaka University, Graduate School of Economics and Osaka School of International Public Policy (OSIPP).
  15. Kent Matthews & Jean Lloyd-Williams, 2001. "The VAT-Evading Firm and VAT Evasion: An Empirical Analysis," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 8(1), pages 39-49.
  16. Slemrod, Joel & Yitzhaki, Shlomo, 2002. "Tax avoidance, evasion, and administration," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 22, pages 1423-1470 Elsevier.
  17. Carillo, Maria Rosaria & Pugno, Maurizio, 2004. "The underground economy and underdevelopment," Economic Systems, Elsevier, vol. 28(3), pages 257-279, September.
  18. Eduardo M.R.A. Engel & James R. Hines, Jr., 1999. "Understanding Tax Evasion Dynamics," NBER Working Papers 6903, National Bureau of Economic Research, Inc.
  19. Tóth, István János & Semjén, András, 2004. "Rejtett gazdaság és adózási magatartás, 1996-2001
    [The hidden economy and taxation-related behaviour, 1996-2001]
    ," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(6), pages 560-583.
  20. Çule, Monika & Fulton, Murray, 2009. "Business culture and tax evasion: Why corruption and the unofficial economy can persist," Journal of Economic Behavior & Organization, Elsevier, vol. 72(3), pages 811-822, December.
  21. Ines Macho-Stadler & David Perez-Castrillo, 2000. "Auditing with Signals," Econometric Society World Congress 2000 Contributed Papers 0660, Econometric Society.
    • 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.
  22. 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.
  23. James Alm & Benno Torgler, 2012. "Do Ethics Matter? Tax Compliance and Morality," Working Papers 1207, Tulane University, Department of Economics.
  24. Simon Gaechter & Elke Renner, 2014. "Leaders as Role Models for the Voluntary Provision of Public Goods," CESifo Working Paper Series 5049, CESifo Group Munich.
  25. Ralph-C Bayer & Matthias Sutter, 2003. "The excess burden of tax evasion – An experimental detection-concealment contest," Papers on Strategic Interaction 2003-28, Max Planck Institute of Economics, Strategic Interaction Group.
  26. Giorgio Coricelli & Matteus Joffily & Claude Montmarquette & Marie Claire Villeval, 2010. "Cheating, Emotions, and Rationality: An Experiment on Tax Evasion," Post-Print halshs-00462067, HAL.
  27. Lefèbvre, Mathieu & Pestieau, Pierre & Riedl, Arno & Villeval, Marie Claire, 2011. "Tax Evasion, Welfare Fraud, and "The Broken Windows" Effect: An Experiment in Belgium, France and the Netherlands," IZA Discussion Papers 5609, Institute for the Study of Labor (IZA).
  28. Guillermo E. Perry & William F. Maloney & Omar S. Arias & Pablo Fajnzylber & Andrew D. Mason & Jaime Saavedra-Chanduvi, 2007. "Informality : Exit and Exclusion," World Bank Publications, The World Bank, number 6730, September.
  29. Giannakas, Konstantinos, 2001. "The economics of intellectual property rights under imperfect enforcement: developing countries, biotechnology, and the TRIPs agreement," EPTD discussion papers 80, International Food Policy Research Institute (IFPRI).
  30. Ray, R., 1994. "The Reform and Design of Commodity Taxes in the Presence of Tax Evasion with Illustrative Evidence from India," Discussion Paper 1994-108, Tilburg University, Center for Economic Research.
  31. Luigi Mittone, 2002. "Dynamic behaviours in tax evasion. An experimental approach," CEEL Working Papers 0203, Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia.
  32. Agell, Jonas & Persson, Mats & Sacklén, Hans, 1999. "Labor Supply Prediction when Tax Avoidance Matters," Working Paper Series 1999:16, Uppsala University, Department of Economics.
  33. Pirttilä, Jukka, 1999. "Tax Evasion and Economies in Transition: Lessons from Tax Theory," BOFIT Discussion Papers 2/1999, Bank of Finland, Institute for Economies in Transition.
  34. Alm, James & Jackson, Betty R. & McKee, Michael, 2009. "Getting the word out: Enforcement information dissemination and compliance behavior," Journal of Public Economics, Elsevier, vol. 93(3-4), pages 392-402, April.
  35. Odd-Helge Fjeldstad & Collette Schulz-Herzenberg & Ingrid Hoem Sjursen, 2012. "Peoples' views of taxation in Africa: A review of research on determinants of tax compliance," CMI Working Papers 7, CMI (Chr. Michelsen Institute), Bergen, Norway.
  36. Francesco Busato & Bruno Charini & Enrico Marchetti, 2004. "Indeterminacy, Underground Activities and Tax Evasion," Economics Working Papers 2004-12, School of Economics and Management, University of Aarhus.
  37. HOTTE, Louis, 1997. "Natural-Resource Exploitation with Costly Enforcement of Property Rights," Cahiers de recherche 9720, Universite de Montreal, Departement de sciences economiques.
  38. Joseph G. Eisenhauer, 2006. "The Shadow Price of Morality," Eastern Economic Journal, Eastern Economic Association, vol. 32(3), pages 437-456, Summer.
  39. Jaanika Meriküll & Karsten Staehr, 2008. "Unreported employment and tax evasion in mid-transition : comparing developments and causes in the Baltic States," Bank of Estonia Working Papers 2008-06, Bank of Estonia, revised 28 Nov 2008.
  40. Goerke, Laszlo, 2006. "Corporate and Personal Income Tax Declarations," IZA Discussion Papers 2239, Institute for the Study of Labor (IZA).
  41. Jellal, Mohamed & Bouzahzah, Mohamed, 2012. "Corruption and tax evasion an optimal policy," MPRA Paper 38813, University Library of Munich, Germany.
  42. Giannakas, Konstantinos & Fulton, Murray, 2000. "The economics of coupled farm subsidies under costly and imperfect enforcement," Agricultural Economics of Agricultural Economists, International Association of Agricultural Economists, vol. 22(1), January.
  43. Balestrino, Alessandro, 2010. "Tax avoidance and the endogenous formation of social norms," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 39(5), pages 601-609, October.
  44. Francesco Busato & Bruno Chiarini & Enrico Marchetti, 2005. "Fiscal Policy under Indeterminacy and Tax Evasion," Economics Working Papers 2005-09, School of Economics and Management, University of Aarhus.
  45. Blume, Lawrence, 2002. "Stigma and Social Control," Economics Series 119, Institute for Advanced Studies.
  46. Coricelli, Giorgio & Rusconi, Elena & Villeval, Marie Claire, 2014. "Tax evasion and emotions: An empirical test of re-integrative shaming theory," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 49-61.
  47. James Alm, 2012. "Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies," International Tax and Public Finance, Springer, vol. 19(1), pages 54-77, February.
  48. Cummings, Ronald G. & Martinez-Vazquez, Jorge & McKee, Michael & Torgler, Benno, 2009. "Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 70(3), pages 447-457, June.
  49. Feige, Edgar L. & Cebula, Richard, 2011. "America’s unreported economy: measuring the size, growth and determinants of income tax evasion in the U.S," MPRA Paper 34781, University Library of Munich, Germany.
  50. Giannakas, Konstantinos, 2003. "Economics of export subsidies under costly and imperfect enforcement," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, vol. 47(4), December.
  51. Ben-Shahar, Omri, 1997. "Playing without a rulebook: Optimal enforcement when individuals learn the penalty only by committing the crime," International Review of Law and Economics, Elsevier, vol. 17(3), pages 409-421, September.
  52. Falkinger, Josef, 1995. "Tax evasion, consumption of public goods and fairness," Journal of Economic Psychology, Elsevier, vol. 16(1), pages 63-72, March.
  53. Kim, Chung Kweon, 2002. "Does fairness matter in tax reporting behavior?," Journal of Economic Psychology, Elsevier, vol. 23(6), pages 771-785, December.
  54. James Alm & Carolyn J. Bourdeaux, 2013. "Applying Behavioral Economics to the Public Sector," Hacienda Pública Española, IEF, vol. 206(3), pages 91-134, September.
  55. Wolfram F. Richter & Robin W. Boadway, 2005. "Trading Off Tax Distortion and Tax Evasion," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 7(3), pages 361-381, 08.
  56. Agnar Sandmo, 2012. "An evasive topic: theorizing about the hidden economy," International Tax and Public Finance, Springer, vol. 19(1), pages 5-24, February.
  57. Odd-Helge Fjeldstad, 2004. "To pay or not to pay? Citizens' views on taxation in local authorities in Tanzania," CMI Working Papers WP 2004: 8, CMI (Chr. Michelsen Institute), Bergen, Norway.
  58. 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.
  59. Nir Dagan & Yossi Tobol, 2005. "Tax evasion, informants, and optimal auditing policy," Economic theory and game theory 021, Nir Dagan.
  60. George Warskett & Stanley Winer & Walter Hettich, 1998. "The Complexity of Tax Structure in Competitive Political Systems," International Tax and Public Finance, Springer, vol. 5(2), pages 123-151, May.
  61. repec:hal:journl:halshs-00195354 is not listed on IDEAS
  62. Levin Mark & Movshovich Solomon, 2001. "Tax Evasion Modeling under Penalties and Refusal of Banks to Grant Loan," EERC Working Paper Series 99-306e, EERC Research Network, Russia and CIS.
  63. Traxler, Christian, 2006. "Social Norms and Conditional Cooperative Taxpayers," Discussion Papers in Economics 1202, University of Munich, Department of Economics.
  64. Strand,J., 2000. "Tax distortions, household production and black-market work," Memorandum 35/2000, Oslo University, Department of Economics.
  65. Eisenhauer, Joseph G., 2008. "Ethical preferences, risk aversion, and taxpayer behavior," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 37(1), pages 45-63, February.
  66. Lars P. Feld & Bruno S. Frey, 2000. "Trust Breeds Trust: How Taxpayers are Treated," CESifo Working Paper Series 322, CESifo Group Munich.
  67. HALICIOGLU, Ferda & Dell’Anno, Roberto, 2009. "An ARDL model of unrecorded and recorded economies in Turkey," MPRA Paper 24982, University Library of Munich, Germany.
  68. Das-Gupta, Arindam, 2004. "Economic theory of tax compliance with special reference to tax compliance costs," Working Papers 04/13, National Institute of Public Finance and Policy.
  69. 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.
  70. Paulus, Alari, 2015. "Tax evasion and measurement error: An econometric analysis of survey data linked with tax records," ISER Working Paper Series 2015-10, Institute for Social and Economic Research.
  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. Juan Prieto Rodríguez & María José Sanzo Pérez & Javier Suárez Pandiello, 2006. "Economic analysis of attitudes towards fiscal fraud in Spain”," Hacienda Pública Española, IEF, vol. 177(2), pages 107-128, April.
  73. Giannakas, Konstantinos & Fulton, Murray, 2000. "The economics of coupled farm subsidies under costly and imperfect enforcement," Agricultural Economics, Blackwell, vol. 22(1), pages 75-90, January.
  74. Alejandro Esteller-More, 2004. "Tax Evasion in Interrelated Taxes," Public Economics 0401001, EconWPA.
  75. Jeffrey Cohen & Gil Manzon & Valentina Zamora, 2015. "Contextual and Individual Dimensions of Taxpayer Decision Making," Journal of Business Ethics, Springer, vol. 126(4), pages 631-647, February.
  76. Christian A. Vossler & Michael McKee, 2013. "Efficient tax reporting: The effects of taxpayer information services," Working Papers 13-24, Department of Economics, Appalachian State University.
  77. Reinhard Neck & Jens Wächter & Friedrich Schneider, 2012. "Tax avoidance versus tax evasion: on some determinants of the shadow economy," International Tax and Public Finance, Springer, vol. 19(1), pages 104-117, February.
  78. Richard M. Bird, 2003. "Administrative Dimensions of Tax Reform," International Tax Program Papers 0302, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised May 2003.
  79. Klarita Gerxhani, 1999. "Informal Sector in Developed and less Developed Countries: A Literature Survey," Tinbergen Institute Discussion Papers 99-083/2, Tinbergen Institute.
  80. Rainald Borck, 2009. "Voting on redistribution with tax evasion," Social Choice and Welfare, Springer, vol. 32(3), pages 439-454, March.
  81. Alain Trannoy & Laurent Simula, 2008. "When Kolm Meets Mirrless: ELIE," IDEP Working Papers 0811, Institut d'economie publique (IDEP), Marseille, France, revised Aug 2008.
  82. Brian Erard & Chih-Chin Ho, 1999. "Searching for Ghosts: Who Are the Nonfilers nd How Much Tax Do They Owe?," Carleton Economic Papers 99-11, Carleton University, Department of Economics, revised Jul 2001.
  83. James Alm & Keith Finlay, 2012. "Who Benefits from Tax Evasion?," Working Papers 1214, Tulane University, Department of Economics.
  84. Ronald G. Cummings & Jorge Martinez-Vazquez & Michael McKee, 2001. "Cross Cultural Comparisions of Tax Compliance Behavior," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0103, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  85. Basu, Arnab K. & Chau, Nancy & Siddique, Zahra, 2011. "Tax Evasion, Minimum Wage Non-Compliance and Informality," IZA Discussion Papers 6228, Institute for the Study of Labor (IZA).
  86. Besley, Timothy J. & Jensen, Anders & Persson, Torsten, 2015. "Norms, Enforcement, and Tax Evasion," CEPR Discussion Papers 10372, C.E.P.R. Discussion Papers.
  87. Agell, Jonas & Persson, Mats & Sacklen, Hans, 2004. "The effects of tax reform on labor supply, tax revenue and welfare when tax avoidance matters," European Journal of Political Economy, Elsevier, vol. 20(4), pages 963-982, November.
  88. Friedrich Schneider, 2001. "Arbeit im Schatten: Einige theoretische und empirische Überlegungen Ïber die Schattenwirtschaft," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 2(4), pages 425-439, November.
  89. Dwenger, Nadja & Kleven, Henrik & Rasul, Imran & Rincke, Johannes, 2014. "Extrinsic vs Intrinsic Motivations for Tax Compliance. Evidence from a Randomized Field Experiment in Germany," Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100389, Verein für Socialpolitik / German Economic Association.
  90. Mario Gara, 2001. "The Emergence of Non-monetary Means of Payment in the Russian Economy," Post-Communist Economies, Taylor & Francis Journals, vol. 13(1), pages 5-39.
  91. Galbiati, Roberto & Zanella, Giulio, 2012. "The tax evasion social multiplier: Evidence from Italy," Journal of Public Economics, Elsevier, vol. 96(5), pages 485-494.
  92. Agell, Jonas & Persson, Mats & Sacklén, Hans, 1999. "Labor Supply When Tax Avoidance Matters," Working Paper Series 157, Trade Union Institute for Economic Research.
  93. repec:ind:nipfwp:13 is not listed on IDEAS
  94. Ali, Merima & Fjeldstad, Odd-Helge & Sjursen, Ingrid Hoem, 2014. "To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda, and South Africa," World Development, Elsevier, vol. 64(C), pages 828-842.
  95. 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).
  96. Francesco Busato & Bruno Chiarini & Guido M. Rey, 2005. "The Macroeconomic Implications of Fiscal Policy with Tax Evasion," Economics Working Papers 2005-04, School of Economics and Management, University of Aarhus.
  97. Forest, Adam & Kirchler, Erich, 2010. "Targeting occupations with varying reputations to increase tax revenue," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 39(3), pages 400-406, June.
  98. Bruno S. Frey & Lars P. Feld, 2002. "Deterrence and Morale in Taxation: An Empirical Analysis," CESifo Working Paper Series 760, CESifo Group Munich.
  99. 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).
  100. Anastasia Litina & Theodore Palivos, 2014. "Corruption, Tax Evasion and Social Values," CREA Discussion Paper Series 14-10, Center for Research in Economic Analysis, University of Luxembourg.
  101. Philippe Adair, 2009. "Économie non observée et emploi informel dans les pays de l'Union européenne. Une comparaison des estimations et des déterminants," Revue économique, Presses de Sciences-Po, vol. 60(5), pages 1117-1153.
  102. Tamás K. Papp & Elöd Takáts, 2008. "Tax Rate Cuts and Tax Compliance; The Laffer Curve Revisited," IMF Working Papers 08/7, International Monetary Fund.
  103. Bruno Frey & Friedrich Schneider, 2000. "Informal and underground economy," Economics working papers 2000-04, Department of Economics, Johannes Kepler University Linz, Austria.
  104. Sabine Bernabe, 2002. "Informal employment in countries in transition: a conceptual framework," LSE Research Online Documents on Economics 6389, London School of Economics and Political Science, LSE Library.
  105. Vargas, Jose P Mauricio, 2012. "To be or not to be informal?: A Structural Simulation," MPRA Paper 41290, University Library of Munich, Germany.
  106. James Alm & Jorge Martinez-Vazquez & Chandler McClellan, 2014. "Corruption and Firm Tax Evasion," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1422, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  107. Yaniv, Gideon, 1997. "Welfare fraud and welfare stigma," Journal of Economic Psychology, Elsevier, vol. 18(4), pages 435-451, June.
  108. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.
  109. Timothy Besley & Torsten Persson, 2014. "Why Do Developing Countries Tax So Little?," Journal of Economic Perspectives, American Economic Association, vol. 28(4), pages 99-120, Fall.
  110. James Alm & Kim M. Bloomquist & Michael McKee, 2013. "When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance," Working Papers 13-22, Department of Economics, Appalachian State University.
  111. Marceau, Nicolas & Mongrain, Steeve, 1999. "Dissuader le crime : un survol," L'Actualité Economique, Société Canadienne de Science Economique, vol. 75(1), pages 123-147, mars-juin.
  112. James Alm & Jeremy Clark & Kara Leibel, 2011. "Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States," Working Papers in Economics 11/35, University of Canterbury, Department of Economics and Finance.
  113. Torgler, Benno, 2011. "Tax morale and compliance : review of evidence and case studies for Europe," Policy Research Working Paper Series 5922, The World Bank.
  114. Frank Flatters & W. Macleod, 1995. "Administrative corruption and taxation," International Tax and Public Finance, Springer, vol. 2(3), pages 397-417, October.
  115. Anonymous, 2000. "The (Normative) Efficiency Ranking of Output and Export Subsidies under Costly and Imperfect Enforcement," 2000 Conference (44th), January 23-25, 2000, Sydney, Australia 123651, Australian Agricultural and Resource Economics Society.
  116. Bouwe Dijkstra, . "Good And Bad Equilibria With The Informal Sector," Discussion Papers 06/01, University of Nottingham, School of Economics.
  117. Cullis, John & Jones, Philip & Lewis, Alan, 2006. "Tax framing, Instrumentality and individual differences: Are there two different cultures?," Journal of Economic Psychology, Elsevier, vol. 27(2), pages 304-320, April.
  118. Myles, Gareth D. & Naylor, Robin A., 1996. "A model of tax evasion with group conformity and social customs," European Journal of Political Economy, Elsevier, vol. 12(1), pages 49-66, April.
This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.