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Tax Evasion at the Top of the Income Distribution: Theory and Evidence

Citations

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Cited by:

  1. repec:dbp:plnote:011 is not listed on IDEAS
  2. Boeri, Tito & di Porto, Edoardo & Naticchioni, Paolo & Scrutinio, Vincenzo, 2021. "Friday Morning Fever. Evidence from a Randomized Experiment on Sick Leave Monitoring in the Public Sector," IZA Discussion Papers 14346, IZA Network @ LISER.
  3. Lucy Wanjuhi Ng’ang’a & Martin Oleche Ouma, 2023. "Effect of Tax Evasion on Revenue Collected at Customs, Border and Control Department of Kenya Revenue Authority," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(10), pages 1994-2003, October.
  4. Juliana Londoño-Vélez & Javier Avila-Mahecha, 2024. "Behavioral Responses to Wealth Taxation: Evidence from Colombia," NBER Working Papers 32134, National Bureau of Economic Research, Inc.
  5. Arun Advani, 2022. "Who does and doesn't pay taxes?," Fiscal Studies, John Wiley & Sons, vol. 43(1), pages 5-22, March.
  6. Garbinti, Bertrand & Goupille-Lebret, Jonathan & Munoz, Mathilde & Stantcheva, Stefanie & Zucman, Gabriel, 2023. "Tax Design, Information, and Elasticities: Evidence From the French Wealth Tax," CEPR Discussion Papers 18206, Centre for Economic Policy Research.
  7. Fernández-Bastidas, Rocío, 2023. "Entrepreneurship and tax evasion," Economic Modelling, Elsevier, vol. 128(C).
  8. Jeanne Bomare & Ségal Le Guern Herry, 2022. "Will We Ever Be Able to Track Offshore Wealth? Evidence from the Offshore Real Estate Market in the UK," Sciences Po Economics Publications (main) hal-03811306, HAL.
  9. James Alm, 2024. "Tax Compliance, Technology, Trust, and Inequality in a Post-Pandemic World," Working Papers 2404, Tulane University, Department of Economics.
  10. Jeanne Bomare & Matthew Collin, 2025. "When Bankers Become Informants: Behavioral Effects of Automatic Exchange of Information," Working Papers 033, EU Tax Observatory.
  11. Holz, Justin E. & List, John A. & Zentner, Alejandro & Cardoza, Marvin & Zentner, Joaquin E., 2023. "The $100 million nudge: Increasing tax compliance of firms using a natural field experiment," Journal of Public Economics, Elsevier, vol. 218(C).
  12. Georges Casamatta, 2023. "Optimal income taxation with tax avoidance and endogenous labour supply," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(3), pages 913-939, August.
  13. Dahlstrand Rudin, Amanda, 2022. "Defying distance? The provision of services in the digital age," LSE Research Online Documents on Economics 118042, London School of Economics and Political Science, LSE Library.
  14. Carlos Góes, 2025. "Testing Piketty’s hypothesis on the drivers of income inequality: evidence from panel VARs with heterogeneous dynamics," Public Choice, Springer, vol. 205(1), pages 49-77, October.
  15. Joel Slemrod, 2024. "What taxpayers, governments and tax economists do – and what they should do," Fiscal Studies, John Wiley & Sons, vol. 45(1), pages 7-19, March.
  16. Hebous, Shafik & Jia, Zhiyang & Løyland, Knut & Thoresen, Thor O. & Øvrum, Arnstein, 2023. "Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway," Journal of Economic Behavior & Organization, Elsevier, vol. 207(C), pages 305-326.
  17. Vedanth Nair & Mekar Satria Utama, 2023. "Taxing high‐net‐worth individuals: experience from Indonesia," Fiscal Studies, John Wiley & Sons, vol. 44(3), pages 243-245, September.
  18. repec:tul:wpaper:2306 is not listed on IDEAS
  19. Lompo, Miaba Louise & Ouoba, Marie Madeleine, 2022. "How they hide money? An investigation on tax evasion of large corporations and wealthy taxpayers," MPRA Paper 113410, University Library of Munich, Germany.
  20. Burgstaller Lilith & Hassib Joshua & Benedikt Schmal W. & Weber Philipp, 2024. "Die Tücken der Ungleichheitsmessung: Rezeption einer aktuellen Debatte," Wirtschaftsdienst, Paradigm, vol. 104(7), pages 485-489.
  21. Hauck, Tobias & Wallossek, Luisa, 2024. "Optional (non-)filing and effective taxation," Journal of Public Economics, Elsevier, vol. 238(C).
  22. Carlos G'oes, 2025. "Testing Piketty's Hypothesis on the Drivers of Income Inequality: Evidence from Panel VARs with Heterogeneous Dynamics," Papers 2505.01521, arXiv.org.
  23. Adhikari, Bibek & Alm, James & Harris, Timothy F., 2021. "Small business tax compliance under third-party reporting," Journal of Public Economics, Elsevier, vol. 203(C).
  24. Kastoryano, Stephen, 2026. "Asset ambiguity, reporting flexibility, and strategic declarations: Evidence from audit announcements and a dividend tax cut," Journal of Economic Behavior & Organization, Elsevier, vol. 244(C).
  25. Gamannossi degl’Innocenti, Duccio & Levaggi, Rosella & Menoncin, Francesco, 2022. "Tax avoidance and evasion in a dynamic setting," Journal of Economic Behavior & Organization, Elsevier, vol. 204(C), pages 443-456.
  26. Kastoryano, Stephen, 2025. "The Unintended Consequences of Tax Code Complexity," IZA Discussion Papers 17722, IZA Network @ LISER.
  27. Baselgia, Enea, 2026. "The compliance effects of the automatic exchange of information: Evidence from the Swiss tax amnesty," Journal of Public Economics, Elsevier, vol. 258(C).
  28. Jesse Bricker & Alice Henriques Volz & Kevin B. Moore, 2025. "Rates of return on private and public businesses," Finance and Economics Discussion Series 2025-107, Board of Governors of the Federal Reserve System (U.S.).
  29. Annette Alstadsaeter & Bluebery Planterose & Gabriel Zucman & Andreas Økland, 2022. "Who Owns Offshore Real Estate? Evidence from Dubai," Working Papers halshs-04103509, HAL.
  30. Jeanne Bomare & Ségal Le Guern Herry, 2022. "Will we ever be able to track offshore wealth? Evidence from the offshore real estate market in the UK," Working Papers 004, EU Tax Observatory.
  31. Luis Ayala & Ana Pérez & Mercedes Prieto-Alaiz, 2022. "The impact of different data sources on the level and structure of income inequality," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 13(3), pages 583-611, September.
  32. Chiarini Bruno & Ferrara Maria & Marzano Elisabetta, 2024. "Noncompliant behaviors in general equilibrium: A survey," Journal of Economic Surveys, Wiley Blackwell, vol. 38(3), pages 931-955, July.
  33. Enea Baselgia, 2023. "The Compliance Effects of the Automatic Exchange of Information: Evidence from the Swiss Tax Amnesty," Working Papers 019, EU Tax Observatory.
  34. Irene Di Marzio & Sauro Mocetti & Enrico Rubolino, 2024. "The market externalities of tax evasion," Temi di discussione (Economic working papers) 1467, Bank of Italy, Economic Research and International Relations Area.
  35. Lompo, Miaba Louise & Ouoba, Marie Madeleine, 2022. "How they hide money? An investigation on tax evasion of large corporations and wealthy taxpayers," MPRA Paper 114235, University Library of Munich, Germany.
  36. Niels Johannesen & Lauge Larsen & Nadine Riedel, 2026. "Does Global Financial Transparency Improve Tax Compliance in Developing Countries?," CESifo Working Paper Series 12747, CESifo.
  37. Hannes Fauser & Sarah Godar, 2021. "Income tax noncompliance in Germany, 2001-2014," Working Papers IES 2021/36, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Dec 2021.
  38. Leenders, Wouter & Lejour, Arjan & Rabaté, Simon & van ’t Riet, Maarten, 2023. "Offshore tax evasion and wealth inequality: Evidence from a tax amnesty in the Netherlands," Journal of Public Economics, Elsevier, vol. 217(C).
  39. Amanda Dahlstrand, 2022. "Defying distance? The provision of services in the digital age," CEP Discussion Papers dp1889, Centre for Economic Performance, LSE.
  40. Matthew Collin & Karan Mishra & Andreas Økland, 2024. "The Mystery of Anonymous Investment in US Real Estate," Post-Print halshs-04941022, HAL.
  41. Jeanne Bomare & Ségal Le Guern Herry, 2022. "Will We Ever Be Able to Track Offshore Wealth? Evidence from the Offshore Real Estate Market in the UK," Working Papers hal-03811306, HAL.
  42. Enea Baselgia, 2025. "The Compliance Effects of the Automatic Exchange of Information: Evidence from the Swiss Tax Amnesty," CESifo Working Paper Series 11615, CESifo.
  43. Jeanne Bomare & Ségal Le Guern Herry, 2022. "Will We Ever Be Able to Track Offshore Wealth? Evidence from the Offshore Real Estate Market in the UK," Sciences Po Economics Discussion Papers hal-03811306, HAL.
  44. Ohik Kwon & Seungduck Lee & Jaevin Park, 2022. "Central bank digital currency, tax evasion, and inflation tax," Economic Inquiry, Western Economic Association International, vol. 60(4), pages 1497-1519, October.
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