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Citations for "An Econometric Analysis of Income Tax Evasion and its Detection"

by Jonathan S. Feinstein

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  1. Ginger Zhe Jin & Jungmin Lee, 2013. "Inspection Technology, Detection and Compliance: Evidence from Florida Restaurant Inspections," NBER Working Papers 18939, National Bureau of Economic Research, Inc.
  2. Loukas Balafoutas & Adrian Beck & Rudolf Kerschbamer & Matthias Sutter, 2014. "The hidden costs of tax evasion: collaborative tax evasion in markets for expert services," Economics Working Papers ECO2014/01, European University Institute.
  3. Sara LaLumia & James M. Sallee, 2011. "The Value of Honesty: Empirical Estimates from the Case of the Missing Children," NBER Working Papers 17247, National Bureau of Economic Research, Inc.
  4. Dimitri Romanov, 2003. "Costs and Benefits of Marginal Reallocation of Tax Agency Resources in Pursuit of the Hard-to-Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0323, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  5. Pablo Serra, 2000. "Fundamentos para una Reforma Tributaria en Chile," Latin American Journal of Economics-formerly Cuadernos de Economía, Instituto de Economía. Pontificia Universidad Católica de Chile., vol. 37(111), pages 299-322.
  6. Manos Matsaganis & Maria Flevotomou, 2010. "Distributional implications of tax evasion in Greece," LSE Research Online Documents on Economics 26074, London School of Economics and Political Science, LSE Library.
  7. Brownstone, David & Valletta, Robert G, 1996. "Modeling Earnings Measurement Error: A Multiple Imputation Approach," The Review of Economics and Statistics, MIT Press, vol. 78(4), pages 705-17, November.
  8. Joel Slemrod, 2007. "Cheating Ourselves: The Economics of Tax Evasion," Journal of Economic Perspectives, American Economic Association, vol. 21(1), pages 25-48, Winter.
  9. repec:ese:iserwp:2014-23 is not listed on IDEAS
  10. Raymond Fisman & Shang-Jin Wei, 2001. "Tax Rates and Tax Evasion: Evidence from "Missing Imports" in China," NBER Working Papers 8551, National Bureau of Economic Research, Inc.
  11. Brian Erard & Jonathan S. Feinstein, 2007. "Econometric Models for Multi-Stage Audit Processes: An Application to the IRS National Research Program," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0723, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  12. David Joulfaian & Mark Rider, 2003. "Errors in Variables and Estimated Price Elasticities for Charitable Giving," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0307, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  13. Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter, 2009. "Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia," Journal of Political Economy, University of Chicago Press, vol. 117(3), pages 504-554, 06.
  14. 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.
  15. James Alm & Brian Erard & Jonathan S. Feinstein, 1996. "The Relationship between State and Federal Tax Audits," NBER Chapters, in: Empirical Foundations of Household Taxation, pages 235-277 National Bureau of Economic Research, Inc.
  16. Cebula, Richard & Foley, Maggie, 2010. "Personal Income Tax Evasion Determinants Revisited: An Exploratory Study Using Newly Available Data," MPRA Paper 52028, University Library of Munich, Germany.
  17. Gemmell, Norman & Hasseldine, John, 2013. "Taxpayers' Behavioural Responses and Measures of Tax Compliance 'Gaps': A Critique," Working Paper Series 2853, Victoria University of Wellington, Chair in Public Finance.
  18. Fabio Méndez, 2014. "Can corruption foster regulatory compliance?," Public Choice, Springer, vol. 158(1), pages 189-207, January.
  19. Piolatto, Amedeo & Rablen, Matthew D., 2013. "Prospect Theory and Tax Evasion: A Reconsideration of the Yitzhaki Puzzle," IZA Discussion Papers 7760, Institute for the Study of Labor (IZA).
  20. Annette Alstadsæter & Martin Jacob, 2013. "The effect of awareness and incentives on tax evasion," Working Papers 1314, Oxford University Centre for Business Taxation.
  21. Hoseini, M., 2014. "Misreporting in the Value-Added Tax and the Optimal Enforcement," Discussion Paper 2014-061, Tilburg University, Center for Economic Research.
  22. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.
  23. Duncan, Denvil & Peter, Klara Sabirianova, 2012. "Unequal Inequalities: Do Progressive Taxes Reduce Income Inequality?," IZA Discussion Papers 6910, Institute for the Study of Labor (IZA).
  24. Brian Erard and Chih-Chin Ho, 2003. "Mapping the Compliance Continuum: From Pathologically Honest to Flagrantly Defiant," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0319, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  25. Diagne, Youssoupha S & Thiaw, Kalidou, 2008. "Fiscalité et secteur informel au Sénégal
    [Informal sector and tax compliance in Senegal]
    ," MPRA Paper 54867, University Library of Munich, Germany.
  26. repec:urv:wpaper:2072/169685 is not listed on IDEAS
  27. Christian Traxler, 2009. "Voting over taxes: the case of tax evasion," Public Choice, Springer, vol. 140(1), pages 43-58, July.
  28. Mirco Tonin, 2014. "Reporting import tariffs (and other taxes)," International Tax and Public Finance, Springer, vol. 21(1), pages 153-173, February.
  29. 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.
  30. Ginger Zhe Jin & Jungmin Lee, 2014. "A Tale of Repetition: Lessons from Florida Restaurant Inspections," NBER Working Papers 20596, National Bureau of Economic Research, Inc.
  31. Brownstone, David & Velletta, Robert G., 1996. "Modeling Earnings Measurement Error: A Multiple Imputation Approach," University of California Transportation Center, Working Papers qt2t08s22q, University of California Transportation Center.
  32. Cécile Bazart, 2002. "Les comportements de fraude fiscale. Le face à face contribuables — administration fiscale," Revue Française d'Économie, Programme National Persée, vol. 16(4), pages 171-212.
  33. Kasper, Matthias & Kogler, Christoph & Kirchler, Erich, 2015. "Tax policy and the news: An empirical analysis of taxpayers’ perceptions of tax-related media coverage and its impact on tax compliance," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 54(C), pages 58-63.
  34. 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.
  35. Marion, Justin & Muehlegger, Erich, 2007. "Measuring Illegal Activity and the Effects of Regulatory Innovation: A Study of Diesel Fuel Tax Evasion," Working Paper Series rwp07-026, Harvard University, John F. Kennedy School of Government.
  36. Marsha Blumenthal & Charles Christian & Joel Slemrod, 1998. "The Determinants of Income Tax Compliance: Evidence from a Controlled Experiment in Minnesota," NBER Working Papers 6575, National Bureau of Economic Research, Inc.
  37. repec:hal:journl:halshs-00195354 is not listed on IDEAS
  38. Jin, Ginger Zhe & Lee, Jungmin, 2014. "Inspection Technology, Detection, And Compliance: Evidence From Florida Restaurant Inspections," Working Papers 190672, American Association of Wine Economists.
  39. Kim, Chung K. & Evans III, John H. & Moser, Donald V., 2005. "Economic and equity effects on tax reporting decisions," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 609-625.
  40. Richard J. Cebula, 2013. "New and Current Evidence on Determinants of Aggregate Federal Personal Income Tax Evasion in the United States," American Journal of Economics and Sociology, Wiley Blackwell, vol. 72(3), pages 701-731, 07.
  41. Halla, Martin & Schneider, Friedrich, 2008. "Taxes and Benefits: Two Distinct Options to Cheat on the State?," IZA Discussion Papers 3536, Institute for the Study of Labor (IZA).
  42. Robina Ather Ahmed & Mark Rider, 2008. "Pakistan’s Tax Gap: Estimates By Tax Calculation and Methodology," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0811, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  43. 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).
  44. Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter, 2007. "Myth and Reality of Flat Tax Reform: Tax Evasion and Real Side Response of Russian Households," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0728, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  45. Gemmell, Norman & Hasseldine, John, 2012. "The Tax Gap: A Methodological Review," Working Paper Series 2435, Victoria University of Wellington, Chair in Public Finance.
  46. Berger, Melissa & Fellner-Röhling, Gerlinde & Sausgruber, Rupert & Traxler, Christian, 2015. "Higher taxes, more evasion? Evidence from border differentials in TV license fees," ZEW Discussion Papers 15-008, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  47. Mills, Lillian F., 1996. "Corporate Tax Compliance and Financial Reporting," National Tax Journal, National Tax Association, vol. 49(3), pages 421-33, September.
  48. Abbi M Kedir & Meryem Duygun Fethi & Colin C Williams, 2011. "Evaluating tax evasion in the European Union: a case study of the prevalence and character of ‘envelope wage’ payments," Discussion Papers in Economics 11/33, Department of Economics, University of Leicester, revised Jun 2011.
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