SSRN Electronic Journal · 2013 · 12 citations · 24 references
Social SciencesEconomicsPublic FinanceEconometricsPublic EconomicsTaxationBehavioral Responses To TaxationCross-sectional EconometricsHousehold EconomicsIncome DistributionMicroeconometricsTax EvasionHousehold Expenditure SurveysHousehold Surveys MethodologyIncome EstimationSample SeparationTax Evasion EstimationUnreported Income Deficiencies
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Income tax evasion: a theoretical analysis
Michael Allingham, Agnar Sandmo · Journal of Public Economics · 1972 · 4.9K citations
Cheating Ourselves: The Economics of Tax Evasion
Joel Slemrod · The Journal of Economic Perspectives · 2007 · 1.2K citations