Unwillingness to pay

Income tax evasion: a theoretical analysis

Michael Allingham, Agnar Sandmo · Journal of Public Economics · 1972 · 4.9K citations

Public Affairs, Economics, Public Finance +9

Tax Evasion and Tax Rates: An Analysis of Individual Returns

Charles T. Clotfelter · The Review of Economics and Statistics · 1983 · 995 citations

Public Affairs, Economics, Public Finance +12

Income tax evasion: A theoretical analysis

Shlomo Yitzhaki · Journal of Public Economics · 1974 · 941 citations

Public Affairs, Economics, Public Finance +9

Individual morality and reputation costs as deterrents to tax evasion

James P.P. Gordon · European Economic Review · 1989 · 410 citations

Public Affairs, Economics, Public Finance +16

Income tax evasion, labour supply, and the equity—efficiency tradeoff

Agnar Sandmo · Journal of Public Economics · 1981 · 265 citations

Public Affairs, Economics, Public Finance +16