SSRN Electronic Journal · 2012 · 59 citations · 17 references
Public AffairsAccountingInternational BusinessCorporate TaxationInternational TaxationTaxationAnti-corruption GovernanceAnti-corruption ReformComparative CorruptionTax EvasionCorruption ReductionCross-national Corruption ComparisonInternational Anti-corruption CooperationOffshore Tax EvasionTransnational Corruption
17
Crime and Punishment: An Economic Approach
Gary S. Becker · Journal of Political Economy · 1968 · 13.3K citations
Income tax evasion: a theoretical analysis
Michael Allingham, Agnar Sandmo · Journal of Public Economics · 1972 · 4.9K citations
Estimating the Value of Political Connections
Raymond Fisman · American Economic Review · 2001 · 3K citations