Journal of Public Economics · 1985 · 66 citations · 10 references
Public AffairsEconomicsPublic FinanceLabor EconomicsPublic EconomicsTaxationBehavioral Responses To TaxationIncome TaxationTax EvasionTax IncentivesPrecarious Labor MarketsTax Incidence On Labor MarketsTax Incidence On Labor SupplyTax Incidence Under Market ImperfectionsTax Incidence Under Tax Evasion
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Income tax evasion: a theoretical analysis
Michael Allingham, Agnar Sandmo · Journal of Public Economics · 1972 · 4.9K citations
T. N. Srinivasan · Journal of Public Economics · 1973 · 447 citations