Economics Letters · 1979 · 46 citations · 1 references
Public AffairsEconomicsPublic FinanceLabor EconomicsPublic EconomicsTaxationBehavioral Responses To TaxationTax EvasionTax IncentivesLabour Supply EffectsLabour Supply ElasticityLabour TaxationTax Incidence On Labor SupplyTax Incidence Under Tax Evasion
1
Income tax evasion: a theoretical analysis
Michael Allingham, Agnar Sandmo · Journal of Public Economics · 1972 · 4.9K citations