Labor market institutions, taxation and the underground economy

Income tax evasion: a theoretical analysis

Michael Allingham, Agnar Sandmo · Journal of Public Economics · 1972 · 4.8K citations

Economics, Tax Incentive, Optimal Taxation +7

Shadow Economies: Size, Causes, and Consequences

Friedrich Schneider, Dominik H. Enste · Journal of Economic Literature · 2000 · 3K citations

Shadow Economies, Economics, Public Policy +13

The Unofficial Economy in Transition

Simon Johnson, Daniel Kaufmann, Andrei Shleifer et al. · Brookings Papers on Economic Activity · 1997 · 1.2K citations

Eastern Europe, Economic Development, Economic History +17

Tax Evasion and Tax Rates: An Analysis of Individual Returns

Charles T. Clotfelter · The Review of Economics and Statistics · 1983 · 986 citations

Economics, Tax Incentive, Optimal Taxation +11

Uses and Abuses of Estimates of the Underground Economy

Vito Tanzi · The Economic Journal · 1999 · 525 citations

International Economics, Trade, International Finance +16