The Desirability of Cheating Incentives and Randomnness in the Optimal Income Tax

Income tax evasion: a theoretical analysis

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

Public Affairs, Economics, Public Finance +9

An Exploration in the Theory of Optimum Income Taxation

James A. Mirrlees · The Review of Economic Studies · 1971 · 4.4K citations

Public Affairs, Economics, Public Economics +15

Essays in the Theory of Risk-Bearing.

Nils H. Hakansson, Kenneth J. Arrow · The Journal of Finance · 1972 · 4.1K citations

Business, Economics, Finance +10

Increasing risk II: Its economic consequences

Michael Rothschild, Joseph E. Stiglitz · Journal of Economic Theory · 1971 · 1.1K citations

Business, Economics, Risk Management +12

Tax evasion: A model

T. N. Srinivasan · Journal of Public Economics · 1973 · 447 citations

Public Affairs, Public Finance, Tax Avoidance +6