On indirect tax evasion

Income tax evasion: a theoretical analysis

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

Public Affairs, Economics, Public Finance +9

Income tax evasion: A theoretical analysis

Shlomo Yitzhaki · Journal of Public Economics · 1974 · 941 citations

Public Affairs, Economics, Public Finance +9

Tax evasion: A model

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

Public Affairs, Public Finance, Tax Avoidance +6

Income tax evasion, labour supply, and the equity—efficiency tradeoff

Agnar Sandmo · Journal of Public Economics · 1981 · 265 citations

Public Affairs, Economics, Public Finance +16

A note on optimum tax evasion

Serge‐Christophe Kolm · Journal of Public Economics · 1973 · 210 citations

Public Affairs, Economics, Public Finance +11