Tax revenues, fiscal corruption and “shame” costs

Income tax evasion: a theoretical analysis

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

Economics, Tax Incentive, Optimal Taxation +7

Corruption

Andrei Shleifer, Robert W. Vishny · The Quarterly Journal of Economics · 1993 · 3.7K citations

The economics of corruption

Susan Rose‐Ackerman · Journal of Public Economics · 1975 · 769 citations

Corporate Corruption, Economics, Public Finance +8

Taxes and Bribery: The Role of Wage Incentives

Timothy Besley, John McLaren · The Economic Journal · 1993 · 592 citations

Optimal Taxation, Corporate Tax, Law +19

Corruptible Law Enforcers: How Should They Be Compensated?

Dilip Mookherjee, Ivan Png · The Economic Journal · 1995 · 512 citations

Optimal Compensation Policy, Law, Criminal Law +17