Journal of Public Economics · 1979 · 177 citations · 4 references
Public AffairsEconomicsPublic FinanceLabor EconomicsTax PolicyTaxationBehavioral Responses To TaxationIncome TaxationOptimal TaxationTax EvasionTax IncentivesTax ReformDynamic Tax IncidenceLabor Supply AnalysisPersonal Income Tax EvasionTax Evasion IncidenceTax Incidence ModelingTax Incidence On Labor SupplyTax Incidence Under Tax Evasion
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Income tax evasion: a theoretical analysis
Michael Allingham, Agnar Sandmo · Journal of Public Economics · 1972 · 4.9K citations
Income tax evasion: A theoretical analysis
Shlomo Yitzhaki · Journal of Public Economics · 1974 · 941 citations
Earl R. Rolph, Joseph A. Pechman, Benjamin A. Okner · The Journal of Finance · 1975 · 201 citations