Journal of Public Economics · 2004 · 500 citations · 18 references
Public AffairsAccountancyPublic FinanceAgency TheoryCorporate TaxationTaxationAgency CostsCorporate Income TaxTax EvasionTax PenaltiesAgency Cost EffectsTax Effects On Firm ValueTax Evasion RisksTaxation Of Corporations
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Moral Hazard and Observability
Bengt Holmström · The Bell Journal of Economics · 1979 · 8.5K citations
Income tax evasion: a theoretical analysis
Michael Allingham, Agnar Sandmo · Journal of Public Economics · 1972 · 4.9K citations
Michael Mussa, Sherwin Rosen · Journal of Economic Theory · 1978 · 3.4K citations
Incentive Compatibility and the Bargaining Problem
Roger B. Myerson · Econometrica · 1979 · 2K citations