Journal of Public Economics · 2003 · 67 citations · 15 references
LawAccountancyPublic AdministrationTax AdministrationTax PolicyTaxationTax AuditsTax ComplianceTax DocumentationTax Information ReportingTax ReformTax ReportingDeferred Tax ReportingIncome Tax ReportingTax Policy AdministrationTax Schedule Design
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Income tax evasion: a theoretical analysis
Michael Allingham, Agnar Sandmo · Journal of Public Economics · 1972 · 4.9K citations
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