Journal of Economic Psychology · 2010 · 257 citations · 34 references
LawAccountingPublic FinanceRegulatory ComplianceTax AdministrationTaxationBehavioral Responses To TaxationCompliance ReportingTax ComplianceTax EnforcementTax ReportingTaxpayer AssistanceInformation ServicesTax Compliance IncentivesTax Compliance MeasurementTaxpayer Compliance AssistanceTaxpayer Noncompliance Detection
34
Crime and Punishment: An Economic Approach
Gary S. Becker · Journal of Political Economy · 1968 · 13.3K citations
Income tax evasion: a theoretical analysis
Michael Allingham, Agnar Sandmo · Journal of Public Economics · 1972 · 4.9K citations
Increasing risk: I. A definition
Michael Rothschild, Joseph E. Stiglitz · Journal of Economic Theory · 1970 · 3.9K citations
Uri Gneezy, Aldo Rustichini · The Journal of Legal Studies · 2000 · 1.8K citations