2002 · 47 citations · 44 references
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Income tax evasion: a theoretical analysis
Michael Allingham, Agnar Sandmo · Journal of Public Economics · 1972 · 4.9K citations
A Contribution to the Theory of Taxation
Frank Plumpton Ramsey · The Economic Journal · 1927 · 2.9K citations
I Just Ran Two Million Regressions
Xavier Sala-i-Martín · American Economic Review · 1997 · 2.3K citations
Let's Take the Con Out of Econometrics
Edward E. Leamer · American Economic Review · 1982 · 2.3K citations
The Incidence of the Corporation Income Tax
Arnold C. Harberger · Journal of Political Economy · 1962 · 1.4K citations