SSRN Electronic Journal · 2018 · 13 citations · 20 references
LawSocial PsychologySociologyLocal TaxationTax PolicyTaxationBehavioral Responses To TaxationLocal Tax PolicyNormative InfluenceSocial NormsTax ComplianceTax EnforcementCompliance EffectsCompliance With Social NormsEnforcementLocal Government TaxationPro-social MotivationPro-social NormsTax Compliance TestingTaxpayer Behavior
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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