International Journal of Disclosure and Governance · 2020 · 46 citations · 28 references
LawCorporate GovernanceFinanceCorporate TaxationTax PlanningTaxationCorporate Decision-makingCorporate Governance MechanismsCorporate Income TaxCorporate Governance In DistressCorporate Tax GovernanceGovernance MechanismsTax Planning IncentivesTaxation Of Corporations
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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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