Offshore Tax Evasion and Wealth Inequality: Evidence from a Tax Amnesty in the Netherlands

Income tax evasion: a theoretical analysis

Michael Allingham, Agnar Sandmo · Journal of Public Economics · 1972 · 4.9K citations

Public Affairs, Economics, Public Finance +9

Top Incomes in the Long Run of History

Anthony B. Atkinson, Thomas Piketty, Emmanuel Saez · Journal of Economic Literature · 2011 · 2.3K citations

Social Sciences, Economics, Econometrics +8

Wealth Inequality in the United States since 1913: Evidence from Capitalized Income Tax Data *

Emmanuel Saez, Gabriel Zucman · The Quarterly Journal of Economics · 2016 · 1.6K citations · Full text

Social Sciences, Economics, History +12

Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark

Henrik Kleven, Martin Knudsen, Claus Thustrup Kreiner et al. · Econometrica · 2011 · 1.2K citations · Full text

Public Affairs, Accountancy, Public Finance +17

Cheating Ourselves: The Economics of Tax Evasion

Joel Slemrod · The Journal of Economic Perspectives · 2007 · 1.2K citations

Public Affairs, Economics, Public Finance +12