Journal of Public Economics · 2022 · 25 citations · 25 references
Public AffairsAccountancyTax LawTax IncidenceTax PolicyTaxationInterpretation Of Tax StatutesSales TaxSales TaxationStatutory IncidenceTax ComplianceTax EnforcementIncidence Of Sales TaxesSales Tax ControlsSales Tax Incidence ElasticityStatutory Tax IncidenceTax Incidence On Businesses
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Salience and Taxation: Theory and Evidence
Raj Chetty, Adam Looney, Kory Kroft · American Economic Review · 2009 · 2.7K citations · Full text
Tax Compliance and Enforcement
Joel Slemrod · Journal of Economic Literature · 2019 · 504 citations