2002 · 26 citations · 41 references
Public AffairsPublic FinanceTax LawRegulatory ComplianceTax PolicyTaxationBehavioral Responses To TaxationCompliance Cost AssessmentIncome Tax LawIncome TaxationTax ComplianceTax EnforcementFixed Compliance CostsIndirect Compliance CostsMarginal Compliance CostsTax Compliance Costs MeasurementTax Compliance MeasurementTaxpayer Compliance CostsTaxpayer Noncompliance Detection
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Income tax evasion: a theoretical analysis
Michael Allingham, Agnar Sandmo · Journal of Public Economics · 1972 · 4.9K 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