Reference: | Allingham, M. G., and A. Sandmo (1972), “Income Tax Evasion: A Theoretical Analysis,” Journal of Public conomics, 1, 323-338. Andreoni, J., B. Erard, and J. Feinstein (1998), “Tax compliance,” Journal of Economic Literature, 36, 818-860. Beck, P. J., and Woon-Oh Jung (1989), “Taxpayer Compliance under Uncertainty,” Journal of Accounting and Public Policy, 8, 1–27. Cowell, Frank A. (1985), “The Economic Analysis of Tax Evasion,” Bulletin of Economic Research, 37, 163-193. Cowell, Frank A. (1990), Cheating the Government: The Economics of Evasion, Cambridge: MIT Press. Kreutzer, D. and D.R. Lee (1986), “On Taxation and Understated Monopoly Profits,” National Tax Journal, 39, 241-243. Kreutzer, D. and D.R. Lee (1988), “Tax Evasion and Monopoly Output Decisions: A Reply,” National Tax Journal, 41, 583-584. Lee, K. (1998), “Tax Evasion, Monopoly, and Nonneutral Profit Taxes,” National Tax Journal, 51, 333-338. Marrelli, M. (1984), “On Indirect Tax Evasion,” Journal of Public Economics, 25, 181-196. Paul, B. and Jung, W. (1989), “Taxpayer Compliance under Uncertainty,” Journal of Accounting and Public Policy, 1-27. Slemrod, J. and Yitzhaki, S. (2002), Tax avoidance, evasion, and administration, in: A. Auerbach, M. Feldstein, eds., Handbook of Public Economics, Volume 3, North-Hollard, Amsterdam, 1423-1470. Wang, L.F.S. and J.L. Conant (1988), “Corporate Tax and Output Decisions of Uncertain Monopolist,” National Tax Journal, 41, 579-581. Wang, L.F.S. (1990), “Tax Evasion and Monopoly Output Decisions with Endogenous Probability of Detection,” Public Finance Quarterly, 18, 480-487. Yaniv, G.. (1988), “Withholding and Non-withheld Tax Evasion,” Journal of Public Economics, 35, 183-204. Yaniv, G.. (1995), “A note on the Tax-Evading Firm,” National Tax Journal,48, 113-120. Yaniv, G.. (1996), “Tax Evasion and Output Decisions: Note,” Public Finance Quarterly, 24, 501-505. Yitzhaki, S. (1974), “A note on income tax evasion: a theoretical analysis,” Journal of Public Economics, 3, 201-202. Yitzhaki, S. (1987), “On the excess burden of tax evasion,” Public Finance Quarterly, 15, 123-137. |