Correlates of tax evasion

1986, 4

Allingham, 1972, Income tax evasion: a theoretical analysis, Journal of Public Economics, 1, 323, 10.1016/0047-2727(72)90010-2

Clotfelter, 1983, Tax evasion and tax rates: an analysis of individual returns, The Review of Economics and Statistics, 65, 363, 10.2307/1924181

Cooley, 1971

Cowell, 1985, Tax evasion with labour income, Journal of Public Economics, 26, 19, 10.1016/0047-2727(85)90036-2

Cross, 1981, The evasion-avoidance choice: a suggested approach, National Tax Journal, 34, 489, 10.1086/NTJ41862411

Dahlstrom, 1975

Friedland, 1978, A simulation study of income tax evasion, Journal of Public Economics, 10, 107, 10.1016/0047-2727(78)90008-7

Graetz, 1985, The economics of tax compliance: fact and fantasy, National Tax Journal, 38, 355, 10.1086/NTJ41792032

Grasmick, 1982, Tax evasion and mechanisms of social control: a comparison with grand and petty theft, Journal of Economic Psychology, 2, 213, 10.1016/0167-4870(82)90004-6

Groenland, 1983, Tax evasion behavior: a psychological framework, Journal of Economic Psychology, 3, 129, 10.1016/0167-4870(83)90069-7

Henry, 1983, Noncompliance with U.S. tax law-evidence on size, growth, and composition, The Tax Lawyer, 37, 1

Hoeflich, 1983, Of reason, gamesmanship, and taxes: a jurisprudential and games theoretical approach to the problem of voluntary compliance, The American Journal of Tax Policy, 2, 9

1978

1983

1985, Trend Analysis and Related Statistics, Document 6011, 3

Jackson, 1986, Tax compliance research: fundings, problems, and prospects, Journal of Accounting Literature, 5, 125

Karzon, 1983, International tax evasion: spawned in the United States and nurtured by Secrecy Havens, Vanderbilt Journal of Transnational Law, 16, 757

Kerlinger, 1973

Kolm, 1973, A note on optimum tax evasion, Journal of Public Economics, 2, 265, 10.1016/0047-2727(73)90018-2

Landsberger, 1982, Incentive generating state dependent penalty system: the case of income tax evasion, Journal of Public Economics, 19, 333, 10.1016/0047-2727(82)90060-3

Lehmann, 1979

Mason, 1978, A study of admitted income tax evasion, Law & Society Review, 13, 73, 10.2307/3053243

Mosteller, 1954, Selective quantitative techniques, Vol. 1, 289

Nie, 1975, Statistical package for the social sciences

Oppenheim, 1966

Rossi, 1985, Appeals within our social structure that can enhance voluntary compliance, Internal Revenue Service, Vol. 1, 79

Roth, 1985, Understanding taxpayer compliance: major factors and perspectives, Internal Revenue Service, Vol. 1, 53

Song, 1978, Tax ethics and taxpayer attitudes: a survey, Public Administration Review, 38, 442, 10.2307/975503

Spicer, 1980, Fiscal inequity and tax evasion: an experimental approach, National Tax Journal, 33, 171, 10.1086/NTJ41862299

Spicer, 1976, Understanding tax evasion, Public Finance, 31, 295

Tittle, 1980

1983

Van Hoorn, 1978, Problems, possibilities, and limitations with respect to measures against international tax avoidance and evasion, Georgia Journal of International and Comparative Law, 8, 763

Wallschutzky, 1984, Possible causes of tax evasion, Journal of Economic Psychology, 5, 371, 10.1016/0167-4870(84)90034-5

Wärneryd, 1982, Taxes and economic behavior: some interview data on tax evasion in Sweden, Journal of Economic Psychology, 2, 187, 10.1016/0167-4870(82)90003-4

1980

Witte, 1983, What we know about the factors affecting compliance with the tax laws, 133