Encyclopedia of Law & Economics - 6020 Tax Evasion and Tax Compliance

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Alm, James and Beck, William (1991), 'Wiping the Slate Clean: Individual Response to State Tax Amnesties', 57 Southern Economic Journal , 1043-1053.

Alm, James and Beck, William (1993), 'Tax Amnesties and Compliance in the Long Run: A Time Series Analysis', 46 National Tax Journal , 53-60.

Alm, James and McCallin, Nancy J. (1990), 'Tax Avoidance and Tax Evasion as a Joint Portfolio Choice', 45 Public Finance , 193-200.

Alm, James, Bahl, Roy and Murray, Matthew N. (1990), 'Tax Structure and Tax Compliance', 72 Review of Economics and Statistics , 603-613.

Alm, James, Bahl, Roy and Murray, Matthew N. (1991), 'Income Tax Evasion', in Bahl, Roy (ed.), The Jamaican Tax Reform , Cambridge (MA), Lincoln Institute of Land Policy, 181-214.

Alm, James, Bahl, Roy and Murray, Matthew N. (1991), 'Tax Base Erosion in Developing Countries', 39 Economic Development and Cultural Change , 849-872.

Alm, James, Bahl, Roy and Murray, Matthew N. (1993), 'Audit Selection and Income Tax Underreporting in the Tax Compliance Game', 42(1) Journal of Development Economics , 1-33.

Alm, James, Cronshaw, Mark B. and McKee, Michael (1993), 'Tax Compliance with Endogenous Audit Selection Rules', 46 Kyklos , 27-45.

Alm, James, Jackson, Betty R. and McKee, Michael (1992), 'Estimating the Determinants of Taxpayer Compliance with Experimental Data', 45 National Tax Journal , 107-114.

Alm, James, Jackson, Betty R. and McKee, Michael (1992), 'Deterrence and Beyond: Toward a Kinder, Gentler IRS', in Slemrod, Joel (ed.), Why People Pay Taxes: Tax Compliance and Enforcement , Ann Arbor, University of Michigan Press, 311-329.

Alm, James, Jackson, Betty R. and McKee, Michael (1992), 'Institutional Uncertainty and Taxpayer Compliance', 82 American Economic Review , 1018-1026.

Alm, James, Jackson, Betty R. and McKee, Michael (1993), 'Fiscal Exchange, Collective Decision Institutions, and Tax Compliance', 22 Journal of Economic Behavior and Organization , 285-303.

Alm, James, McClelland, Gary H. and Schulze, William D. (1992), 'Why Do People Pay Taxes?', 48 Journal of Public Economics , 21-38.

Alm, James, Sanchez, Isabel and de Juan, Ana (1995), 'Economic and Noneconomic Factors in Tax Compliance', 48 Kyklos , 3-18.

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Altshuler, Rosanne and Newlon, T. Scott (1991), The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U.S. Multinational Corporations , National Bureau of Economic Research Working Paper, No. 3925.

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Andjelkovic Mileva (1995), 'Koncept zloupotrebe prava u poreskoj materiji (Concept of Abuse of Law in Fiscal Matters)', 5-6 Finansije , 269-277.

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Andreoni, James (1991), 'The Desirability of A Permanent Tax Amnesty', 45 Journal of Public Economics , 161-190.

Andreoni, James (1992), 'IRS as Loan Shark: Tax Compliance with Borrowing Constraints', 49(3) Journal of Public Economics , 35-46.

Andreoni, James, Erard, Brian and Feinstein, Jonathan S. (1996), Tax Compliance , University of Wisconsin Working Paper, No. 9610.

Antonides, Gerrit and Robben, Henry S. J. (1995), 'True Positives and False Alarms in the Detection of Tax Evasion', 16 Journal of Economic Psychology , 617-640.

Asorey, Ruben O. (1991), 'Transfer Pricing and the New Criminal Tax Law: Argentina', 45 Bulletin for International Fiscal Documentation , 74-75.

Baldry, Jonathan C. (1987), 'Income Tax Evasion and the Tax Schedule: Some Experimental Results', 42 Public Finance , 357-383.

Baldry, Jonathan C. (1994), 'Economic Analysis and Taxpayer Compliance: Time for a New Agenda', 11 Australian Tax Forum , 45-62.

Banerji, Arup (1991), Tax Evasion Enforcement and Intertemporal Choice , University of Pennsylvania, Ph.D..

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Barthelemy, Philippe (1989), 'The Underground Economy in France', in Feige, Edgar L. (ed.), The Underground Economies: Tax Evasion and Information Distortion , Cambridge, Cambridge University Press, 281-294.

Batina, Raymond G. (1992), 'Time-Consistent Income Taxation', 32 Quarterly Review of Economics and Finance , 68-81.

Bayar, Ali and Frank, Max (1987), 'The Erosion of the Different Tax Bases', 42 Public Finance , 341-356.

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Becker, Winfried, Buchner, Heinz Jurgen and Sleeking, Simon (1987), 'The Impact of Public Transfer Expenditures on Tax Evasion: An Experimental Approach', 34 Journal of Public Economics , 243-252.

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Bird, Richard M. and Miller, Barbara (1991), 'The Incidence of Indirect Taxes on Low-Income Households in Jamaica', in Bahl, Roy (ed.), The Jamaican Tax Reform , Cambridge (MA), Lincoln Institute of Land Policy, 793-811.

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Boadway, Robin, Marchand, Maurice and Pestieau, Pierre (1992), 'Towards a Theory of the Direct-Indirect Tax Mix', Queen's Institute for Economic Research Discussion Paper .

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Bolderson, Sarah and Huiskes, Theodoor (1994), 'Central and Eastern Europe: Meeting Tax Obligations in Central and Eastern Europe', 48 Bulletin for International Fiscal Documentation , 648-654.

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Bordignon, Massimo (1993), 'A Fairness Approach to Income Tax Evasion', 52(3) Journal of Public Economics , 345-362.

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Burgess, Robin and Stern, Nicholas (1992), Taxation and Development , London School of Economics Suntory Toyota International Centre for Economics and Related Disciplines Working Paper, No. DEP 42.

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Burgess, Robin, Howes, Stephen and Stern, Nicholas (1993), The Reform of Indirect Taxes in India , London School of Economics Suntory Toyota International Centre for Economics and Related Disciplines Working Paper, No. EF/7.

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Chadha, V. and Singh, Gurjeet (1988), 'An Analysis of Tax Evasion in Punjab', in Raikhy, P.S. and Gill, Sucha Singh (eds.), Resource mobilisation and economic development: A regional perspective , Amritsar, India, Guru Nanak Dev University, Punjab School of Economics, 140-151.

Chander, P. and L. Wilde (1992), A general characterization of optimal income taxation and enforcement , Caltech Social Science Working Paper, No. 796.

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Chu, C. Y. Cyrus (1990), 'Plea Bargaining with the IRS', 41 Journal of Public Economics , 319-333.

Chu, C. Y. Cyrus (1990), 'A Model of Income Tax Evasion with Venal Tax Officials: The Case of Taiwan', 45 Public Finance , 392-408.

Chu, C. Y. Cyrus (1992), 'Analyzing Income Tax Evasion Using Amnesty Data with Self-Selection Correction: The Case of the Michigan Tax Amnesty Program: Commentary', in Slemrod, Joel (ed.), Why People Pay Taxes: Tax Compliance and Enforcement , Ann Arbor, University of Michigan Press, 190-192.

Clotfelter, Charles T. (1983), 'Tax Evasion and Tax Rates: An Analysis of Individual Returns', 65 Review of Economics and Statistics , 363-373.

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Coffey, Sergia (1995), Tax Evasion and the Development of a Financial Sector in LDC's , New York University, Ph.D..

Coleman, Cynthia and Freeman, Lynne (1994), 'The Development of Strategic Marketing Options Directed at Improving Compliance Levels in Small Business', 11 Australian Tax Forum , 347-367.

Collins, Julie H. (1992), 'Deterrence and Beyond: Toward a Kinder, Gentler IRS: Commentary', in Slemrod, Joel (ed.), Why People Pay Taxes: Tax Compliance and Enforcement , Ann Arbor, University of Michigan Press, 330-332.

Collins, Julie H. and Plumlee, R. David (1991), 'The Taxpayer's Labor and Reporting Decision: The Effect of Audit Schemes', 66 Accounting Review , 559-576.

Collins, Julie H., Murphy, Daniel P. and Plumlee, R. David (1992), 'The Taxpayer's Dilemma: How Hard to Work and What to Report?', in Stern, Jerrold J. (ed.), Advances in Taxation. Volume 4 , Greenwich (CT), JAI Press, 31-53.

Commerce Clearing House Tax Law (eds.) (1989), Understanding IRS communications , Chicago, Commerce Clearing House, 120 p.

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Cowell, F. A. (1990), 'Tax Sheltering and the Cost of Evasion', 42 Oxford Economic Papers , 231-243.

Cowell, F. A. (1992), 'Tax Evasion and Inequity', 13 Journal of Economic Psychology , 521-543.

Cowell, Frank A. (1985), 'Tax Evasion with Labour Income', 26 Journal of Public Economics , 19-34.

Cowell, Frank A. (1985), 'The Economic Analysis of Tax Evasion', 37 Bulletin of Economic Research , 163-193.

Cowell, Frank A. (1985), 'Public Policy and Tax Evasion: Some Problems', in Gaertner, Wulf and Wenig, Alois (eds.), The Economics of the Shadow Economy: Proceedings of th International Conference on the Economics of the Shadow Economy Held at the University of Bielefeld, West Germany, October 10-14, 1983 , Berlin, Springer, 273-284.

Cowell, Frank A. (1987), 'The Economic Analysis of Tax Evasion', in Hey, John D. and Lambert, Peter J. (eds.), Surveys in the Economics of Uncertainty , Oxford, Blackwell, 173-203.

Cowell, Frank A. (1990), Cheating the government: The economics of evasion , Cambridge (MA), MIT Press, 267 p.

Cowell, Frank A. (1991), 'Tax Sheltering and the Cost of Evasion', in Sinclair, Peter J. N. and Slater, Martin D. E. (eds.), Taxation, private information and capital. Oxford Economic Papers, Special Issue 1990 , Oxford, Oxford University Press, 231-243.

Cowell, Frank A. and Gordon, James P. F. (1987), Unwillingness to Pay: Tax Evasion and Public Good Provision , Universitat Bonn Sonderforschungsbereich 303 Discussion Paper, No. A-142.

Cowell, Frank A. and Gordon, James P. F. (1988), 'Unwillingness to Pay: Tax Evasion and Public Good Provision', 36 Journal of Public Economics , 305-321.

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Crane, Steven E. and Nourzad, Farrokh (1986), 'Inflation and Tax Evasion: An Empirical Analysis', 68 Review of Economics and Statistics , 217-223.

Crane, Steven E. and Nourzad, Farrokh (1987), 'On the Treatment of Income Tax Rates in Empirical Analysis of Tax Evasion', 40 Kyklos , 338-348.

Crane, Steven E. and Nourzad, Farrokh (1990), 'Tax Rates and Tax Evasion: Evidence from California Amnesty Data', 43 National Tax Journal , 189-199.

Crane, Steven E. and Nourzad, Farrokh (1992), 'Analyzing Income Tax Evasion Using Amnesty Data with Self-Selection Correction: The Case of the Michigan Tax Amnesty Program', in Slemrod, Joel (ed.), Why People Pay Taxes: Tax Compliance and Enforcement , Ann Arbor, University of Michigan Press, 167-189.

Crane, Steven E. and Nourzad, Farrokh (1994), 'An Empirical Analysis of Factors That Distinguish Those Who Evade on Their Tax Return from Those Who Choose Not to File a Return', 49(Suppl) Public Finance , 106-116.

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