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A tax motivation for smoothing dividends
Rozycki, John J. - In: The quarterly review of economics and finance : journal … 37 (1997) 2, pp. 563-578
Persistent link: https://www.econbiz.de/10001226122
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Income taxation and tax evasion in a finite economy
Wane, Waly - In: Annals of economics and finance 3 (2002) 2, pp. 407-431
Persistent link: https://www.econbiz.de/10001731935
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Redistribution when avoidance behavior is heterogeneous
Kopczuk, Wojciech - In: Journal of public economics 81 (2001) 1, pp. 51-71
Persistent link: https://www.econbiz.de/10001584725
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Income tax evasion : an intersectoral analysis
Kesselman, Jonathan R. - In: Journal of public economics 38 (1989) 2, pp. 137-182
Persistent link: https://www.econbiz.de/10001071718
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Tax arbitrage and the redistributive properties of progressive income taxation
Agell, Jonas - In: Economics letters 34 (1990) 4, pp. 357-361
Persistent link: https://www.econbiz.de/10001096913
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Enforcement costs and the optimal progressivity of income taxes
Mookherjee, Dilip - In: The journal of law, economics, & organization 6 (1990) 2, pp. 411-431
Persistent link: https://www.econbiz.de/10001136295
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Tax compliance games with imperfect auditing
Bardsley, Peter - 1995
Persistent link: https://www.econbiz.de/10000912981
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Income tax avoidance : evidence from individual tax returns
Long, James Edgar - In: National tax journal 40 (1987) 4, pp. 517-532
Persistent link: https://www.econbiz.de/10001040970
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Public goods, hidden income, and tax evasion : some nonstandard results from the warm-glow model
Hungerman, Daniel M. - In: Journal of development economics 109 (2014), pp. 188-202
Persistent link: https://www.econbiz.de/10011293121
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Optimal Capital Income Taxation with Tax Evasion
d'Andria, Diego - 2011
The paper discusses the applicability of optimal taxation theory to source-based capital incomes when significant tax …
Persistent link: https://www.econbiz.de/10013130988