An Empirical Analysis of the Impact of Government Tax and Auditing Policies on the Size of the Underground Economy:

A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity

1980 • 25,774 citations

Income tax evasion: a theoretical analysis

1972 • 4,666 citations

Tax Evasion and Tax Rates: An Analysis of Individual Returns

1983 • 1,012 citations

The Underground Economy in the United States: Annual Estimates, 1930-80 (L'economie clandestine aux Etats-Unis: estimations annuelles, 1930-80) (La "economia subterranea" de Estados Unidos: Estimaciones anuales, 1930-80)

1983 • 489 citations

Tax rates, tax administration and income tax evasion in Switzerland

1996 • 478 citations

The Demand for Currency Relative to the Total Money Supply

1958 • 478 citations

The Underground Economy in the United States and Abroad.

1983 • 380 citations

Understanding Tax Evasion

1976 • 358 citations

Income Tax Evasion and the Tax Schedule: Some Experimental Results

1987 • 291 citations

Institutional Uncertainty and Taxpayer Compliance

1992 • 260 citations

The Role of Moral Sentiments and Audit Perceptions in Tax Compliance

1994 • 249 citations

An Empirical Test for Tax Evasion

1985 • 209 citations

The Underground Economy And The Currency Enigma

1994 • 185 citations

Audit probabilities and the tax evasion decision: An experimental approach

1982 • 149 citations

The 1955 Economic Report of the President*

1955 • 142 citations

A Note on Tax Evasion as a Function of the Quality of Information about the Magnitude and Credibility of Threatened Fines: Some Preliminary Research

1982 • 103 citations

Tax evasion and equity: A theoretical analysis

1988 • 95 citations

Voluntary Tax Compliant Behavior of Spanish Income Tax Payers

1994 • 91 citations

Tax Evasion and the Black Economy

1991 • 50 citations

Tax Evasion and the Black Economy

1989 • 25 citations

Tax Rates, Tax Compliance, and the Reporting of Long-Term Capital Gains

1991 • 25 citations

Taxpayer Noncompliance and General Prevention: An Expansion of the Deterrence Model

1991 • 25 citations

Optimal Differential Taxes and Penalties

1994 • 24 citations

A Theory of Hard-to-Tax Groups

1994 • 23 citations

The subterranean economy

1982 • 10 citations