Tax rates, tax administration and income tax evasion in Switzerland

Income tax evasion: a theoretical analysis

1972 • 4,666 citations

Tax Evasion and Tax Rates: An Analysis of Individual Returns

1983 • 1,012 citations

Income tax evasion: A theoretical analysis

1974 • 918 citations

Why do people pay taxes?

1992 • 903 citations

ESTIMATING THE DETERMINANTS OF TAXPAYER COMPLIANCE WITH EXPERIMENTAL DATA

1992 • 527 citations

An Econometric Analysis of Income Tax Evasion and Its Detection

1991 • 485 citations

Economic and Noneconomic Factors in Tax Compliance

1995 • 461 citations

THE EFFECT OF TAX LAWS AND TAX ADMINISTRATION ON TAX COMPLIANCE: THE CASE OF THE U.S. INDIVIDUAL INCOME TAX

1985 • 305 citations

Unwillingness to pay

1988 • 219 citations

A note on optimum tax evasion

1973 • 215 citations

THE ECONOMICS OF TAX COMPLIANCE: FACT AND FANTASY

1985 • 211 citations

An Empirical Test for Tax Evasion

1985 • 209 citations

Income tax evasion

1989 • 165 citations

Tax evasion research: A critical appraisal and theoretical model

1987 • 160 citations

Inflation and Tax Evasion: An Empirical Analysis

1986 • 144 citations

The impact of public transfer expenditures on tax evasion

1987 • 141 citations

TAX EVASION AND INFLATION

1981 • 44 citations

On the Treatment of Income Tax Rates in Empirical Analysis of Tax Evasion

1987 • 42 citations

A Structural Equation Model for Tax Compliance and Auditing

1988 • 14 citations