Determinants of aggregate income-tax-evasion behavior: The case of the US

Banca Nazionale del Lavoro Quarterly Review, Sep 1998 by Cebula, Richard J

FRIEDLAND N. (1982), A note on tax evasion as a function of the quality of information about the credibility of threatened fines: some preliminary research", Journal of Applied Social Psychology, 12(1), pp. 54-59.

INTERNAL REVENUE SERVICE (19701996), Annual Report of the Commissioner and Chief Counsel of the Internal Revenue Service, U.S. Government Priting Office, Washington.

KLEPPER S., D. NAGIN and S. SPURR (1991), *`Tax rates, tax compliance, and the reporting of long-term/capital gains", Public Finance/Finances Publiques, 46(2), pp. 236-51.

MCLEoD J. (1997), "Inflation and the size of the underground economy: analysis for 1962-1980 with the Tanzi data", Academy of Economics and Finance Proceedings, 21, pp. 407-10.

PESTIEAU P., U. POSSEN and S. SLUTSKY (1994), "Optimal differential taxes and penalties", Public Finance/Finances Publiques, 49(4), pp. 15-27. POMMEREHNE W.W. and H. WECK-HANNEMANN (1989), Tax rates, tax administration and income tax evasion in Switzerland", paper presented at the Conference of Applied Econometrics Association, Rome.

POZO S. ed. (1996), Exploring the Underground Economy, Upjohn, Kalamazoo. PYLE D. (1989), Tax Evasion and the Black Economy, St. Martin's Press, New York. SLEMROD J.B., "An empirical test for tax evasion", Review of Economics and Statistics, 67(2), pp. 232-67.

SPICER M.W. and S.B. LUNDSTED (1976), "Understanding tax evasion", Public Finance/Finances Publiques, 31(2), pp. 295-305.

SPICER M.W. and J.E. THOMAS (1982), "Audit probabilities and the tax evasion decision: an experimental approach*, Journal of Economic Psychology, 2(2), pp. 24145.

TANZI V. (1982), The Underground Economy in the United States and Abroad, Lexington Books, Lexington.

TANZI V. (1983), "The underground economy in the United States: annual estimates, 1930-1980", IMF Staff Papers, pp. 283-305.

THURMAN Q.C. (1981), "Taxpayer noncompliance and general prevention: an expansion of the deterrence model", Public Finance/Finances Publiques, 46(2), pp. 28998.

WHITE H. (1980), "A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity", Econometrica, 48 (4), pp. 817-38.

RICHARD J. CEBULA

George Institute of Technology, Atlanta (USA).

Copyright BNL Edizioni Sep 1998
Provided by ProQuest Information and Learning Company. All rights Reserved

 

BNET TalkbackShare your ideas and expertise on this topic

Please add your comment:

  1. You are currently: a Guest |
  2.  

Basic HTML tags that work in comments are: bold (<b></b>), italic (<i></i>), underline (<u></u>), and hyperlink (<a href></a)

advertisement
Click Here
advertisement
  • Click Here
  • Click Here
  • Click Here
advertisement
Click Here

Content provided in partnership with ProQuest