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Income tax evasion: a theoretical analysis | Researchclopedia

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Income tax evasion: a theoretical analysis

19724,801 citationsJournal Article

Authors

Michael Allingham · University of Pennsylvania

Agnar Sandmo · Norwegian School of Economics

Topics & Keywords

Taxation and Compliance Studies Fiscal Policy and Economic Growth Gender, Labor, and Family Dynamics

Publication Details

Published in: Journal of Public Economics

Volume 1, Issue 3-4, pp. 323-338

DOI: 10.1016/0047-2727(72)90010-2

Field-Weighted Citation Impact: 9.91