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References for Tax evasion, market adjustments, and income distribution
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Further reading
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Key references
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Saez, E., Zucman, G. The Triumph of
Injustice: How the Rich Dodge Taxes and How to Make Them
Pay. New York: W.W. Norton & Company, 2019. Key reference: [1]
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Alstadsæter, A., Johannesen, N., Zucman, G. "Tax evasion and
inequality" The American
Economic Review 109:6 (2019): 2073–2103. Key reference: [2]
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Allingham, M. G., Sandmo, A. "Income tax evasion:
A theoretical analysis" Journal of Public
Economics 1:3–4 (1972): 323–338. Key reference: [3]
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Martinez-Vazquez, J. "Who benefits from
tax evasion? The incidence of tax evasion" Public Economics
Review 1:2 (1996): 105–135. Key reference: [4]
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Alm, J. "What motivates tax
compliance?" Journal of Economic
Surveys 33:2 (2019): 353–388. Key reference: [5]
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Kesselman, J. R. "Income tax evasion:
An intersectoral analysis" Journal of Public
Economics 38:2 (1989): 137–182. Key reference: [6]
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Watson, H. "Tax evasion and
labor markets" Journal of Public
Economics 27:2 (1985): 231–246. Key reference: [7]
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Epstein, G. S., Gang, I. N. "Why pay taxes when
no one else does?" Review of
Development Economics 14:2 (2010): 374–385. Key reference: [8]
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Di Nola, A., Kocharkov, G., Scholl, A., Tkhir, A. -M. The Aggregate
Consequences of Tax Evasion Department of
Economics Working Paper Series No.2018–06, 2018. Key reference: [9]
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Alm, J., Bahl, R., Murray, M. N. "Tax base erosion in
developing countries" Economic
Development and Cultural Change 39:4 (1991): 849–872. Key reference: [10]
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Alm, J., Wallace, S. "Are Jamaica's
direct taxes on labor ‘fair’?" Public Finance
Review 35:1 (2007): 83–102. Key reference: [11]
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Alstadsæter, A., Johannesen, N., Zucman, G. "Who owns the wealth
in tax havens? Macro evidence and implications for global
inequality" Journal of Public
Economics 162 (2018): 89–100. Key reference: [12]
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Alm, J. "The welfare cost of
the underground economy" Economic
Inquiry 23:2 (1985): 243–263. Key reference: [13]
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Alm, J., Sennoga, E. B. "Mobility,
competition, and the distributional effects of tax
evasion" National Tax
Journal 63:4−2 (2010): 1055–1084. Key reference: [14]
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Alm, J., Turner, S. Simulating the
Distributional Effects of Tax Evasion Tulane University
Department of Economics Working Paper, 2018. Key reference: [15]
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Saez, E., Zucman, G. The Triumph of
Injustice: How the Rich Dodge Taxes and How to Make Them
Pay. New York: W.W. Norton & Company, 2019.
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Additional References
- Alm, J., Finlay, K. "Who benefits from tax evasion?" Economic Analysis and Policy 43:2 (2013): 139–154.
- Alm, J., McClelland, G. H., Schulze, W. D. "Why do people pay taxes?" Journal of Public Economics 48:1 (1992): 21–38.
- Andreoni, J., Erard, B., Feinstein, J. "Tax compliance" The Journal of Economic Literature 36:2 (1998): 818–860.
- Cowell, F. A. Cheating the Government: The Economics of Evasion. Cambridge, MA: The MIT Press, 1990.
- Harberger, A. C. "The incidence of the corporate income tax" The Journal of Political Economy 70:3 (1962): 215–240.
- Johns, A., Slemrod, J. "The incidence of income tax noncompliance" National Tax Journal 63:3 (2010): 397–418.
- Jung, Y. H., Snow, A., Trandel, G. A. "Tax evasion and the size of the underground economy" Journal of Public Economics 54:3 (1994): 391–402.
- Keen, M., Slemrod, J. "Optimal tax administration" Journal of Public Economics 152 (2017): 133–142.
- Kirchler, E. The Economic Psychology of Tax Behaviour. Cambridge: Cambridge University Press, 2007.
- Persson, M., Wissen, P. "Redistributional aspects of tax evasion" Scandinavian Journal of Economics 86:2 (1984): 131–149.
- Piketty, T. Capital in the 21st Century. Cambridge, MA: Harvard University Press, 2014.
- Schneider, F. "Shadow economies around the world: What do we really know?" European Journal of Political Economy 21:3 (2005): 598–642.
- Slemrod, J. "Tax compliance and enforcement" The Journal of Economic Literature 57:4 (2019): 904–954.
- Slemrod, J., Yitzhaki, S. "Tax avoidance, evasion, and administration" In: Auerbach, A. J., Feldstein, M. (eds). Handbook of Public Economics. Amsterdam: Elsevier, 2002.
- Stiglitz, J. E. "The general theory of tax avoidance" National Tax Journal 38:3 (1985): 225–237.
- Thalmann, P. "Factor taxes and evasion in general equilibrium" Regional Science and Urban Economics 22:2 (1992): 259–283.
- Torgler, B. Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis. Cheltenham: Edward Elgar Publishing, 2007.
- Yitzhaki, S. "A note on optimal income taxation and administrative costs" The American Economic Review 69:3 (1979): 475–480.