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Income tax evasion: a theoretical analysis
Theoretical analysis of the connection between taxation and risktaking has mainly been concerned with the effect of taxes on portfolio decisions of consumers, Mossin (1968b) and Stiglitz (1969).Expand
Optimal Taxation in the Presence of Externalities
This paper attempts to integrate the theory of optimal taxation with the analysis of the use of indirect taxation to counteract negative external effects (Pigovian taxes). A first-best solution toExpand
The Theory of Tax Evasion: A Retrospective View
  • A. Sandmo
  • Economics
  • National Tax Journal
  • 1 December 2005
The paper gives an overview of some main themes in the theory of tax evasion, starting from Allingham and Sandmo (1972). It reviews the comparative statics of the original model of individualExpand
Welfare Implications of the Taxation of Savings
Historically, the welfare aspects of the taxation of savings have mainly been discussed in the context of the relative merits of income and consumption (expenditure) taxation. These have long beenExpand
Redistribution and the marginal cost of public funds
Discussions of the marginal cost of public funds with distortionary taxation are often cast in the framework of a one-consumer economy, while the main justification of distortionary taxes is thatExpand
Income tax evasion, labour supply, and the equity--efficiency tradeoff
Abstract This paper is an attempt to incorporate tax evasion into the analysis of optimum income taxation. A model of variable labour supply with tax evasion is used to derive supply functions forExpand
A Note on the Structure of Optimal Taxation
Economics Evolving: A History of Economic Thought
In clear, nontechnical language, this introductory textbook describes the history of economic thought, focusing on the development of economic theory from Adam Smith's Wealth of Nations to the lateExpand