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Income Tax Evasion: A Theoretical Analysis (1972)
by
Michael G. Allingham
,
Agnar Sandmo
| Venue: | Journal of Public Economics |
| Citations: | 530 - 0 self |
BibTeX
@ARTICLE{Allingham72incometax,
author = {Michael G. Allingham and Agnar Sandmo},
title = {Income Tax Evasion: A Theoretical Analysis},
journal = {Journal of Public Economics},
year = {1972}
}
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Abstract
Theoretical analysis of the connection between taxation and risk-taking has mainly been concerned with the effect of taxes on portfolio decisions of consumers, Mossin (1968b) and Stiglitz (1969). However, there are some problems which are not naturally classified under this
