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Retricted access

Research article

First published 2007-09

Tax Evasion and the Cost of Public Sector Activities

Rosella Levaggi

Public Finance Review

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Research article

First published 1988-1

Compliance Costs and the Tax Avoidance-Tax Evasion Decision

James Alm

Public Finance Review

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Research article

First published 2019-7

Evading the Catastrophic Costs of Nursing Home Care: A Theoretical Inquiry

Gideon Yaniv

Public Finance Review

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Research article

First published 1999-01

Excise Tax Evasion,Tax Revenue,and Welfare

Helmuth Cremer, Firouz Gahvari

Public Finance Review

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Research article

First published 2021-7

Differences in Family-Owned SMEs’ Ethical Behavior: A Mixed Gamble Perspective of Family Firm Tax Evasion

Kimberly A. Eddleston, Jay P. Mulki

Entrepreneurship Theory and Practice

Retricted access

Research article

First published 2021-12

Brazilian Evidence on Tax Evasion and Enforcement: A Case Study of Global North–South Comparison

Felippe Clemente, Viviani Silva Lírio, Temidayo James Aransiola

Criminal Justice Review

Retricted access

Research article

First published 2020-6

Reforms in Direct Tax Administration in India (1991–2016)

Parul Jain, Anil Kumar Jain

Indian Journal of Public Administration

Open access

Research article

First published 2025

Loss Aversion and Tax Evasion: Theory and Evidence

Sanjit Dhami, Narges Hajimoladarvish, Pavan Mamidi

Arthaniti: Journal of Economic Theory and Practice

Free access

Research article

First published 2024-3

Tax evasion and governance quality: The moderating role of adopting open government

Odkhuu Khaltar

International Review of Administrative Sciences

Retricted access

Research article

First published 2012-7

The Optimal Structure of Commodity Taxation in a Monopoly with Tax Avoidance or Evasion

Laszlo Goerke

Public Finance Review

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