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Tax evasion and Ricardian equivalence

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  • Panades, Judith

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  • Panades, Judith, 2001. "Tax evasion and Ricardian equivalence," European Journal of Political Economy, Elsevier, vol. 17(4), pages 799-815, November.
    • Handle: RePEc:eee:poleco:v:17:y:2001:i:4:p:799-815
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    1. Beck, Paul J. & Jung, Woon-Oh, 1989. "Taxpayer compliance under uncertainty," Journal of Accounting and Public Policy, Elsevier, vol. 8(1), pages 1-27.
    2. Barro, Robert J, 1974. "Are Government Bonds Net Wealth?," Journal of Political Economy, University of Chicago Press, vol. 82(6), pages 1095-1117, Nov.-Dec..
    3. Koskela, Erkki, 1983. "A note on progression, penalty schemes and tax evasion," Journal of Public Economics, Elsevier, vol. 22(1), pages 127-133, October.
    4. Fabrizio Balassone & Philip Jones, 1998. "Tax Evasion and Tax Rates: Properties of a Penalty Structure," Public Finance Review, , vol. 26(3), pages 270-285, May.
    5. Strawczynski, Michel, 1995. "Income Uncertainty and Ricardian Equivalence," American Economic Review, American Economic Association, vol. 85(4), pages 964-967, September.
    6. Yaniv, Gideon, 1994. "Tax Evasion and the Income Tax Rate: A Theoretical Reexamination," Public Finance = Finances publiques, , vol. 49(1), pages 107-112.
    7. Barsky, Robert B & Mankiw, N Gregory & Zeldes, Stephen P, 1986. "Ricardian Consumers with Keynesian Propensities," American Economic Review, American Economic Association, vol. 76(4), pages 676-691, September.
    8. Yitzhaki, Shlomo, 1974. "Income tax evasion: A theoretical analysis," Journal of Public Economics, Elsevier, vol. 3(2), pages 201-202, May.
    9. Clotfelter, Charles T, 1983. "Tax Evasion and Tax Rates: An Analysis of Individual Returns," The Review of Economics and Statistics, MIT Press, vol. 65(3), pages 363-373, August.
    10. Poterba, James M, 1987. "Tax Evasion and Capital Gains Taxation," American Economic Review, American Economic Association, vol. 77(2), pages 234-239, May.
    11. Landskroner, Yoram & Paroush, J & Swary, Itzhak, 1990. "Tax Evasion and Portfolio Decisions," Public Finance = Finances publiques, , vol. 45(3), pages 409-422.
    12. Feldstein, Martin, 1988. "The Effects of Fiscal Policies when Incomes Are Uncertain: A Contradiction to Ricardian Equivalence," American Economic Review, American Economic Association, vol. 78(1), pages 14-23, March.
    13. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
    14. Shlomo Yitzhaki, 1987. "On the Excess Burden of Tax Evasion," Public Finance Review, , vol. 15(2), pages 123-137, April.
    15. Wrede, Matthias, 1995. "Tax Evasion and Risk Taking: Is Tax Evasion Desirable?," Public Finance = Finances publiques, , vol. 50(2), pages 303-316.
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    Cited by:

    1. Judith Panadés, 2004. "Tax Evasion and Relative Tax Contribution," Public Finance Review, , vol. 32(2), pages 183-195, March.
    2. Jordi Caball?Author-Email: Jordi.Caballe@uab.es & Judith Panad?, 2001. "On the Relation between Tax Rates and Evasion in a Multi-period Economy," UFAE and IAE Working Papers 500.01, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
    3. Jordi Caballé & Judith Panadés, 2007. "Tax Rates, Tax Evasion, and Growth in a Multi-period Economy," Hacienda Pública Española / Review of Public Economics, IEF, vol. 183(4), pages 67-80, december.
    4. Alain Trannoy & Gwenola Trotin, 2010. "Do High Tax and Tax Evasion go Hand in Hand? The Non-Linear Case," IDEP Working Papers 1004, Institut d'economie publique (IDEP), Marseille, France, revised Jul 2010.

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