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Tax evasion with labour income

Cowell, Frank A. - In: Journal of Public Economics 26 (1985) 1, pp. 19-34

Persistent link: https://www.econbiz.de/10005306541

Unwillingness to pay : Tax evasion and public good provision

Cowell, Frank A.; P.F. Gordon, James - In: Journal of Public Economics 36 (1988) 3, pp. 305-321

Persistent link: https://www.econbiz.de/10005323749

Measurement of income inequality : Experimental test by questionnaire

Amiel, Yoram; Cowell, Frank A. - In: Journal of Public Economics 47 (1992) 1, pp. 3-26

Persistent link: https://www.econbiz.de/10005323870

Tax compliance and firms' strategic interdependence

Bayer, Ralph; Cowell, Frank - In: Journal of Public Economics 93 (2009) 11-12, pp. 1131-1143

We focus on a relatively neglected area of the tax-compliance literature in economics, the behaviour of firms. We examine the impact of alternative audit rules on receipts from a tax on profits in the context of strategic interdependence of firms. The enforcement policy can have an effect on...

Persistent link: https://www.econbiz.de/10008521320

Empirical measurement of horizontal inequity

Jenkins, Stephen P. - In: Journal of Public Economics 37 (1988) 3, pp. 305-329

Persistent link: https://www.econbiz.de/10005396511

To what extent do fiscal regimes equalize opportunities for income acquisition among citizens?

Roemer, John E.; Aaberge, Rolf; Colombino, Ugo; … - In: Journal of Public Economics 87 (2003) 3-4, pp. 539-565

Persistent link: https://www.econbiz.de/10005306294