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[496], '66–83.https://doi.org/10.1111/j.0275-1100.2005.00355.xMartin': [497], 'Undesirability': [501], 'Randomized': [503], 'Taxation': [505, 1006], 'Decreasing': [507], 'Aversion,': [509, 532], '2005).https://doi.org/10.2139/ssrn.873432K.': [514], 'L.': [515, 720, 907, 1233, 1338, 1341], 'Glen': [516], 'Ueng,': [517], 'C.': [518, 519], 'Yang': [520, 792], 'Constrained': [521], 'Fine-cum-Tax': [523], 'Rate': [524], 'Structures:': [525], 'Case': [527], 'Constant': [529], 'Relative': [530], 'Economica': [533], '71,': [534], 'no.283283': [535], '2004):': [537], '461–482.https://doi.org/10.1111/j.0013-0427.2004.00380.xJoel': [538], 'Shlomo': [540], 'Yitzhaki': [541, 1072], 'Evasion,': [544, 783, 1079], 'Administration**We': [546], 'grateful': [548], 'Wojciech': [550], 'Kopczuk': [551], 'for': [552, 897, 1007, 1345], 'valuable': [553], 'research': [554], 'assistance.': [555], 'Helpful': [556], 'comments': [557], 'earlier': [560], 'draft': [561], 'were': [562], 'received': [563], 'Jim': [565, 579, 585], 'Alm,': [566], 'Alan': [567], 'Auerbach,': [568], 'Len': [569], 'Burman,': [570], 'Brian': [571], 'Erard,': [572], 'Martin': [573], 'Feldstein,': [574], 'Firouz': [575], 'Gahvari,': [576], 'Roger': [577], 'Gordon,': [578], 'Hines,': [580], 'Jonathan': [581, 722, 909], 'Kesselman,': [582], 'Louis': [583, 1232], 'Kaplow,': [584], 'Poterba,': [586], 'Agnar': [587], 'Sandmo,': [588], 'Dan': [589], 'Shaviro,': [590], 'Eric': [591], 'Toder,': [592], 'Gideon': [593], 'Yaniv,': [594], 'participants': [596], 'at': [597, 614, 619], 'NYU': [599], 'School': [601], 'Colloquium': [602], 'handbook': [611], 'conference': [612], 'held': [613], 'California': [618], 'Berkeley.,': [620], '2002):': [622], '1423–1470.https://doi.org/10.1016/S1573-4420(02)80026-XParantap': [623], 'Basu,': [624], 'Satyajit': [625], 'Ghosh': [626], 'rate': [628, 748], 'uncertainty,': [629], 'labor': [630, 1219, 1457], 'supply': [631], 'saving': [633], 'nonexpected': [636], 'utility': [637], 'maximizing': [638], 'model,': [639, 761, 1382], 'Quarterly': [641, 786, 1082], '41,': [647], '2001):': [650], '49–68.https://doi.org/10.1016/S1062-9769(00)00061-2': [651], 'Brent': [652], 'Kreider': [653], "Workers'": [654], 'Applications': [655], 'Programs': [659], 'When': [660], 'Eligibility': [663], 'Are': [664], 'Uncertain': [665, 813], 'Kreider,': [666], 'Labor': [669], '16,': [671, 1405], 'no.44': [672, 1179, 1287], '(Jul': [673, 1227], '2015):': [674], '848–877.https://doi.org/10.1086/209908Pierre': [675], 'Pestieau,': [676], 'Uri': [677], 'Possen,': [679], 'Steven': [680, 725, 912], 'Slutsky': [682], 'value': [684], 'explicit': [686], 'randomization': [687], 'code,': [691], '67,': [696], '1998):': [699], '87–103.https://doi.org/10.1016/S0047-2727(97)00056-XPinaki': [700], 'Bose': [701], 'Regulatory': [702], 'errors,': [703], 'optimal': [704, 733, 919, 1313], 'fines': [705], 'level': [708], 'compliance,': [710, 1172, 1277], '56,': [715, 741], '1995):': [718, 744, 771], '475–484.https://doi.org/10.1016/0047-2727(94)01423-LDagobert': [719], 'Brito,': [721, 908], 'Hamilton,': [724, 911], 'Slutsky,': [727, 914], 'Joseph': [728, 915, 1054], 'Randomization': [731, 1116], 'schedules,': [736, 1462], '189–223.https://doi.org/10.1016/0047-2727(94)01420-SParantap': [745], 'Basu': [746], 'sensitivity': [752], 'consumption': [754], 'overlapping': [759], 'generations': [760], 'Dynamics': [765, 1442], 'Control': [767, 1444], '19,': [768], 'no.1-21-2': [769], '421–439.https://doi.org/10.1016/0165-1889(93)00788-6G?nther': [772], 'G.': [773], 'Schulze': [774], 'Misinvoicing': [775], 'Imports:': [776], 'Interdependence': [778], 'Tariff': [782], '22,': [787], '2016):': [790, 1086, 1095], '335–365.https://doi.org/10.1177/109114219402200304C.C.': [791], 'with': [797, 922, 1255], 'revenue,': [799], '52,': [804], '1993):': [807, 822, 856], '391–401.https://doi.org/10.1016/0047-2727(93)90042-RRiccardo': [808], 'Martina': [809], 'Effects': [811], 'Policies': [815], 'Behaviour': [818], 'Firms,': [820], '55–68.https://doi.org/10.1007/978-94-015-7965-0_3D.': [823], 'Jordan': [824], 'Lowe,': [825], 'Philip': [826], 'Reckers,': [829], 'W.': [831, 885], 'Wyndelts': [832], 'examination': [834], "professionals'": [837], 'judgments:': [838], 'role': [840], 'experience,': [842], 'client': [843], 'condition': [844], 'reciprocal': [846], 'obligation,': [847], 'Business': [850, 948], 'Psychology': [852, 1066], '7,': [853], '341–357.https://doi.org/10.1007/BF01015759Gregory': [857], 'Trandel': [859], 'Evading': [860], 'use': [862], 'cross-border': [865], 'sales,': [866], '49,': [871], '(Dec': [873, 904, 1126, 1180, 1407], '1992):': [874, 883], '313–331.https://doi.org/10.1016/0047-2727(92)90071-MPeter': [875], 'Newman,': [876], 'Murray': [877], 'Milgate,': [878], 'Eatwell': [880], 'P,': [881], '115–244.https://doi.org/10.1007/978-1-349-11721-5_3Werner': [884], 'Pommerehne,': [886], 'Peter': [887, 1340], 'Zweifel': [888], 'Success': [889], 'amnesty:': [893], 'At': [894], 'polls,': [896], 'fisc?,': [899], 'Choice': [901], '72,': [902], 'no.2-32-3': [903, 1109], '1991):': [905, 932, 952], '131–165.https://doi.org/10.1007/BF00123742Dagobert': [906], 'Dynamic': [918, 1431], 'government': [923], 'commitment,': [924], '15–35.https://doi.org/10.1016/0047-2727(91)90055-7Yoram': [933], 'Landskroner,': [934], 'Eitan': [935], 'Muller,': [936], 'Itzhak': [937], 'Swary': [938], 'evasion': [940, 1170, 1202, 1217, 1254, 1275], 'financial': [942], 'equilibrium,': [943], '43,': [949], '25–35.https://doi.org/10.1016/0148-6195(91)90003-FLOUIS': [953], 'KAPLOW': [954], 'HORIZONTAL': [955], 'EQUITY:': [956], 'MEASURES': [957], 'IN': [958], 'SEARCH': [959], 'OF': [960, 1188], 'PRINCIPLE,': [962], 'National': [963], '42,': [966], '139–154.https://doi.org/10.1086/NTJ41788784Suzanne': [970], 'Scotchmer,': [971], 'Joel': [972], 'Slemrod': [973], 'Randomness': [974], 'enforcement,': [977], '1989):': [985, 993, 1015], '17–32.https://doi.org/10.1016/0047-2727(89)90009-1Joseph': [986], 'Agent,': [991], '241–253.https://doi.org/10.1007/978-1-349-20215-7_25Reinhard': [994], 'Neck,': [995], 'Friedrich': [996], 'Schneider,': [997], 'Markus': [998], 'Hofreither': [1000], 'Consequences': [1002], 'Progressive': [1004], 'Shadow': [1009], 'Economy:': [1010], 'Some': [1011, 1298], 'Theoretical': [1012], 'Considerations,': [1013], '149–176.https://doi.org/10.1007/978-3-642-74999-5_12Jonathan': [1016], 'Skinner': [1017], 'welfare': [1019], 'cost': [1020], 'policy,': [1024], '37,': [1029, 1195], '1988):': [1032, 1047], '129–145.https://doi.org/10.1016/0047-2727(88)90067-9Gideon': [1033], 'Yaniv': [1034, 1129], 'Withholding': [1035], 'non-withheld': [1037], 'evasion,': [1039, 1394, 1456], '183–204.https://doi.org/10.1016/0047-2727(88)90053-9Otto': [1048], 'Chang,': [1050, 1113], 'Donald': [1051], 'Nichols,': [1053], 'Schultz': [1056], 'Taxpayer': [1057], 'attitudes': [1058], 'toward': [1059], 'audit': [1061], 'risk,': [1062], '8,': [1067], '1987):': [1070], '299–309.https://doi.org/10.1016/0167-4870(87)90025-0Shlomo': [1071], 'On': [1073], 'Excess': [1075], 'Burden': [1076], '123–137.https://doi.org/10.1177/109114218701500201Joseph': [1087], '1–10.https://doi.org/10.1057/978-1-349-95121-5_1274-1Claude': [1096], 'Fluet': [1097], 'Fraude': [1098], 'fiscale': [1099], 'et': [1100], 'offre': [1101], 'de': [1102], 'travail': [1103], 'au': [1104], 'noir,': [1105], "L'Actualité": [1106], 'économique': [1107], '63,': [1108], '2009):': [1111], '225–242.https://doi.org/10.7202/601420arF.R.': [1112], 'D.E.': [1114], 'Wildasin': [1115], 'commodity': [1118], '31,': [1124], '1986):': [1127, 1142, 1160], '329–345.https://doi.org/10.1016/0047-2727(86)90064-2Gideon': [1128], 'Fraudulent': [1130], 'collection': [1131], 'unemployment': [1133], 'benefits,': [1134], '30,': [1139], '369–383.https://doi.org/10.1016/0047-2727(86)90057-5Roger': [1143], 'N.': [1144], 'Waud': [1145], 'TAX': [1146, 1189], 'AVERSION': [1147], 'AND': [1148], 'THE': [1149, 1185], 'LAFFER': [1150], 'CURVE,': [1151], 'Scottish': [1152], '33,': [1157], '213–227.https://doi.org/10.1111/j.1467-9485.1986.tb00827.xDiane': [1161], 'Keyser': [1162, 1267], 'Wentworth,': [1163, 1268], 'Annette': [1164, 1269], 'Urso': [1165, 1270], 'Rickel': [1166, 1271], 'Determinants': [1167, 1272], 'Behavioral': [1173, 1284], 'Sciences': [1174, 1209, 1285], '3,': [1178, 1286], '455–466.https://doi.org/10.1002/bsl.2370030410Frank': [1182], 'Cowell': [1184, 1252, 1292], 'ECONOMIC': [1186], 'ANALYSIS': [1187], 'EVASION,': [1190], 'Bulletin': [1191], '1985):': [1198, 1213, 1228, 1249, 1265, 1289, 1301, 1316], '163–193.https://doi.org/10.1111/j.1467-8586.1985.tb00192.xDaniel': [1199], 'Gottlieb': [1200], "prisoner's": [1205], 'dilemma,': [1206], 'Mathematical': [1207], '10,': [1210], '81–89.https://doi.org/10.1016/0165-4896(85)90039-3Harry': [1214], 'Watson': [1215], 'markets,': [1220], '27,': [1225], '231–246.https://doi.org/10.1016/0047-2727(85)90048-9Jennifer': [1229], 'Reinganum,': [1231], 'Wilde': [1234], 'compliance': [1237], 'principal-agent': [1240], 'framework,': [1241], '26,': [1246, 1262], '1–18.https://doi.org/10.1016/0047-2727(85)90035-0Frank': [1250], 'labour': [1256, 1395], 'income,': [1257], '19–34.https://doi.org/10.1016/0047-2727(85)90036-2Diane': [1266], 'History': [1281], '455–466.https://doi.org/10.1002/1520-6696(1985)3:4<455::AID-JHBS2300030411>3.0.CO;2-DFrank': [1290], 'Evasion:': [1297], 'Problems,': [1299], '273–284.https://doi.org/10.1007/978-3-642-88408-5_17Alan': [1302], 'Auerbach': [1304], 'Chapter': [1305], '2': [1306, 1445], 'theory': [1308, 1324], 'excess': [1310], 'burden': [1311], 'taxation,': [1314], '61–127.https://doi.org/10.1016/S1573-4420(85)80005-7Lawrence': [1317], 'Christiano': [1319], 'reexamination': [1321], 'automatic': [1326], 'stabilizers,': [1327], 'Carnegie-Rochester': [1328], 'Conference': [1329], 'Series': [1330], '20': [1334], '1984):': [1336], '147–206.https://doi.org/10.1016/0167-2231(84)90044-7Arye': [1337], 'Hillman,': [1339], 'Swan': [1342], 'Participation': [1343], 'rules': [1344], 'Pareto-optimal': [1346], 'clubs,': [1347], '20,': [1352], '1983):': [1355], '55–76.https://doi.org/10.1016/0047-2727(83)90020-8Joseph': [1356], 'Utilitarianism': [1359], 'horizontal': [1361], 'equity,': [1362], '(Jun': [1369], '1982):': [1370, 1389], '1–33.https://doi.org/10.1016/0047-2727(82)90009-3Bengt': [1371], 'Holmstrom': [1372], 'Design': [1373], 'incentive': [1375], 'schemes': [1376], 'new': [1379], 'Soviet': [1380], 'Incentive': [1381], 'European': [1383], '17,': [1386], '127–148.https://doi.org/10.1016/S0014-2921(82)80010-XAgnar': [1390], 'supply,': [1396, 1458], 'equity—efficiency': [1399], 'tradeoff,': [1400], '1981):': [1408], '265–288.https://doi.org/10.1016/0047-2727(81)90001-3P.A.': [1409], 'Diamond,': [1410], 'L.J.': [1411], 'Helms,': [1412], 'J.A.': [1413], 'Mirrlees': [1414], 'stochastic': [1419], 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