01.06.22 - creden
01.06.22 - creden
01.06.22 - creden
You also want an ePaper? Increase the reach of your titles
YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.
BIBLIOGRAPHIE<br />
ALLINGHAM, M.G., SANDMO, A., [1972], « Income tax evasion : a theoretical analysis », Journal of Public<br />
Economics, 1, pp.323-338, dans MODERN PUBLIC FINANCE I, pp.50-65.<br />
ALM, J., [1988a], « Compliance costs and the tax avoidance-tax evasion decision », Public Finance Quarterly, 16(1),<br />
pp.31-66.<br />
ALM, J., [1988b], « Uncertain tax policies, individual behavior, and welfare », American Economic Review, 78(1),<br />
pp.237-245.<br />
ALM, J., [1991], « A perspective on the experimental analysis of taxpayer reporting », The Accounting<br />
Review,.66(3), pp.577-593.<br />
ALM., J., Mc CALLIN, [1990], « Tax avoidance and tax evasion as a joint portfolio choice », Finances Publiques,<br />
45(2), pp.191-200.<br />
ALM, J., JACKSON, B. R., Mc KEE, M., [1991], « Institutional uncertainty and taxpayer compliance » Working<br />
paper, Department of Economics, University of Colorado at Boulder.<br />
ALM, J., JACKSON, B. R., Mc KEE, M., [1992], « Estimating the determinants of taxpayer compliance with<br />
experimental data », National Tax Journal, 45, pp.107-114.<br />
ALM, J., JACKSON, B. R., Mc KEE, M., [1993], « Fiscal exchange, collective décision institutions and tax<br />
compliance », Journal of Economic Behavior and Organization,. 22(3), pp.285-303.<br />
ALM, J., MC CLELLAND, G. H., SCHULZE, W. D., [1992], « Why do people pay taxes ? » Journal of Public<br />
Economics, 48, pp.21-38.<br />
ATKINSON, A.B., STIGLITZ, J.E., [1980], « Lectures on public Economics », New York : McGraw-Hill.<br />
BECK, P., JUNG, W., [1989a], « Taxpayer compliance under uncertainty », Journal of Accounting and Public<br />
Policy, 8, pp.1-27.<br />
BECK, P., JUNG, W., [1989b], « Taxpayer reporting decisions and auditing under information asymetry », The<br />
Accounting Review, 64(3), pp.468-487.<br />
BECK, P.J., DAVIS, J.S., JUNG, W., [1991], « Experimental evidence on taxpayer reporting under uncertainty »,<br />
The Accounting Review, 66, pp.535-558.<br />
BECKER, G.S., [1968], « Crime and punishment : an economic approach », Journal of Political Economy, 76,<br />
pp.169-217.<br />
BECKER, W., BUCHNER, H., SLEEKING, S., [1987], « The impact of public transfer expenditures on tax<br />
evasion : an experimental approach », Journal of Public Economics, 34, pp.243-252.<br />
BERON, K., TAUCHEN, H. V. & WITTE A. D., [1988], « A structural equation model of tax compliance and<br />
auditing » WORKING PAPER SERIES, n°2556, National Bureau of Economic Research.<br />
BLUMENTHAL, M., SLEMROD, J ., [1992], « The compliance cost of the US individual Income Tax system : A<br />
second look after reform », National Tax Journal, 45, pp.185-202.<br />
28