Das-Gupta, Arindam

English

Research Papers in Economics

1994b. &quot;A general model of the behavioural response to taxation&quot; (processed). Ann Arbor:

A fairness approach to income tax evasion&quot;,

A General Theory of Tax Structure Change During Economic Development.

A positive approach to taxpayer compliance&quot;,

A theory of hard to tax groups&quot;,

Administrative and compliance costs of taxation&quot;.

An empirical analysis of factors that distinguish those who evade on their tax return and those who choose not to file a tax return&quot;,

and Firouz Gavhari 1995a. &quot;Uncertainty, Optimal Taxation and the Direct Versus Indirect Tax Controversy&quot;,

Are fines more efficient than imprisonment?&quot;,

Aspects of the Black Economy in India. New Delhi: National Institute of Public Finance and Policy.

Can brute deterrence backfire? Perceptions and attitudes in taxpayer compliance&quot; in Joel Slemrod (ed.) Why people pay taxes: Tax compliance and enforcement, Ann Arbor:

Cheating the Government: The Economics of Evasion.

Compliance costs and the tax avoidance-tax evasion decision&quot;,

Controlling income tax evasion&quot;

Corruptible law enforcers: how should they be compensated?&quot;,

Enhancing voluntary compliance by reducing compliance costs: A taxpayer service approach”,

Estimating the Determinants of Taxpayer Compliance with Experimental Data&quot;,

Finance: Issues for India. New Delhi:

Incentive reform in developing country bureaucracies: Lessons from tax administration&quot;,

Incentives and Institutional Reform in Tax Enforcement'.

Income tax compliance in India: An empirical analysis&quot;,

Income tax evasion: a theoretical analysis&quot;,

Increasing returns and technical progress in tax collection&quot;,

Inflation and tax evasion: an empirical analysis,

Linkages between compliance costs and taxpayer compliance research&quot;,

Marginal Deterrence in Enforcement of Law&quot;,

On Indirect Tax Evasion,&quot;

On measures of excess burden and their application&quot;,

Optimal taxation and optimal tax systems&quot;,

Radhika Lahiri, and Dilip Mookherjee,

structure and tax compliance&quot;,

Summarised in Prabhu Ghate

Tax analysis with a human face: closing the gap between theory and practice (invited lecture)&quot;,

Tax compliance&quot;,

Tax Evasion and Firm Survival in Competitive Markets.

Tax Evasion and Tax Rates: An Analysis of Individual Returns,”

Tax Evasion and the Optimum General Income Tax&quot;,

Tax evasion with labour income&quot;,

Tax morale, tax evasion and the choice of policy instruments in different political systems&quot;,

Taxation with representation: An analysis of the role of tax practitioners in tax compliance”,

Taxpayer compliance, 1”, and “An agenda for research,

Taxpayers' attitudes to income tax evasion: an empirical study&quot;, British Tax Review:

The compliance cost of the personal income tax and its determinants&quot; (mimeo) National Institute of Public Finance and Policy, New Delhi; available at http://www.planingcommission.nic.in/reports.

The economic theory of public enforcement of law&quot;,

The effect of audits and socioeconomic variables on compliance&quot;,

The incidence of the corporation income tax&quot;,

The Personal Income Tax in India: Compliance Costs and Compliance Behaviour of Taxpayers&quot; (mimeo) National Institute of Public Finance and Policy, New Delhi; available at http://www.planingcommission.nic.in/reports.

The Principle of Maximum Deterrence Revisited&quot;, Working Paper in Economics No. 8749. University of California,

The Psychology of Taxation&quot;.

The role of moral sentiments and audit perceptions in tax compliance&quot;,

Unwillingness to pay: Tax evasion and public goods provision&quot;,

Urban informal credit markets in India”, Study carried out for the ADB, Manila, by National Institute of Public Finance and Policy:

Voluntary tax compliance behaviour of Spanish income tax payers&quot;,

Why People Pay Taxes: Tax Compliance and Enforcement. Ann Arbor:

Economic theory of tax compliance with special reference to tax compliance costs.

http://www.nipfp.org.in/working_paper/wp04_nipfp_013.pdf

Economic theory of tax compliance with special reference to tax compliance costs.

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Research Papers in Economics