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Economic Crime: Tax Offenses - Bibliography

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ABRAMS, NORMAN. "The New Ancillary Offenses." Criminal Law Forum 1 (1989).

ANDREONI, JAMES; ERARD, BRIAN; and FEINSTEIN, JONATHAN. "Tax Compliance." Journal of Economic Literature 36 (1998): 818–860.

ALLINGHAM, MICHAEL G., and SANDMO, AGNIAN. "Income-Tax Evasion: A Theoretical Analysis." Journal of Public Economics 1 (1972): 323–338.

BANKMAN, JOSEPH. "The New Market in Corporate Tax Shelters." Tax Notes 83 (1999): 1775.

BECKER, GARY S. "Crime and Punishment: An Economic Approach." Journal of Political Economy 76 (1968): 169–217.

BENTHAM, JEREMY. "An Introduction to the Principles of Morals and Legislation." In The Utilitarians. Garden City, N.Y.: Anchor Books, 1973.

CALKINS, STEPHEN. "Corporate Compliance and the Antitrust Agencies' Bi-Modal Penalties." Law and Contemporary Problems 60 (1997): 127–167.

Department of Treasury. General Explanations of the Administration's Fiscal Year 2001: Revenue Proposals. Washington, D.C.: Government Printing Office, 2001.

Department of Treasury. The Problem of Corporate Tax Shelters: Discussion, Analysis and Legislative Proposals. Washington, D.C.: Government Printing Office, 1999.

DUBIN, JEFFREY A.; GRAETZ, MICHAEL J.; and WILDE, LOUIS L. "The Effect of Audit Rates on the Federal Individual Income Tax, 1977–1986." National Tax Journal 43 (1990): 395–409.

DUBIN, JEFFREY A.; GRAETZ, MICHAEL J.; and WILDE, LOUIS L. "Are We A Nation of Tax Cheaters? New Econometric Evidence on Tax Compliance." American Economic Review (AEA Papers and Proceedings) 240 (May 1987).

GRAETZ, MICHAEL J., and WILDE, LOUIS L. "The Economics of Tax Compliance: Fact and Fantasy." National Tax Journal 38, no. 3 (1985): 355–363.

Internal Revenue Service. "Criminal Investigation, FY 1999 National Operations' Annual Report." http://www.treas.gov/irs/ci/annual_report/fy99annual_report.pdf.

Internal Revenue Service. "1977 Data Book." Publication 55B, Catalog 215671. Washington, D.C.: Government Printing Office, 1998.

Internal Revenue Service. "News Release, The Individual Income Tax Gap and Accounts Receivable." 1997 WL 585427 (I.R.S.) (September 1997). Washington, D.C.: Internal Revenue Service, 1997.

Internal Revenue Service Criminal Investigation Division. "Three Year Comparison." Washington, D.C.: Internal Revenue Service, 1998. http://www.treas.gov/irs/ci/numbers/docthree.htm.

Internal Revenue Service Criminal Investigation Division. "Why Is IRS Criminal Investigation Involved in Narcotics Investigations?" http://www.treas.gov/irs/ci/docnarcotics.htm.

Internal Revenue Service Criminal Investigation Division. "Why Is IRS Criminal Investigation Involved in Financial Crimes?" http://www.treas.gov/irs/ci/docfinancialcrimes.htm.

KAPLOW, LOUIS, and SHAVELL, STEVEN M. "Economic Analysis of Law." Olin Working Paper no. 251. http://www.law.harvard.edu/programs/olin_center/ (February 1999). Forthcoming in Handbook of Public Economics, edited by A. J. Auerbach and M. Feldstein. New York: Elsevier Science, 2002.

Model Penal Code. (1985).

POLINSKY, A. MITCHELL, and SHAVELL, STEVEN M. "The Optimal Use of Fines and Imprisonment." Journal of Public Economics 24 (1984): 89–99.

POSNER, HON. RICHARD A. Economic Analysis of Law, 5th ed. New York: Aspen Law and Business, 1998.

ROSSOTTI, CHARLES O. Prepared Statement of Charles O. Rossotti, Commissioner, Internal Revenue Service, 1 May 1998. IRS Oversight: Hearings before the Senate Comm. on Finance, 105th Cong. 276, 276 (1998).

SHAVELL, STEVEN M. "Criminal Law and the Optimal Use of Nonmonetary Sanctions as a Deterrent." Columbia Law Review 85 (1985): 1232–1262.

——. "The Optimal Use of Nonmonetary Sanctions as a Deterrent." American Economic Review 77 (1987): 584–592.

SLEMROD, JOEL, and BAKIJA, JON. Taxing Ourselves: A Citizen's Guide to the Great Debate over Tax Reform, 2d ed. Cambridge, Mass.: MIT Press, 2000.

Syracuse University, Transactional Records Access Clearinghouse (TRAC). http://trac.syr.edu/tracirs/index.html.

U.S. Attorney's Manual § 6–4.340 B and C (1999).

United States Department of Justice, Office of Justice Programs, Bureau of Justice Statistics. "Federal Criminal Case Processing, 1998, With trends 1982–98, Federal Justice Statistics: Reconciled Data (August 1999, NCJ 169277)." http://www.ojp.usdoj.gov/bjs/abstract/fccp98.htm.

U.S. Sentencing Guidelines Manual §§ 2T1.1, 2T4.1 and 3E1.1 (2000).

WEBSTER, WILLIAM H. HON. "Review of the Internal Revenue Service's Criminal Investigation Division." IRS Publication 3388 (4-1999) catalog number 27623P (April 1999) (Webster Report). http://www.treas.gov/irs/ci/ci_structure/webster_report.pdf.

WILEY, JOHN SHEPARD, JR. "Not Guilty by Reason of Blamelessness: Culpability in Federal Criminal Interpretation." Virginia Law Review 85 (1999): 1021.

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