The DOI matches its Crossref record; 2 of the 2 references it cites were found in a registry or an index.
Income tax compliance in a principal-agent framework
Open accessOverview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
Cites
Income tax evasion: a theoretical analysis
Allingham, M. G., & Sandmo, A. (1972) · Journal of Public Economics · doi:10.1016/0047-2727(72)90010-2 · Cited by 4,970
Optimal contracts and competitive markets with costly state verification
Townsend, R. M. (1979) · Journal of Economic Theory · doi:10.1016/0022-0531(79)90031-0 · Cited by 3,204
Cited by
Rents, Competition, and Corruption
Ades, A., & Di Tella, R. (1999) · American Economic Review · doi:10.1257/aer.89.4.982 · Cited by 1,763
The Economic Psychology of Tax Behaviour
Kirchler, E., & Braithwaite, V. (2007) · Cambridge University Press eBooks · doi:10.1017/cbo9780511628238 · Cited by 1,206
The Role of Wages and Auditing during a Crackdown on Corruption in the City of Buenos Aires
Di Tella, R., & Schargrodsky, E. (2003) · The Journal of Law and Economics · doi:10.1086/345578 · Cited by 620
Taxes and Bribery: The Role of Wage Incentives
Besley, T., & McLaren, J. (1993) · The Economic Journal · doi:10.2307/2234340 · Cited by 579
Metadata
- Authors
- Reinganum, J. F., & Wilde, L. L.
- Venue
- Journal of Public Economics
- Publisher
- Elsevier BV
- Published
- 1985-02
- Volume
- 26
- Issue
- 1
- Pages
- 1-18
- ISSN
- 0047-2727 (ISSN-L)
- OpenAlex
- W2109616393
- Cited by
- 446
- References
- 2
- FWCI
- 20.16
- Type
- journal article
- Language
- en
- Open access
- green
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Income tax compliance in a principal-agent framework. https://app.cochat.ai/papers/10.1016/0047-2727(85)90035-0
- The paper
- Reinganum, J. F., & Wilde, L. L. (1985). Income tax compliance in a principal-agent framework. Journal of Public Economics. https://doi.org/10.1016/0047-2727(85)90035-0
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
