• An evasive topic: theorizing about the hidden economy 

      Sandmo, Agnar (Journal article; Peer reviewed, 2012)
      This paper reviews some central issues that arise in theorizing about tax evasion decisions and the hidden economy. It starts from the Allingham-Sandmo (1972) modelling of the tax evasion decision as a choice under ...
    • The challenge of a rising skill premium for redistributive taxation 

      Bjorvatn, Kjetil; Cappelen, Alexander Wright (Journal article; Peer reviewed, 2010)
      The present paper analyzes the challenge to redistribution programs posed by an increase in the skill premium. The skill premium affects both the profitability of education and the profitability of migration. We propose a ...