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Research classified by
Journal of
Economic Literature (JEL) codes
Top JEL
/ H: Public Economics
/ / H2: Taxation, Subsidies, and Revenue
/ / / H26: Tax Evasion
This topic is covered by the following reading lists:- European Public Finance (ECON-O-403)
Most recent items first, undated at the end.
2009 Warum die Steuerzahler eine Steuervereinfachung verhindern
by Mackscheidt, Klaus [Downloadable!]
2009 Tax compliance costs: a business administration perspective
by Eichfelder, Sebastian & Schorn, Michael [Downloadable!]
2009 Tax avoidance, endogenous social norms, and the comparison income effect
by Alessandro Balestrino [Downloadable!]
2009 Das ökonomische Einmaleins des Bankgeheimnisses
by Manfred Gärtner [Downloadable!]
2009 Modernization of Tax Administrations and Optimal Fiscal Policies
by Martin Besfamille & Cecilia Parlatore Siritto [Downloadable!]
2009 International Transfer Pricing for Goods and Intangible Asset Licenses in a Decentralized Multinational Corporation: Review and Extensions
by Peter C. Dawson & Stephen M. Miller [Downloadable!]
2009 Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive
by Thomas Hemmelgarn & Gaetan Nicodeme [Downloadable!]
2009 Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive
by Thomas Hemmelgarn & Gaëtan Nicodème [Downloadable!]
2009 Avoidance Policies – A New Conceptual Framework
by David Ulph [Downloadable!]
2009 Why Pay Taxes When No One Else Does?
by Gil S. Epstein & Ira N. Gang [Downloadable!]
2009 Local Autonomy, Tax Morale and the Shadow Economy
by Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger [Downloadable!]
2009 Why the Legal System is Not Necessarily Less Efficient than the Income Tax In Redistributing Income
by Dan Usher [Downloadable!]
2009 The distributional implications of income underreporting in Hungary
by Benedek, Dora & Lelkes, Orsolya [Downloadable!]
2009 The distributional implications of income underreporting in Hungary
by Benedek, Dora & Lelkes, Orsolya [Downloadable!]
2009 Bureaucracy and Corruption Taxation Proof
by Jellal, Mohamed [Downloadable!]
2009 Informal Sector and Taxation
by Jellal, Mohamed [Downloadable!]
2009 Bank transactions: pathway to the single tax ideal A modern tax technology;the Brazilian experience with a bank transactions tax (1993-2007)
by Cintra, Marcos [Downloadable!]
2009 Tax Toleration and Tax Compliance: How Government Affects the Propensity of Firms to Enter the Unofficial Economy
by Hibbs, Douglas A. [Downloadable!]
2009 International Transfer Pricing for Goods and Intangible Asset Licenses in a Decentralized Multinational Corporation: Review and Extensions
by Peter C. Dawson & Stephen M. Miller [Downloadable!]
2009 Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act
by Dhammika Dharmapala & C. Fritz Foley & Kristin J. Forbes [Downloadable!]
2009 Polish households' behavior in the regular and informal economies
by François Gardes & Christophe Starzec [Downloadable!]
2009 Majority Voting and the Welfare Implications of Tax Avoidance
by Christian Traxler [Downloadable!]
2009 Optimal Policies and the Informal Sector
by Katherine Cuff & Nicolas Marceau & Steeve Mongrain & Joanne Roberts [Downloadable!]
2009 Transfer Pricing Rules, OECD Guidelines, and Market Distortions
by Kristian Behrens & Susana Peralta & Pierre M. Picard [Downloadable!]
2009 Finanzpolitik in Deutschland: Herausforderungen und Lösungswege
by Alfred Boss [Downloadable!]
2009 Corruption and the Shadow Economy: A Structural Equation Model Approach
by Buehn, Andreas & Schneider, Friedrich [Downloadable!]
2009 Why Pay Taxes When No One Else Does?
by Epstein, Gil S. & Gang, Ira N. [Downloadable!]
2009 The Last Refuge of a Scoundrel? Patriotism and Tax Compliance
by Konrad, Kai A. & Qari, Salmai [Downloadable!]
2009 Why is the Tax Evasion so Persistent?
by Maurizio Bovi & Roy Cerqueti [Downloadable!]
2009 Threats in Latin American and Caribbean countries: How do inequality and the asymmetries of rules affect tax morale?
by Mariana Gerstenblüth & Natalia Melgar & Juan Pablo Pagano & Máximo Rossi [Downloadable!]
2009 Strategic tax collection and fiscal decentralization: the case of Russia
by Alexander Libman & Lars P. Feld [Downloadable!]
2009 Are small business owners more successful in avoiding taxes: Evidence from Sweden
by Hansson, Åsa [Downloadable!]
2009 Optimal Law Enforcement and Welfare in the Presence of Organized Crime
by Pääkkönen, Jenni [Downloadable!]
2009 A Stochastic Growth Model with Income Tax Evasion: Implications for Australia
by Ratbek Dzhumashev & Emin Gahramanov [Downloadable!]
2009 The last refuge of a scoundrel? Patriotism and tax compliance
by Konrad, Kai A & Qari, Salmai [Downloadable!]
2009 The Political Economy of the (Weak) Enforcement of Sales Tax
by Besfamille, Martin & De Donder, Philippe & Lozachmeur, Jean-Marie [Downloadable!]
2009 Optimal Policies and the Informal Sector
by Katherine Cuff & Nicolas Marceau & Steeve Mongrain & Joanne Roberts [Downloadable!]
2009 Tax-Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive
by Thomas Hemmelgarn & Gaëtan J.A. Nicodème [Downloadable!]
2009 Living in Two Neighborhoods – Social Interaction Effects in the Lab
by Armin Falk & Urs Fischbacher & Simon Gaechter [Downloadable!]
2009 Corporate Taxation and the Choice of Patent Location within Multinational Firms
by Tom Karkinsky & Nadine Riedel [Downloadable!]
2009 Tax Progressivity, Income Distribution and Tax Non-Compliance
by Tatiana Damjanovic & David Ulph [Downloadable!]
2009 Corporate Taxation and the Choice of Patent Location within Multinational Firms
by Tom Karkinsky & Nadine Riedel [Downloadable!]
2009 Is Competition for FDI Bad for Regional Welfare?
by O. Amerighi & G. De Feo [Downloadable!]
2009 Modeling Distortionary Taxation
by Chronis Panagiotis [Downloadable!]
2009 Shadow Economy and Do-it-Yourself Activities: The German Case
by Andreas Buehn & Alexander Karmann & Friedrich Schneider [Downloadable!]
2009 On the Economics of Contribution Evasion
by Florian Baumann & Tim Friehe & Marcus Jansen [Downloadable!]
2009 Tobacco Tax Structure and Smuggling
by Sophia Delipalla [Downloadable!]
2009 Diyarbakır ilinde mükelleflerin vergiye ilişkin tutum ve algı analizi
by Ahmet EROL & Halit ÇİÇEK & Mehmet KARAKAŞ
2009 Do Tax Amnesties Work? The Revenue Effects Of Tax Amnesties During The Transition In The Russian Federation
by James Alm & Jorge Martinez-Vazquez & Sally Wallace [Downloadable!]
2009 Environmental and Pro-Social Norms: Evidence on Littering
by Benno Torgler & Bruno S. Frey & Clevo Wilson [Downloadable!]
2009 Wealth Tax: Pros and Cons
by Miklós Somai [Downloadable!]
2008 Perfecting Imperfect Competition
by Seißer, Goetz [Downloadable!]
2008 Analyse von Steueramnestiedaten
by Haug, Michael & Hölscher, Luise & Schweinberger, Andreas [Downloadable!]
2008 The impact of thin-capitalization rules on multinationals' financing and investment decisions
by Büttner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg [Downloadable!]
2008 Searching New Ways of Financing the EU Budget: on the Proposal of a European Tax on Foreign Exchange Transactions
by Sándor Richter [Downloadable!]
2008 Productive, Unproductive and Destructive Entrepreneurship: A Theoretical and Empirical Exploration
by Arnis Sauka [Downloadable!]
2008 Shadow economy and its relations with tax system and state budget in Poland 1995 - 2007
by Stanisław Cichocki [Downloadable!]
2008 Using Panel Data to Exactly Estimate Under-Reporting by the Self-Employed
by John Gibson & Bonggeun Kim & Chul Chung [Downloadable!]
2008 The Underground Economy in the Late 1990s: Evading Taxes, or Evading Competition?
by Liliane Karlinger [Downloadable!]
2008 Globalizing Tax Evasion: How Competition Affects the Size of the Underground Economy
by Liliane Karlinger [Downloadable!]
2008 Implementing the Friedman Rule by a Government Loan Program: An Overlapping Generations Model
by Benjamin Eden [Downloadable!]
2008 The Social Multiplier of Tax Evasion: Evidence from Italian Audit Data
by Roberto Galbiati & Giulio Zanella [Downloadable!]
2008 Globalisation, Tax Competition and the Harmonisation of Corporate Tax Rates in Europe: A Case of Killing the Patient to Cure the Disease?
by Killian McCarthy & Frederik van Doorn & Brigitte Unger [Downloadable!]
2008 New Estimates of Capital Flight from Sub-Saharan African Countries: Linkages with External Borrowing and Policy Options
by James Boyce & Léonce Ndikumana [Downloadable!]
2008 Threats in Latin American and Caribbean countries: how do inequality and the asymmetries of rules affect tax morale?
by Mariana Gerstenblüth & Natalia Melgar & Juan Pablo Pagano & Máximo Rossi [Downloadable!]
2008 Moral fiscal en el Cono Sur
by Karina Azar & Mariana Gerstenblüth & Máximo Rossi [Downloadable!]
2008 The Runaway Taxpayer or: Is Prior Tax Notice Effective against Scofflaws?
by Simone Pellegrino & Massimiliano Piacenza & Gilberto Turati [Downloadable!]
2008 The not so dark side of trust: Does trust increase the size of the shadow economy?
by Johanna D'Hernoncourt & Pierre-Guillaume Méon [Downloadable!]
2008 Tax Competition, Imperfect Capital Mobility and the gain from non-preferential agreements
by Kaushal Kishore [Downloadable!]
2008 Environmental Participation and Environmental Motivation
by Benno Torgler & Maria A. Garcia-Valinas & Alison Macintyre [Downloadable!]
2008 Justifiability of Littering: An Empirical Investigation
by Benno Torgler & Maria A. Garcia-Valinas & Alison Macintyre [Downloadable!]
2008 Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification
by Lars P. Feld & Benno Torgler & Bin Ding [Downloadable!]
2008 Differences in Preferences Towards the Environment: The Impact of a Gender, Age and Parental Effect
by Benno Torgler & María A.García-Valiñas & Alison Macintyre [Downloadable!]
2008 Optimal Tax Design and Enforcement with an Informal Sector
by Robin Boadway & Motohiro Sato [Downloadable!]
2008 Firm-oriented policies, tax cheating and perverse outcomes
by Francesco Busato & Bruno Chiarini & Pasquale De Angelis & Elisabetta Marzano [Downloadable!]
2008 Social Interaction in Tax Evasion
by Lipatov, Vilen [Downloadable!]
2008 Can We Tax the Desire for Tax Evasion?
by Dzhumashev, Ratbek & Gahramanov, Emin [Downloadable!]
2008 Enlarging the European Union: Taxation and Corruption in the New Member States
by van der Hoek, M. Peter [Downloadable!]
2008 Tax evasion and deductible expenses
by Piolatto, Amedeo [Downloadable!]
2008 Avoiding the Value Added Tax: Theory and Cross-Country Evidence
by Luiz de Mello [Downloadable!]
2008 Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia
by Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter [Downloadable!]
2008 Apportionment, Fiscal Equalization and Decentralized Tax Enforcement
by Christian Traxler & Andreas Reutter [Downloadable!]
2008 Can We Tax The Desire For Tax Evasion?
by Ratbek Dzhumashev & Emin Gahramanov [Downloadable!]
2008 Corporate Taxes and the Location of Intangible Assets Within Multinational Firms
by Dischinger, Matthias & Riedel, Nadine [Downloadable!]
2008 Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms
by Dischinger, Matthias & Riedel, Nadine [Downloadable!]
2008 Profit Shifting by Multinationals and the Ownership Share: Evidence from European Micro Data
by Dischinger, Matthias [Downloadable!]
2008 Personal Income Tax Reform in Lithuania: Macroeconomic and Welfare Implications
by Sigitas Karpavicius & Igor Vetlov [Downloadable!]
2008 Lobbying, Corruption and Other Banes
by Campos, Nauro F. & Giovannoni, Francesco [Downloadable!]
2008 Taxes and Benefits: Two Distinct Options to Cheat on the State?
by Halla, Martin & Schneider, Friedrich [Downloadable!]
2008 Tax Rates and Tax Evasion: An Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy
by Chiarini, Bruno & Marzano, Elisabetta & Schneider, Friedrich [Downloadable!]
2008 MIMIC Models, Cointegration and Error Correction: An Application to the French Shadow Economy
by Buehn, Andreas & Schneider, Friedrich [Downloadable!]
2008 Reducing Current Taxes to Raise Future Revenue
by Amihai Glazer [Downloadable!]
2008 Income taxes and the probability to become self-employed: The case of Sweden
by Hansson, Åsa [Downloadable!]
2008 Regulatory bottlenecks, transaction costs and corruption: A cross-country investigation
by Goel, Rajeev K. [Downloadable!]
2008 Tax Evasion and Growth: a Banking Approach
by Max Gillman & Michal Kejak [Downloadable!]
2008 An Analysis of Student Satisfaction: Full-Time versus Part-Time Students
by Ana I. Moro Egido & Judith Panadés [Downloadable!]
2008 Environmental Participation and Environmental Motivation
by Benno Torgler & María A. García Valiñas & Alison Macintyre [Downloadable!]
2008 Justifiability of Littering: An Empirical Investigation
by Benno Torgler & María A.García-Valiñas & Alison Macintyre [Downloadable!]
2008 Differences in Preferences Towards the Environment: The Impact of a Gender, Age and Parental Effect
by Benno Torgler & María A. García Valiñas & Alison Macintyre [Downloadable!]
2008 Unreported employment and tax evasion in mid-transition : comparing developments and causes in the Baltic States
by Jaanika Meriküll & Karsten Staehr [Downloadable!]
2008 Can We Tax the Desire for Tax Evasion?
by Ratbek Dzhumashev & Emin Gahramanov [Downloadable!]
2008 Effective Taxation of Top Incomes in Germany, 1992 - 2002
by Stefan Bach & Giacomo Corneo & Viktor Steiner [Downloadable!]
2008 Local Autonomy, Tax Morale and the Shadow Economy
by Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger [Downloadable!]
2008 Environmental Participation and Environmental Motivation
by Benno Torgler & María A.García-Valiñas & Alison Macintyre [Downloadable!]
2008 Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification
by Lars P. Feld & Benno Torgler & Bin Dong [Downloadable!]
2008 Justifiability of Littering: An Empirical Investigation
by Benno Torgler & María A.García-Valiñas & Alison Macintyre [Downloadable!]
2008 Lobbying, Corruption and Other Banes
by Campos, Nauro F & Giovannoni, Francesco [Downloadable!]
2008 Differentiated Products and Evasion of Import Tariffs
by Narciso, Gaia & Smarzynska Javorcik, Beata [Downloadable!]
2008 Illegal Trade in the Iranian Economy: Evidence from a Structural Model
by Mohammad Reza Farzanegan [Downloadable!]
2008 Corporate Tax Competition and the Decline of Public Investment
by Pedro Gomes & Francois Pouget [Downloadable!]
2008 Tax Evasion Dynamics in the Czech Republic: First Evidence of an Evasional Kuznets Curve
by Jan Hanousek & Filip Palda [Downloadable!]
2008 Transfer Pricing by U.S.-Based Multinational Firms
by Andrew Bernard & J. Bradford Jensen & Peter Schott [Downloadable!]
2008 Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms
by Matthias Dischinger & Nadine Riedel [Downloadable!]
2008 A Model To Estimate Spatial Distribution Of Informal Economy
by Albu, Lucian Liviu [Downloadable!]
2008 Tax evasion and tax changes in Hungary
by Judit Krekó & Gábor P. Kiss [Downloadable!]
2008 Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance
by Robert Ullmann & Christoph Watrin [Downloadable!]
2008 Reforms In Local Public Services: Bad Design Or Badly Managed Implementation?
by Magda Bianco & Paolo Sestito
2008 Causes and Consequences of Tax Morale: An Empirical Investigation
by Torgler, Benno & Demir, Ihsan C. & Macintyre, Alison & Schaffner, Markus [Downloadable!]
2008 The Shadow Economy in Germany - A Blessing or a Curse for the Official Economy?
by Schneider, Friedrich [Downloadable!]
2008 Social Capital and Tax Morale in Spain
by Alm, James & Gomez, Juan Luis [Downloadable!]
2008 Procedural Fairness and Tax Compliance
by Hartner , Martina & Rechberger, Silvia & Kirchler, Erich & Schabmann, Alfred [Downloadable!]
2008 Crossing the Line: Direct Estimation of Cross-Border Cigarette Sales and the Effect on Tax Revenue
by Lesley Chiou & Erich Muehlegger [Downloadable!]
2008 Determinants of Business Tax Compliance
by Kanybek D. Nur-tegin [Downloadable!]
2008 Management model of the correlation between the rate of tax pressure and the flow of Inland Revenue. The Laffer Curve
by Marius Mitrache & Mirela Ganea [Downloadable!]
2007 Shadow economies and corruption all over the world : what do we really know?
by Schneider, Friedrich [Downloadable!]
2007 Minimum Wage and Tax Evasion: Theory and Evidence
by Mirco Tonin [Downloadable!]
2007 The Friedman Rule in an Overlapping Generations Model: Social Security in Reverse
by Benjamin Eden [Downloadable!]
2007 Emergence and Persistence of Inefficient States
by Daron Acemoglu & Davide Ticchi & Andrea Vindigni [Downloadable!]
2007 The cutoff policy of taxation when CRRA taxpayers differ in risk aversion coefficients and income: a proof
by Privileggi, Fabio [Downloadable!]
2007 Increasing the efficiency of the 'Studi di Settore' might backfire
by Marchese, Carla & Privileggi, Fabio [Downloadable!]
2007 Tax Progressivity, Income Distribution and Tax Non-Compliance
by Tatiana Damjanovic & David Ulph [Downloadable!]
2007 Underground Economy And Fiscal Policies Modeling
by Albu, Lucian Liviu [Downloadable!]
2007 Emergence and Persistence of Inefficient States
by Daron Acemoglu & Davide Ticchi & Andrea Vindigni [Downloadable!]
2007 Tax Compliance, Tax Morale And Governance Quality
by Benno Torgler & Markus Schaffner & Alison Macintyre [Downloadable!]
2007 The Evolution of Tax Morale in Modern Spain
by Jorge Martinez-Vazquez & Benno Torgler [Downloadable!]
2007 Causes and Consequences of Tax Morale: An Empirical Investigation
by Benno Torgler & Markus Schaffner [Downloadable!]
2007 Environmental and Pro-Social Norms: Evidence from 30 Countries
by Benno Torgler & Bruno S. Frey & Clevo Wilson [Downloadable!]
2007 With or Against the People? The Impact of a Bottom-Up Approach on Tax Morale and the Shadow Economy
by Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger [Downloadable!]
2007 Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis
by Benno Torgler & Friedrich Schneider [Downloadable!]
2007 Tax Morale after the Reunification of Germany: Results from a Quasi-Natural Experiment
by Lars P. Feld & Benno Torgler [Downloadable!]
2007 State Aid Policies and Underground Activities
by Bruno Chiarini & Elisabetta Marzano & Francesco Busato & Pasquale De Angelis [Downloadable!]
2007 The Minnesota Income Tax Compliance Experiment: Replication of the Social Norms Experiment
by Coleman, Stephen [Downloadable!]
2007 Is there a Displacement Deadweight Loss from Tax Evasion? Estimates Using Firm Surveys from the Czech Republic
by Hanousek, Jan & Palda, Filip [Downloadable!]
2007 Corruption, uncertainty and growth
by Djumashev, R [Downloadable!]
2007 Fresh Assessment of the Underground Economy and Tax Evasion in Pakistan: Causes, Consequences, and Linkages with the Formal Economy
by Kemal, M. Ali [Downloadable!]
2007 Price adjustment under the table: Evidence on efficiency-enhancing corruption
by Levy, Daniel [Downloadable!]
2007 A Fresh Assessment of the Underground Economy and Tax Evasion in Pakistan: Causes, Consequences, and Linkages with the Formal Economy
by M. Ali Kemal [Downloadable!]
2007 The Unification of the Social Insurance Contribution Collection System in Korea
by Sinchul Jang [Downloadable!]
2007 The Costs of Delaying fiscal Consolidation: A Case Study for Greece
by Vassiliki Koutsogeorgopoulou & David Turner [Downloadable!]
2007 Why Do Individuals Evade Payroll And Income Taxation In Estonia?
by Kenneth A. Kriz & Jaanika Meriküll & Alari Paulus & Karsten Staehr [Downloadable!]
2007 Corruption, Uncertainty And Growth
by Ratbek Dzhumashev [Downloadable!]
2007 The Impact of Direct Democracy and Local Autonomy on Tax Morale in Switzerland
by Benno Torgler [Downloadable!]
2007 Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis
by Benno Torgler & Friedrich Schneider [Downloadable!]
2007 The Evolution of Tax Morale in Modern Spain
by Jorge Martinez-Vazquez & Benno Torgler [Downloadable!]
2007 Optimal income taxation in the presence of tax evasion: Expected utility versus prospect theory
by Sanjit Dhami & Ali al-Nowaihi [Downloadable!]
2007 The shadow economy in Colombia: size and effects on economic growth
by Friedrich Schneider & Bettina Hametner [Downloadable!]
2007 The impact of tax morale and institutional quality on the shadow economy
by Friedrich Schneider & Benno Torgler [Downloadable!]
2007 Shadow economy, tax morale, governance and institutional quality: A panel analysis
by Friedrich Schneider & Benno Torgler [Downloadable!]
2007 Tax Evasion: Cheating Rationally or Deciding Emotionally?
by Giorgio Coricelli & Mateus Joffily & Claude Montmarquette & Marie-Claire Villeval [Downloadable!]
2007 Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis
by Benno Torgler & Friedrich Schneider [Downloadable!]
2007 The Impact of Tax Morale and Institutional Quality on the Shadow Economy
by Benno Torgler & Friedrich Schneider [Downloadable!]
2007 The Changing Nature of the OECD Shadow Economy
by Maurizio Bovi & Roberto Dell'Anno [Downloadable!]
2007 National accounts, fiscal rules and fiscal policy. Mind the hidden gaps
by Maurizio Bovi [Downloadable!]
2007 The Marginal Cost of Public Funds in Developing Countries: An Application to 38 African Countries
by Auriol, Emmanuelle & Warlters, Michael [Downloadable!]
2007 Tax avoidance - a natural experiment
by Ohlsson, Henry [Downloadable!]
2007 The Use of Cash and the Size of the Shadow Economy in Sweden
by Guibourg, Gabriela & Segendorf, Björn [Downloadable!]
2007 Tax Evasion in Kenya and Tanzania:Evidence from Missing Imports
by Levin, Jörgen & Widell, Lars [Downloadable!]
2007 Interrelationships of the hidden economy and some visible segments of the labour market
by Maria Lacko [Downloadable!]
2007 Minimum Wage and Tax Evasion: Theory and Evidence
by Mirco Tonin [Downloadable!]
2007 Tax Evasion: Cheating Rationally or Deciding Emotionally?
by Claude Montmarquette & Giorgio Coricelli & Mateus Joffily & Marie-Claire Villeval [Downloadable!]
2007 Environmental and Pro-Social Norms: Evidence from 30 Countries
by Benno Torgler & Bruno S. Frey & Clevo Wilson [Downloadable!]
2007 Fixed Instruments to Cope with Stock Externalities An Experimental Evaluation
by Gastón Giordana & Marc Willinger [Downloadable!]
2007 Measuring the Size of the Informal Economy: A Critical Review
by George M. Georgiou [Downloadable!]
2007 Differences in Preferences Towards the Environment: The Impact of a Gender, Age and Parental Effect
by Benno Torgler & María A.García-Valiñas & Alison Macintyre [Downloadable!]
2007 Tax Compliance, Tax Morale and Governance Quality
by Benno Torgler & Markus Schaffner & Alison Macintyre [Downloadable!]
2007 Size and Development of the Shadow Economy in Germany and Austria: Some preliminary findings
by Friedrich Schneider [Downloadable!]
2007 Size and Development of the Shadow Economy and of Do-it-Yourself Activities: The Case of Germany
by Andreas Buhn & Alexander Karmann & Friedrich Schneider [Downloadable!]
2007 Causes and Consequences of Tax Morale: An Empirical Investigation
by Benno Torgler & Markus Schaffner [Downloadable!]
2007 Environmental and Pro-Social Norms: Evidence from 30 Countries
by Benno Torgler & Bruno S. Frey & Clevo Wilson [Downloadable!]
2007 Strategic Tax Collection and Fiscal Decentralisation: The Case of Russia
by Alexander Libman & Lars P. Feld [Downloadable!]
2007 With or Against the People? The Impact of a Bottom-Up Approach on Tax Morale and the Shadow Economy
by Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger [Downloadable!]
2007 Tax Morale after the Reunification of Germany: Results from a Quasi-Natural Experiment
by Lars P. Feld & Benno Torgler [Downloadable!]
2007 Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis
by Benno Torgler & Friedrich Schneider [Downloadable!]
2007 The Impact of Tax Morale and Institutional Quality on the Shadow Economy
by Benno Torgler & Friedrich Schneider [Downloadable!]
2007 Informality among Formal Firms: Firm-level, Cross-country Evidence on Tax Compliance and Access to Credit
by Gatti, Roberta & Honorati, Maddalena [Downloadable!]
2007 Investigation of the Costly-Arbitrage Model of Price Formation Around the Ex-Dividend Day
by Dai, Qinglei & Rydqvist, Kristian [Downloadable!]
2007 Tax Evasion: Cheating Rationally or Deciding Emotionally?
by Giorgio Coricelli & Mateus Joffily & Claude Montmarquette & Marie-Claire Villeval [Downloadable!]
2007 Tax Evasion and Competition
by Laszlo Goerke & Marco Runkel [Downloadable!]
2007 Strategic Tax Collection and Fiscal Decentralisation: The Case of Russia
by Alexander Libman & Lars P. Feld [Downloadable!]
2007 The Economics of Politically Connected Firms
by Jay Pil Choi & Marcel Thum [Downloadable!]
2007 Size and Development of the Shadow Economy and of Do-it-yourself Activities in Germany
by Andreas Bühn & Alexander Karmann & Friedrich Schneider [Downloadable!]
2007 Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis
by Benno Torgler & Friedrich Schneider [Downloadable!]
2007 Tax Morale after the Reunification of Germany: Results from a Quasi-Natural Experiment
by Lars P. Feld & Benno Torgler [Downloadable!]
2007 The Impact of Tax Morale and Institutional Quality on the Shadow Economy
by Benno Torgler & Friedrich Schneider [Downloadable!]
2007 The opinion of Italians on tax evasion
by Cannari Luigi & D'Alessio Giovanni [Downloadable!]
2007 Inequality and Underground Economy: A Not so Easy Relationship
by Enzo VALENTINI [Downloadable!]
2007 Shadow Economies and Corruption All Over the World: New Estimates for 145 Countries
by Schneider, Friedrich [Downloadable!]
2007 Sussidio di disoccupazione, tassazione ed economia sommersa
by Enzo Valentini [Downloadable!]
2007 Em busca de incentivos para atrair o trabalhador autônomo para a Previdência Social [Seeking incentives for self-employed people to join the Brazilian social security system]
by Marcelo Neri & Samantha Dart Tamm & Flavio Menezes & Leandro Kume [Downloadable!]
2007 How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine
by James Alm & Pablo Saavedra & Edward Sennoga [Downloadable!]
2007 Reform der kommunalen Finanzbeziehungen: Kommunale Umsatzsteuerbeteiligung unter Gewerbesteuer-Wettbewerbselementen
by Tony Mudrack [Downloadable!]
2007 Tax Rates, Tax Evasion, and Growth in a Multi-period Economy
by Jordi Caballé & Judith Panadés [Downloadable!]
2007 Recaudador vs. contribuyente: el juego de la evasión fiscal
by José Lara Pulido [Downloadable!]
2007 Unternehmensteuerreform 2008: positives Signal auf Kosten der Steuersystematik
by Stefan Bach & Hermann Buslei & Nadja Dwenger [Downloadable!]
2007 A Chinese Recipe for Curbing the Evasion of Commodity Taxes?
by Carla Marchese [Downloadable!]
2007 The shadow economy in Portugal: An analysis with the MIMIC approach
by Roberto Dell´Anno [Downloadable!]
2006 Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation
by Lars P. Feld & Bruno S. Frey [Downloadable!]
2006 Tax Morale and Conditional Cooperation
by Bruno S. Frey & Benno Torgler [Downloadable!]
2006 Tax Evasion in Switzerland: The Roles of Deterrence and Tax Morale
by Lars P. Feld & Bruno S. Frey [Downloadable!]
2006 Transfer pricing of intrafirm sales as a profit shifting channel : evidence from German firm data
by Overesch, Michael [Downloadable!]
2006 German inbound investment, corporate tax planning, and thin-capitalization rules : a difference-in-differences approach
by Overesch, Michael & Wamser, Georg [Downloadable!]
2006 The Impact of Thin-Capitalization Rules on Multinationals? Financing and Investment Decisions
by Schreiber, Ulrich & Overesch, Michael & Büttner, Thiess & Wamser, Georg [Downloadable!]
2006 Taxation and capital structure choice : evidence from a panel of German multinationals
by Büttner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg [Downloadable!]
2006 What Explains Tax Evasion? An Empirical Assessment based on European Data
by Edward Christie & Mario Holzner [Downloadable!]
2006 Die Primärinzidenz von Bankgeheimnis und Verrechnungssteuer in den Kantonen der Schweiz
by Manfred Gärtner [Downloadable!]
2006 Does Envy Destroy Social Fundamentals? The Impact of Relative Income Position on Social Capital
by Justina A.V. Fischer & Benno Torgler [Downloadable!]
2006 Endogenous Corruption and Tax Evasion in a Dynamic Model
by Antonio Acconcia [Downloadable!]
2006 Accounting for Corruption: Taxes, the Shadow Economy, Endogenous Growth and Inflation
by Max Gillman & Michal Kejak
2006 Is the Value Added Tax Naturally Progressive?
by Glenn P. Jenkins & Hatice Jenkins & Chun-Yan Kuo [Downloadable!]
2006 Informal but not Insignificant: Unregistered Workers in North Cyprus
by Mustafa Besim & Glenn P. Jenkins [Downloadable!]
2006 The Hidden Effect of Rules: Behavioural consequences of Obligations
by Roberto Galbiati & Pietro Vertova [Downloadable!]
2006 Counteracting Tax Evasion In Malawi: An Analysis Of The Methods And A Quest For Improvement
by Chiumya, Chiza [Downloadable!]
2006 Understanding Tax Corruption in Transition Economies: Evidence from Bulgaria
by Pashev, Konstantin [Downloadable!]
2006 Estimating the Black Economy through Monetary Approach: A Case Study of Pakistan
by Hussain, M. Haider & Ahmed, Qazi Masood [Downloadable!]
2006 An Attempt to Control Tax Evasion
by Rosato, Antonio [Downloadable!]
2006 Tax Evasion and Coordination
by Lipatov, Vilen [Downloadable!]
2006 The Incentive to Declare Taxes and Tax Revenue: The Lottery Receipt Experiment in China
by Junmin Wan [Downloadable!]
2006 Emergence and Persistence of Inefficient States
by Daron Acemoglu & Davide Ticchi & Andrea Vindigni [Downloadable!]
2006 Transfer Pricing by U.S.-Based Multinational Firms
by Andrew B. Bernard & J. Bradford Jensen & Peter K. Schott [Downloadable!]
2006 Tax Competition With Parasitic Tax Havens
by Joel Slemrod & John D. Wilson [Downloadable!]
2006 Public Goods, Corruption And Growth???
by Ratbek Dzhumashev [Downloadable!]
2006 Can Tax Competition Lead to a Race to the Bottom in Europe? A Skeptical View
by Thierry Warin & André Fourçans [Downloadable!]
2006 Social Norms and Conditional Cooperative Taxpayers
by Traxler, Christian [Downloadable!]
2006 Voting over Taxes: The Case of Tax Evasion
by Traxler, Christian [Downloadable!]
2006 Corruption and the Shadow Economy: An Empirical Analysis
by Axel Dreher & Friedrich Schneider [Downloadable!]
2006 Shadow Economies and Corruption all over the World: What do we really know?
by Friedrich G. Schneider [Downloadable!]
2006 Die EU-Zinsenrichtlinie: Ein Schuss in den Ofen?
by Lars Gläser & Martin Halla [Downloadable!]
2006 What determines informal hiring? Evidence from the Turkish textile sector
by Fatih Savasan & Friedrich G. Schneider [Downloadable!]
2006 Corruption and the shadow economy: An empirical analysis
by Axel Dreher & Friedrich G. Schneider [Downloadable!]
2006 Shadow Economies and Corruption All Over the World: What Do We Really Know?
by Friedrich Schneider [Downloadable!]
2006 Lobbying, Corruption and Political Influence
by Nauro F. Campos & Francesco Giovannoni [Downloadable!]
2006 Corporate and Personal Income Tax Declarations
by Laszlo Goerke [Downloadable!]
2006 What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries
by Benno Torgler & Friedrich Schneider [Downloadable!]
2006 Reform Redux: Measurement, Determinants and Reversals
by Nauro F. Campos & Roman Horváth [Downloadable!]
2006 Corruption and the Shadow Economy: An Empirical Analysis
by Axel Dreher & Friedrich Schneider [Downloadable!]
2006 The Cyclical Behavior of Shadow and Regular Employment
by Maurizio Bovi [Downloadable!]
2006 The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions
by Thiess Buettner & Michael Overesch & Ulrich Schreiber & Georg Wamser [Downloadable!]
2006 Tax Evasion and Self-Employment in a High-Tax Country: Evidence from Sweden
by Engström, Per & Holmlund, Bertil [Downloadable!]
2006 Study on labor supply when tax evasion is an option with Box-Cox functional forms and random parameters
by Razzolini, Tiziano [Downloadable!]
2006 Fair Tax Evasion
by Barth, Erling & Cappelen, Alexander W. & Ognedal, Tone [Downloadable!]
2006 The Effects of the Minimum Wage in an Economy with Tax Evasion
by Mirco, Tonin [Downloadable!]
2006 Does Tax Evasion Affect Unemployment and Educational Choice?
by Kolm, Ann-Sofie & Larsen, Birthe [Downloadable!]
2006 Tax Rates with Corruption: Labour-market Effects. Empirical Cross-country Comparisons on OECD Countries
by Mária Lackó [Downloadable!]
2006 Does Envy Destroy Social Fundamentals? The Impact of Relative Income Position on Social Capital
by Benno Torgler & Justina A.V. Fischer [Downloadable!]
2006 Reform Redux: Measurement, Determinants and Reversals
by Nauro F. Campos & Roman Horváth [Downloadable!]
2006 Effects of the 2004 Personal Income Tax System Reform on the Shadow Sector in Ukraine
by Koziarivska Larysa & Oliinyk Andrii [Downloadable!]
2006 Rewarding Honest Taxpayers? Evidence on the Impact of Rewards from Field Experiments
by Lars P. Feld & Bruno S. Frey & Benno Torgler [Downloadable!]
2006 Tax Evasion in Switzerland: The Roles of Deterrence and Tax Morale
by Lars P. Feld & Bruno S. Frey [Downloadable!]
2006 Tax Morale and Conditional Cooperation
by Bruno S. Frey & Benno Torgler [Downloadable!]
2006 Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation
by Lars P. Feld & Bruno S. Frey [Downloadable!]
2006 Does Envy Destroy Social Fundamentals? The Impact of Relative Income Position on Social Capital
by Justina A.V. Fischer & Benno Torgler [Downloadable!]
2006 Corruption and the Shadow Economy: An Empirical Analysis
by Axel Dreher & Friedrich Schneider [Downloadable!]
2006 The Marginal Cost of Public Funds in Developing Countries: An Application to 38 African Countries
by Auriol, Emmanuelle & Warlters, Michael [Downloadable!]
2006 Lobbying, Corruption and Political Influence
by Campos, Nauro F & Giovannoni, Francesco [Downloadable!]
2006 Reform Redux: Measurement, Determinants and Reversals
by Campos, Nauro F & Horváth, Roman [Downloadable!]
2006 German Inbound Investment, Corporate Tax Planning, and Thin-Capitalization Rules - A Difference-in-Differences Approach
by Michael Overesch & Georg Wamser [Downloadable!]
2006 Taxation and Capital Structure Choice – Evidence from a Panel of German Multinationals
by Thiess Buettner & Michael Overesch & Ulrich Schreiber & Georg Wamser [Downloadable!]
2006 The Impact of Thin-Capitalization Rules on Multinationals’ Financing and Investment Decisions
by Thiess Buettner & Michael Overesch & Ulrich Schreiber & Georg Wamser [Downloadable!]
2006 Shadow Economies and Corruption all over the World: What do we really Know?
by Friedrich Schneider [Downloadable!]
2006 Corporate and Personal Income Tax Declarations
by Laszlo Goerke [Downloadable!]
2006 Tax Avoidance, Endogenous Social Norms, and the Comparison Income Effect
by Alessandro Balestrino [Downloadable!]
2006 Tax Evasion and Self-Employment in a High-Tax Country: Evidence from Sweden
by Per Engström & Bertil Holmlund [Downloadable!]
2006 Bureaucratic Corruption and Profit Tax Evasion
by Laszlo Goerke [Downloadable!]
2006 Corruption and the Shadow Economy: An Empirical Analysis
by Axel Dreher & Friedrich Schneider [Downloadable!]
2006 Top Incomes and Top Taxes in Germany
by Stefan Bach & Giacomo Corneo & Viktor Steiner [Downloadable!]
2006 Does Envy Destroy Social Fundamentals? The Impact Of Relative Income Position On Social Capital
by Justina A.V. Fischer & Benno Torgler [Downloadable!]
2006 Anti-evasion auditing policy in thepresence of common income shocks
by Miguel Sanchez [Downloadable!]
2006 Job Creation and Job Destruction in the Presence of Informal Labour Markets
by Mariano Bosch [Downloadable!]
2006 Emergence and Persistence of Inefficient States
by Daron Agemoglu & Davide Ticchi & Andrea Vindigni [Downloadable!]
2006 Emergence and Persistence of Inefficient States
by Daron Acemoglu & Davide Ticchi & Andrea Vindigni [Downloadable!]
2006 Did the Death of Australian Inheritance Taxes Affect Deaths?
by Joshua S. Gans & Andrew Leigh [Downloadable!]
2006 Corporate Tax Evasion and Extortionist Governments
by Ralph-C Bayer & Julia Kupzowa [Downloadable!]
2006 Tax Morale: A Survey with a Special Focus on Switzerland
by Benno Torgler & Christoph A. Schaltegger [Downloadable!]
2006 Corruption, Tax Revenue and Growth: A Non Linear Relationship?
by Raffaella Coppier [Downloadable!]
2006 Mission Impossible: Measuring The Informal Sector In A Transition Economy Using Macro Methods
by Jan Hanousek & Filip Palda [Downloadable!]
2006 VAT Evasion and Its Consequences for Macroeconomic Clearing in the EU
by Andrea Gebauer & Chang Woon Nam & Rüdiger Parsche [Downloadable!]
2006 A Dynamic Model of the Black Economy
by Dan Anderberg [Downloadable!]
2006 A Tax Evasion - Bribery Game: Experimental Evidence from Ukraine
by Volodymyr Bilotkach [Downloadable!]
2006 Mükelleflerin vergiye gönüllü uyumunu etkileyen faktörlerin analizi: Bir alan çalışması
by Ali ÇELİKKAYA & Hüseyin GÜRBÜZ
2006 Estimating the Evolution of Tax Evasion: A Markov Chain Analysis Applied to the Czech Republic (in Czech)
by Jan Hanousek & Filip Palda [Downloadable!]
2006 Cumplimiento fiscal y bienes públicos. ¿Son realmente compatibles?
by Sour, Laura
2006 Income splitting among the self-employed
by Herbert J. Schuetze [Downloadable!]
2006 Did the Death of Australian Inheritance Taxes Affect Deaths?
by Joshua S. Gans & Andrew Leigh [Downloadable!]
2006 Tariff Evasion and Customs Corruption: Does Pre-Shipment Inspection Help?
by Jose Anson & Olivier Cadot & Marcelo Olarreaga [Downloadable!]
2006 VAT Frauds and the Challenges to Bulgarian Tax Policy and Administration in Enlarged Europe
by Konstantin Pashev [Downloadable!]
2005 Distribution and Development in a Model of Misgovernance
by Blackburn, Keith & Forgues-Puccio, Gonzalo F. [Downloadable!]
2005 Tax morale and (de-)centralization: An experimental study
by Werner Güth & Vittoria Levati & Rupert Saugruber [Downloadable!]
2005 Institutions, Corruption and Tax Evasion in the Unofficial Economy
by Douglas Hibbs & Violeta Piculescu [Downloadable!]
2005 THE AUTOMATED PAYMENT TRANSACTION (APT) TAX: A proposal to the President's Advisory Panel on Federal Tax Reform
by Edgar L. Feige [Downloadable!]
2005 Análisis económico de la actitud hacia el fraude fiscal en España
by Juan Prieto-Rodriguez & Maria Jose Sanzo-Perez & Javier Suarez-Pandiello [Downloadable!]
2005 Australia's Cash Economy: Are the estimates credible?
by Trevor Breusch [Downloadable!]
2005 The Unobserved Economy And The Uk Laffer Curve
by Edgar L. Feige & Robert T. McGee [Downloadable!]
2005 The Uk'S Unobserved Economy: A Preliminary Assessment
by Edgar L. Feige [Downloadable!]
2005 The Anatomy Of The Underground Economy
by Edgar L. Feige [Downloadable!]
2005 The Underground Wealth Of Nations: Commentary On 'The Other Path'
by Edgar L. Feige [Downloadable!]
2005 The Underground Economy And The Currency Enigma
by Edgar L. Feige [Downloadable!]
2005 Sweden'S Laffer Curve: Taxation And The Unobserved Economy
by Edgar L. Feige & Robert T. McGee [Downloadable!]
2005 Overseas Holdings Of U.S.Currency And The Underground Economy
by Edgar L. Feige [Downloadable!]
2005 A Re-Examination of the 'Underground Economy' in the United States; A Comment on Tanzi
by Edgar L. Feige [Downloadable!]
2005 The Cyclical Behaviour of Shadow and Regular Employment
by Maurizio Bovi [Downloadable!]
2005 The Dark, and Independent, Side of the Italian Labour Market
by Maurizio Bovi [Downloadable!]
2005 Estimating the Underground Economy using MIMIC Models
by Trevor Breusch [Downloadable!]
2005 State Regulations, Job Search and Wage Bargaining: A Study in the Economics of the Informal Sector
by Maxim Bouev & & [Downloadable!]
2005 Law and Behaviours in Social Dilemmas: Testing the Effect of Obligations on Cooperation
by Roberto Galbiati & Pietro Vertova [Downloadable!]
2005 Walking inside the Potential Tax Evader's Mind
by Juan Carlos Molero & Francesc Pujol [Downloadable!]
2005 An Expenditure Based Estimate of Britain's Black Economy Revisited
by Knut R. Wangen [Downloadable!]
2005 Does More Progressive Tax Make Tax Discipline Weaker?
by Tatiana Damjanovic [Downloadable!]
2005 The Intriguing Nexus between Corruption and Capital Account Restrictions
by Lars Siemers & Axel Dreher [Downloadable!]
2005 Corporate Tax Evasion: the Case for Specialists
by Lipatov, Vilen [Downloadable!]
2005 Structural Change during Transition: Is Russia Becoming a Service Economy?
by Albrecht Kauffmann [Downloadable!]
2005 The Theory of Public Enforcement of Law
by A. Mitchell Polinsky & Steven Shavell [Downloadable!]
2005 Corporate Tax Avoidance and Firm Value
by Mihir A. Desai & Dhammika Dharmapala [Downloadable!]
2005 A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience
by Kalina Koleva [Downloadable!]
2005 Integrity for Hire: An Analysis of a Widespread Program for Combating Customs Corruption
by Dean Yang [Downloadable!]
2005 Why Do People Pay Taxes? Prospect Theory Versus Expected Utility Theory
by Sanjit Dhami & Ali al-Nowaihi [Downloadable!]
2005 The Intriguing Nexus between Corruption and Capital Account Restrictions
by Axel Dreher & Lars Siemers [Downloadable!]
2005 Taxes and Benefits: Two Distinct Options to Cheat on the State?
by Martin Halla & Friedrich G. Schneider [Downloadable!]
2005 Unreported Labour
by Erling Barth & Tone Ognedal [Downloadable!]
2005 Under-reporting of Income and Labor Market Performance
by Kolm, Ann-Sofie & Nielsen, Søren Bo [Downloadable!]
2005 Unreported Labour
by Ognedal, Tone & Barth, Erling [Downloadable!]
2005 Tax evasion and labour supply in Norway in 2003: Structural models versus flexible functional form models
by Due-Andresen, Kari [Downloadable!]
2005 Labor supply when tax evasion is an option
by Jørgensen, Øystein & Ognedal, Tone & Strøm, Steinar [Downloadable!]
2005 Tax Evasion and the Importance of Trust
by Hammar, Henrik & Jagers, Sverker & Nordblom, Katarina [Downloadable!]
2005 Tax Toleration and Tax Compliance: How Government Affects the Propensity of Firms to Enter the Uno¢ cial Economy
by Hibbs Jr., Douglas A. & Piculescu, Violeta [Downloadable!]
2005 Tax Evasion and Social Interactions
by Marie-Claire Villeval & Bernard Fortin & Guy Lacroix [Downloadable!]
2005 Top Incomes and Top Taxes in Germany
by Stefan Bach & Giacomo Corneo & Viktor Steiner [Downloadable!]
2005 Law and behaviours in social dilemmas: testing the effect of obligations on cooperation
by Galbiati, Roberto & Vertova, Pietro [Downloadable!]
2005 The Evolution of Tax Morale in Modern Spain
by Jorge Martinz-Vazquez & Benno Torgler [Downloadable!]
2005 Tax Morale and Fiscal Policy
by Benno Torgler & Christoph A. Schaltegger [Downloadable!]
2005 Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition
by James Alm & Jorge Martinez-Vazquez & Benno Torgler [Downloadable!]
2005 Shadow Economies of 145 Countries all over the World: What Do We Really Know?
by Friedrich Schneider [Downloadable!]
2005 Fiscal Autonomy and Tax Morale: Evidence from Germany
by Benno Torgler & Jan Werner [Downloadable!]
2005 What Shapes the Attitudes Towards Paying Taxes? Evidence from Switzerland, Belgium and Spain
by Benno Torgler & Friedrich Schneider [Downloadable!]
2005 Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda
by Odd-Helge Fjeldstad [Downloadable!]
2005 How Middle-men can Undermine Anti-corruption Reforms
by Kjetil Bjorvatn & Gaute Torsvik & Bertil Tungodden [Downloadable!]
2005 On the Redistributive Properties of Presumptive Taxation
by Alessandro Balestrino & Umberto Galmarini [Downloadable!]
2005 Tax Compliance as a Social Norm and the Deterrent Effect of Investigations
by Marisa Ratto & Richard Thomas & David Ulph [Downloadable!]
2005 Capital Subsidies and the Underground Economy
by Francesco Busato & Bruno Chiarini & Pasquale de Angelis & Elisabetta Marzano [Downloadable!]
2005 The Tax Effect on Taxable Income from Privately Held Businesses
by Shih-Ying Wu
2005 Internal Control versus External Manipulation: A Model of Corporate Income Tax Evasion
by Kong-Pin & C.Y. Cyrus Chu
2005 Ambiguity about Audit Probability, Tax Compliance, and Taxpayer Welfare
by Arthur Snow & Ronald S. Warren [Downloadable!]
2005 An estimate of self-employment income underreporting in Finland
by Edvard Johansson [Downloadable!]
2005 A Knight without a Sword?. The Effects of Audit Courts on Tax Morale
by Benno Torgler
2005 Determinants of Tax Compliance - A Cross-Country Analysis
by Shih-Ying Wu & Mei-Jane Teng
2005 Understanding Surveys of Taxpayer Honesty
by Janine L. F. Wilson & Steven Sheffrin
2005 Optimal inspection policy and income-tax compliance
by Inés Macho Stadler & David Perez-Castrillo [Downloadable!]
2005 Workers' Tax Evasion in Italy
by Carlo V Fiorio & Francesco D'Amuri [Downloadable!]
2005 Community tax evasion models: A stochastic dominance test
by Néstor Gandelman [Downloadable!]
2005 Tax Corruption Drivers and Deterrents: Lessons from Bulgaria
by Konstantin Pashev [Downloadable!]
2005 Tax Corruption: Stimuli and Restraints
by Konstantin Pashev [Downloadable!]
2004 A contest with the taxman - The impact of tax rates on tax evasion and wastefully invested resources
by Ralph C Bayer [Downloadable!]
2004 Finding out who the crooks are - Tax evasion with sequential auditing
by Ralph C Bayer [Downloadable!]
2004 Moral constraints and the evasion of income tax
by Ralph C Bayer [Downloadable!]
2004 Underground Shocks Ground Zero Responses
by Maurizio Bovi [Downloadable!]
2004 An Improvement Of The Tanzi Method For The Estimation Of Italian Ungerground Economy
by Maurizio Bovi [Downloadable!]
2004 Tax Evasion in Interrelated Taxes
by Alejandro Esteller-More [Downloadable!]
2004 How Big Is The Irregular Economy In The Us?
by Edgar L. Feige [Downloadable!]
2004 How Big IS the Irregular Economy?
by Edgar L. Feige [Downloadable!]
2004 Anti-corruption programmes in post-communist transition countries and changes in the business environment, 1999-2002
by Franklin Steves & Alan Rousso [Downloadable!]
2004 The excess burden of tax evasion - An experimental detection- concealment contest
by Ralph C Bayer & Matthias Sutter [Downloadable!]
2004 Mission Implausible III: Measuring the Informal Sector in a Transition Economy using Macro Methods1
by Jan Hanousek & Filip Palda [Downloadable!]
2004 Sull’uso del lavoro sommerso da parte delle imprese. La costruzione di un modello microeconometrico con i dati ispettivi INPS
by Alberto Baccini & Michela Baccini [Downloadable!]
2004 Corporate Tax Avoidance and High Powered Incentives
by Mihir A. Desai & Dhammika Dharmapala [Downloadable!]
2004 Tax Riots
by Christopher Phelan & Marco Bassetto
2004 Tax reform in the oil sector of Russia - a positive assessment
by Subbotin, Viktor [Downloadable!]
2004 The Economics of Corporate Tax Selfishness
by Joel Slemrod [Downloadable!]
2004 Corporate Tax Evasion with Agency Costs
by Keith J. Crocker & Joel Slemrod [Downloadable!]
2004 Can Enforcement Backfire? Crime Displacement in the Context of Customs Reform in the Philippines
by Dean Yang [Downloadable!]
2004 Illegal, Immoral, Fattening or What?: How Deterrence and Responsive Regulation Shape Tax Morale
by Lars P. Feld & Bruno S. Frey [Downloadable!]
2004 Tax Evasion and Social Interactions
by Bernard Fortin & Guy Lacroix & Marie-Claire Villeval [Downloadable!]
2004 Asymmetric Capital Tax Competition with Profit Shifting
by Stöwhase, Sven [Downloadable!]
2004 On Trade Policy Reform and the Missing Revenue: an Application to Mozambique
by Channing Arndt & Finn Tarp [Downloadable!]
2004 Sustainable Consumption and Worktime Reduction
by Juliet Schor [Downloadable!]
2004 Formal and informal labour markets: Challenges and policy in the Central and Eastern European new EU members and candidate countries
by Friedrich Schneider & Christina Burger [Downloadable!]
2004 Shadow economies around the world: what do we know?
by Friedrich Schneider & Robert Klinglmair [Downloadable!]
2004 The Size of the Shadow Economies of 145 Countries all over the World: First Results over the Period 1999 to 2003
by Schneider, Friedrich [Downloadable!]
2004 Living in Two Neighborhoods: Social Interactions in the Lab
by Falk, Armin & Fischbacher, Urs & Gächter, Simon [Downloadable!]
2004 Tax Evasion and Social Interactions
by Fortin, Bernard & Lacroix, Guy & Villeval, Marie-Claire [Downloadable!]
2004 Shadow Economies around the World: What Do We Know?
by Schneider, Friedrich & Klinglmair, Robert [Downloadable!]
2004 The Dark, And Independent, Side Of Italy
by Maurizio Bovi [Downloadable!]
2004 Tax Evasion in Interrelated Taxes
by Alejandro Esteller [Downloadable!]
2004 Taxation and Conditional Taxation
by Bruno S. Frey & Benno Torgler [Downloadable!]
2004 Taxation Base in Developing Countries
by Auriol, Emmanuelle & Warlters, Michael [Downloadable!]
2004 Shadow Economies around the World: What do we really know?
by Friedrich Schneider [Downloadable!]
2004 The shadow economy in Norway: Demand for currency approach
by Shima, Isilda [Downloadable!]
2004 Does tax evasion affect unemployment and educational choice?
by Kolm, Ann-Sofie & Larsen, Birthe [Downloadable!]
2004 Tax Morale and Optimal Taxation
by Werner Gueth & Rupert Sausgruber [Downloadable!]
2004 Exerting local tax effort or lobbying for central transfers?: Evidence from Argentina
by Pablo Sanguinetti & Martin Besfamille [Downloadable!]
2004 Honesty in a Signaling Model of Tax Evasion
by Vitaly Pruzhansky [Downloadable!]
2004 La demande de billets de valeurs faciales ŽlevŽes et les activitŽs financires souterraines
by Gilbert KOENIG [Downloadable!]
2004 Attitudes Towards Paying Taxes in Austria: An Empirical Analysis
by Benno Torgler & Friedrich Schneider [Downloadable!]
2004 Taxation and Conditional Cooperation
by Bruno S. Frey & Benno Torgler [Downloadable!]
2004 Does Culture Influence Tax Morale? Evidence from Different European Countries
by Benno Torgler & Friedrich Schneider [Downloadable!]
2004 Culture Differences and Tax Morale in the United States and in Europe
by James Alm & Benno Torgler [Downloadable!]
2004 Effects of Culture on Tax Compliance: A Cross Check of Experimental and Survey Evidence
by Ronald G. Cummings & Jorge Martinez-Vazquez & Michael McKee & Benno Torgler [Downloadable!]
2004 A Knight Without a Sword or a Toothless Tiger? The Effects of Audit Courts on Tax Morale in Switzerland
by Benno Torgler [Downloadable!]
2004 Tax Morale in Australia: What Shapes it and Has it Changed over Time?
by Benno Torgler & Kristina Murphy [Downloadable!]
2004 Shadow Economies Around the World: What Do We Know?
by Friedrich Schneider & Robert Klinglmair [Downloadable!]
2004 Tax Morale in Asian Countries
by Benno Torgler [Downloadable!]
2004 Moral Suasion: An alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland
by Benno Torgler [Downloadable!]
2004 Theft and Taxes
by Desai, Mihir & Dyck, Alexander & Zingales, Luigi [Downloadable!]
2004 Federal Tax Arrears in Russia: Liquidity Problems, Federal Redistribution or Russian Resistance?
by Ponomareva, Maria & Zhuravskaya, Ekaterina [Downloadable!]
2004 Tax Evasion and Social Interactions
by Bernard Fortin & Guy Lacroix & Marie-Claire Villeval [Downloadable!]
2004 To pay or not to pay? Citizens' views on taxation in local authorities in Tanzania
by Odd-Helge Fjeldstad [Downloadable!]
2004 Federal Tax Arrears in Russia: Liquidity Problems, Federal Redistribution, or Regional Resistance?
by Maria Ponomareva & Ekaterina Zhuravskaya [Downloadable!]
2004 Tax Morale and Optimal Taxation
by Werner Güth & Rupert Sausgruber [Downloadable!]
2004 Anonymous Money, Moral Sentiments and Welfare
by Vesa Kanniainen & Jenni Pääkkönen [Downloadable!]
2004 Shadow Economies around the World: What Do We Know?
by Friedrich Schneider & Robert Klinglmair [Downloadable!]
2004 Sussidio di disoccupazione, tassazione ed economia sommersa
by Enzo VALENTINI
2004 Income Tax Evasion Revisited: The Impact of Interest Rate Yields on Tax-Free Municipal Bonds
by Richard J. Cebula
2004 The Good, the Bad, and the Regulator: An Experimental Test of Two Conditional Audit Schemes
by Jeremy Clark & Lana Friesen & Andrew Muller [Downloadable!]
2004 Tax Evasion, Tax Rates, and Reference Dependence
by Michele Bernasconi & Alberto Zanardi
2004 Evaluación y análisis espacial del grado de incumplimiento fiscal para las provincias españolas (1980-2000)
by Miguel Gómez de Antonio & Angel Alañón Pardo [Downloadable!]
2004 Kommentar zum Entwurf eines Gesetzes zur Intensivierung der Bekämpfung der Schwarzarbeit und damit zusammenhängender Steuerhinterziehung
by Andrea Gebauer [Downloadable!]
2004 Ein betrugssicheres Mehrwertsteuersystem wird es nicht geben
by Dieter Ondracek [Downloadable!]
2004 Mehrwertsteuerhinterziehung und Modellansätze ihrer Vermeidung
by Christine Scheel [Downloadable!]
2004 Ist-Versteuerung und ein Cross-Check-Verfahren
by Barbara Hendricks [Downloadable!]
2004 Das ifo-Modell zur Eindämmung des Mehrwertsteuerbetrugs: Erst zahlen, dann erstatten
by Hans-Werner Sinn & Rüdiger Parsche & Andrea Gebauer [Downloadable!]
2004 Wege zur Bekämpfung des Umsatzsteuerbetrugs - Grenzen und Risiken des geltenden Mehrwertsteuersystems
by Kurt Faltlhauser [Downloadable!]
2004 Betrugsresistentere Umsatzsteuer - Eine Verpflichtung für Wirtschaft und Fiskus
by Alfons Kühn [Downloadable!]
2004 The Ifo Institute’s Model for Reducing VAT Fraud: Payment First, Refund Later
by Hans-Werner Sinn & Andrea Gebauer & Rüdiger Parsche [Downloadable!]
2004 Tax Competition and Tax Harmonization With Evasion
by Néstor Gandelman & Rubén Hernández-Murillo [Downloadable!]
2003 The Role of Beliefs for the Sustainability of the Fiscal Constitution
by Neumärker, Karl Justus Bernhard & Pech, Gerald [Downloadable!]
2003 Why Do Firms Hide? Bribes and Unofficial Activity after Communism
by Simon Johnson & Daniel Kaufmann & John McMillan & Christopher Woodruff [Downloadable!]
2003 Optimal Audit Policy and Heterogenous Agents
by Marisa Ratto & Thibaud Vergé [Downloadable!]
2003 Estimating the Size and Growth of Unrecorded Economic Activity in Transition Countries: A Re-evaluation of Electric Consumption Method Estimates and their Implications
by Edgar L. Feige & Ivica Urban [Downloadable!]
2003 The Dynamics of Currency Substitution, Asset Substitution and De facto Dollarization and Euroization in Transition Countries
by Edgar L. Feige [Downloadable!]
2003 Defining And Estimating Underground And Informal Economies: The New Institional Economics Approach
by Edgar L. Feige [Downloadable!]
2003 The Intriguing Nexus Between Corruption and Capital Account Restrictions
by Axel Dreher & Lars-H.R. Siemers [Downloadable!]
2003 Underground Activity And Institutional Change: Productive, Protective And Predatory Behavior In Transition Economies
by Edgar L. Feige [Downloadable!]
2003 Shadow Economy, Rent-Seeking Activities and the Perils of Reinforcement of the Rule of Law
by Ekaterina Vostroknutova & & [Downloadable!]
2003 Is It Really so Hard to Tax the Hard-to-Tax? The Context and Role of Presumptive Taxes
by Richard M. Bird & Sally Wallace [Downloadable!]
2003 Evolution of Tax Evasion
by Lipatov, Vilen [Downloadable!]
2003 Why Do People Pay Taxes? An Explanation Based On Loss Aversion And Overweighting of Low Probabilities
by Sanjit Dhami & Ali al-Nowaihi [Downloadable!]
2003 Ethnic Divisions and the Size of the Informal Sector
by David Dreyer Lassen [Downloadable!]
2003 Non-Manipulable Division Rules in Claim Problems and Generalizations
by Biung-Ghi Ju & Eiichi Miyagawa & Toyotaka Sakai [Downloadable!]
2003 The Nature Of The Underground Economy. Some Evidence From Oecd Countries
by Maurizio Bovi [Downloadable!]
2003 Estimation of tax leakage and its impact on fiscal health in Kerala
by P.B. Rakhe [Downloadable!]
2003 Die Elastizität des zu versteuernden Einkommens. Messung und erste Ergebnisse zur empirischen Evidenz für die Bundesrepublik Deutschland
by Peter Gottfried & Hannes Schellhorn [Downloadable!]
2003 Does Tax Evation Affect Unemployment and Educational Choice?
by Kolm, Ann-Sofie & Larsen, Birthe [Downloadable!]
2003 Tax policy at the outskirts of EU: Greenland
by Vesterø Jensen, Carsten & Nielsen, Søren Bo [Downloadable!]
2003 Wages, unemployment, and the underground economy
by Kolm, Anne-Sofie & Larsen, Birthe [Downloadable!]
2003 Public Investment, Tax Evasion and Welfare Effects of a Tariff Reform
by Manoj Atolia [Downloadable!]
2003 An OLG Model of Tax Evasion with Public Capital
by Manoj Atolia [Downloadable!]
2003 Shadow Economy, Rent-Seeking Activities and the Perils of Reinforcement of the Rule of Law
by Ekaterina VOSTROKNUTOVA [Downloadable!]
2003 The excess burden of tax evasion – An experimental detection-concealment contest
by Ralph-C Bayer & Matthias Sutter [Downloadable!]
2003 Voting on Redistribution with Tax Evasion
by Rainald Borck [Downloadable!]
2003 Tax Morale and Institutions
by Benno Torgler [Downloadable!]
2003 The Importance of Faith: Tax Morale and Religiosity
by Benno Torgler [Downloadable!]
2003 Is the Completion of EU Single Market Hindered by VAT Evasion?
by Chang Woon Nam & Andrea Gebauer & Ruediger Parsche [Downloadable!]
2003 Living in Two Neighborhoods -- Social Interactions in the LAB
by Armin Falk & Urs Fischbacher & Simon Gaechter [Downloadable!]
2003 Tax Progressivity and Tax Evasion
by Laszlo Goerke [Downloadable!]
2003 Wages, Unemployment, and the Underground Economy
by Ann-Sofie Kolm & Birthe Larsen [Downloadable!]
2003 Insiders, Outsiders, and the Underground Economy
by Dan Anderberg [Downloadable!]
2003 Is Forgiveness Divine? A Cross-Culture Comparison of Tax Amnesties
by Benno Torgler & Christoph A. Schaltegger & Markus Schaffner [Downloadable!]
2003 Search and Taxation in a Model of Underground Economic Activities
by Dan Anderberg & Alessandro Balestrino & Umberto Galmarini [Downloadable!]
2003 Private Contribution for Public Projects: Government versus NGOs
by Vivekananda Mukherjee & Sugata Marjit & Gautam Gupta
2003 Beyond Punishment: a tax compliance experiment with taxpayers in Costa Rica
by Benno Torgler [Downloadable!]
2003 Evasion of Value-added Taxes in Europe: Ifo Approach to Estimating the Evasion of Value-added Taxes on the Basis of National Accounts Data (NAD)
by Andrea Gebauer & Rüdiger Parsche [Downloadable!]
2003 Family taxation - pros and cons
by George Smatrakalev [Downloadable!]
2002 ICT and international corporate taxation : tax attributes and scope of taxation
by Schäfer, Anne & Spengel, Christoph [Downloadable!]
2002 Quality of Government Services and the Civic Duty to Pay Taxes in the Czech and Slovak Republics, and other Transition Countries
by Jan Hanousek & Filip Palda [Downloadable!]
2002 Why People Evade Taxes in the Czech and Slovak Republics: A Tale of Twins
by Jan Hanousek & Filip Palda [Downloadable!]
2002 The Evolution of Tax Evasion in the Czech Republic: A Markov Chain Analysis
by Jan Hanousek & Filip Palda [Downloadable!]
2002 Dollarization and Euroization in Transition Countries: Currency Substitution, Asset Substitution, Network Externalities and Irreversibility
by Edgar Feige & James Dean [Downloadable!]
2002 Unofficial Dollarization in Latin America: Currency Substitution, Network Externalities and Irreversibility
by Edgar L. Feige & Vedran Šošiæ & Michael Faulend & Velimir Šonje [Downloadable!]
2002 Official Regulations and the Shadow Economy: A Labour Market Approach
by Maxim Bouev [Downloadable!]
2002 The Role of Beliefs for the Sustainability of the Fiscal Constitution
by Gerald Pech & Bernhard Neumaerker [Downloadable!]
2002 Technological standards, environmental taxation and pollution monitoring
by Bontems, P. & Bourgeon, J.M. [Downloadable!]
2002 Underground economy quantitative models. Some applications to Romania’s case
by Albu, Lucian-Liviu & Daianu, Daniel & Pavelescu, Florin-Marius [Downloadable!]
2002 Profit Shifting opportunities, Multinationals, and the determinants of FDI
by Stöwhase, Sven [Downloadable!]
2002 The Size and Development of the Shadow Economies of 22 Transition and 21 OECD Countries
by Schneider, Friedrich [Downloadable!]
2002 An Estimate of Tax Evasion in Croatia
by Sanja Madzarevic-Sujster [Downloadable!]
2002 Optimal Provision of Public Goods with Rank Dependent Expected Utility
by Eide, Erling [Downloadable!]
2002 Social norm, the informal sector and unemployment
by Kolm, Ann-Sofie & Larsen, Birthe [Downloadable!]
2002 Tax Evasion and Work in the Underground Sector
by Graversen, Ebbe Krogh & Smith, Nina [Downloadable!]
2002 Tax evasion and state productivity – An experimental study
by Werner Güth & Sabine Strauß & Matthias Sutter [Downloadable!]
2002 Tax Optimization under Tax Evasion: The Role of Penalty Constraints
by Vasin Alexander & Vasina Polina [Downloadable!]
2002 Stricter Enforcement May Increase Tax Evasion
by Rainald Borck [Downloadable!]
2002 Tax Evasion and the Source of Income
by Klarita Gërxhani & Arthur Schram [Downloadable!]
2002 Fighting fiscal corruption: The case of the Tanzania Revenue Authority
by Odd-Helge Fjeldstad [Downloadable!]
2002 Settlement in Tax Evasion Prosecution
by Ines Macho-Stadler & David Perez-Castrillo [Downloadable!]
2002 Why People Obey the Law: Experimental Evidence from the Provision of Public Goods
by Lars Feld & Jean-Robert Tyran [Downloadable!]
2002 Optimal Audit Policy and Heterogenous Agents
by Marisa Ratto & Thibaud Verge [Downloadable!]
2002 Metodologie di stima dellÂ’economia sommersa: unÂ’applicazione al caso italiano
by Roberta Zizza [Downloadable!]
2002 Joint tax evasion
by Robin Boadway & Nicolas Marceau & Steeve Mongrain [Downloadable!]
2002/2003 Does Culture Matter? Tax Morale in East-West-German Comparison
by Benno Torgler
2002/2003 Social Norm, the Informal Sector, and Unemployment
by Ann-Sofie Kolm & Birthe Larsen
2001 A New Look at the Laffer Curve and the Displacement Loss from Tax Evasion
by Filip Palda [Downloadable!]
2001 Who participates in tax amnesties? Self-selection of risk-averse taxpayers
by Marchese, Carla & Privileggi, Fabio [Downloadable!]
2001 Why Does the Government Obey the Constitution? Theory and Application to Tax Evasion
by K.J. Bernhard Neumaerker & Gerald Pech [Downloadable!]
2001 Starting Over: The Automated Payment Transaction Tax
by Feige, Edgar L. [Downloadable!]
2001 Tax avoidance, tax evasion, and tax flight: Do legal differences matter?
by Friedrich Schneider & Erich Kirchler & Boris Maciejovsky [Downloadable!]
2001 Tax Evasion in a Unionised Economy
by Goerke, Laszlo [Downloadable!]
2001 Rank dependent expected utility models of tax evasion
by Erling Eide [Downloadable!]
2001 Moral, the Informal Sector, and Unemployment
by Kolm, Ann-Sofie & Larsen, Birthe [Downloadable!]
2001 Wages, Unemployment, and the Underground Economy
by Kolm, Ann-Sofie & Larsen, Birthe [Downloadable!]
2001 Moral, The Informal Sector, and Unemployment
by Kolm, A.S. & Larsen, B.
2001 Wages, Unemployment, and the Underground Economy
by Kolm, A.S. & Larsen, B.
2001 Income Distribution and Tax Competition
by Bjorvatn, K. & Cappelen, A.W.
2001 Evaluating the dynamics of fiscal policy in Spain: patterns of interdependence and consistency of public expenditure and revenues
by de Castro, F. & Gonzalez-Paramo, J.M. & de Cos, P.H.
2001 Trading Off Tax Distortion and Tax Evasion
by Wolfram Richter & Robin Boadway [Downloadable!]
2001 Measurement of Value Added Tax Evasion in Selected EU Countries on the Basis of National Accounts Data
by Chang Woon Nam & Ruediger Parsche & Barbara Schaden [Downloadable!]
2001 Evaluating the dynamics of fiscal policy in Spain: patterns of interdependence and consistency of public expenditure and revenues
by Francisco de Castro & José M. González-Páramo & Pablo Hernández de Cos [Downloadable!]
2001 On the Relation between Tax Rates and Evasion in a Multi-period Economy
by Jordi Caball?Author-Email: Jordi.Caballe@uab.es & Judith Panad? [Downloadable!]
2001 Settlement in Tax Evasion Prosecution
by Inés Macho-Stadler & David Pérez-Castrillo [Downloadable!]
2001 Tax Evasion And The Size Of Underground Economy: A Theoretical And Empirical Investigation
by Albu, Lucian Liviu
2001 The choice between owner's wages and dividends under the dual income tax
by Erik Fjaerli & Diderik Lund [Downloadable!]
2001 International capital tax evasion and the foreign tax credit puzzle
by Kimberley A. Scharf [Downloadable!]
2000 Taxes, Risk-Aversion, and the Size of the Underground Economy: A Nonparametric Analysis With New Zealand Data
by David E. A. Giles & Betty J. Johnson [Downloadable!]
2000 Tax Avoidance, Evasion, and Administration
by Joel Slemrod & Shlomo Yitzhaki [Downloadable!]
2000 Illegal activities, but still values added ones (?): size, causes, and measurement of the shadow economies all over the world
by Friedrich Schneider [Downloadable!]
2000 The Increase of the size of the shadow economy of 18 OECD countries: Some preliminary explanations
by Friedrich Schneider [Downloadable!]
2000 Tax Evasion and Trust
by Boadway, R. & Marceau, N. & Mongrain, S.
2000 Beat a Cheat: Hotlines to Taget the Poor
by Rai, A.S.
2000 Tax Collection and Corruption in Fiscal Bodies
by Panova Elena & Vasin Alexander [Downloadable!]
2000 L’informel est-il une forme de fraude fiscale ? Une analyse microéconométrique de la fraude fiscale des micro-entreprises à Madagascar
by Jean-François Gautier [Downloadable!]
2000 Trust Breeds Trust: How Taxpayers are Treated
by Lars Feld & Bruno Frey [Downloadable!]
2000 The Increase of the Size of the Shadow Economy of 18 OECD Countries: Some Preliminary Explanations
by Schneider, Friedrich [Downloadable!]
2000 Illegal Activities, but Still Value Added Ones (?): Size, Causes, and Measurement of the Shadow Economies all over the World
by Friedrich Schneider [Downloadable!]
2000 Tax Evasion in an Open Economy
by Georg Tillmann
2000 Las cooperativas de crédito como entidades colaboradoras de la Administración tributaria
by Cristóbal José Borrero Moro [Downloadable!]
1999 Accounting for Growth in Post-Soviet Russia
by Daniel Berkowitz and David N. DeJong & Daniel Berkowitz and David N. DeJong [Downloadable!]
1999 Asymmetric Responses of the Underground Economy to Tax Changes: Evidence From New Zealand Data
by David E. A. Giles & Gugsa T. Werkneh & Betty J. Johnson [Downloadable!]
1999 Taxes, Risk-Aversion, and the Size of the Underground Economy: A Nonparametric Analysis With New Zealand Data
by David E. A. Giles & Betty J. Johnson [Downloadable!]
1999 Taxpayers Attitudes Toward Risk and Amnesty Participation: Economic Analysis and Evidence for the Italian Case
by Marchese, Carla & Privileggi, Fabio [Downloadable!]
1999 Understanding Tax Evasion Dynamics
by Eduardo M.R.A. Engel & James R. Hines, Jr. [Downloadable!]
1999 Auditing with Signals
by Inés Macho-Stadler & David Pérez-Castrillo
1999 Tax Evasion: A Real Option Approach
by Forsfält, Tomas [Downloadable!]
1999 Optimal Tax Mix and Public Goods Supply Under Multilateral Tax Evasion
by Hindriks, J.
1999 Income Tax Compliance: the No-Commitment Game
by Hindriks, J.
1999 The Targeting of Social Security: a Tax Reform Approach
by Hindriks, J.
1999 Informal Sector in Developed and less Developed Countries: A Literature Survey
by Klarita Gerxhani [Downloadable!]
1999 Why do Firms Hide? Bribes and Unofficial Activity After Communism
by Johnson, Simon & McMillan, John & Woodruff, Christopher [Downloadable!]
1999 Shadow Economies Around the World - Size, Causes, and Consequences
by Schneider, Friedrich & Enste, Dominik [Downloadable!]
1999 Bounding the benefits of stochastic auditing: The case of risk-neutral agents
by Christopher M. Snyder [Downloadable!]
1998 Corruption, Tax Evasion and the Laffer Curve
by Ira N. Gang & Amal Sanyal & Omkar Goswami [Downloadable!]
1998 Decomposing Revenue Effects of Tax Evasion, Base Broadening and Tax Rate Reduction
by Ira N. Gang & Arindam Das-Gupta [Downloadable!]
1998 The Determinants of Income Tax Compliance: Evidence from a Controlled Experiment in Minnesota
by Marsha Blumenthal & Charles Christian & Joel Slemrod [Downloadable!]
1998 Argumente für die Harmonisierung der indirekten Steuern in der EG
by Gregor A. Larbig
1998 Increasing Shadow Economies all over the World - Fiction or Reality?
by Ernste, Dominik & Schneider, Friedrich [Downloadable!]
1998 Efficient Environmental Policy with Imperfect Compliance
by Sandmo, A.
1998 Corruption, Extortion and Evasion
by Hindriks, J. & Keen, M. & Muthoo, A.
1998 Corruption, The Re-Design of Tax Systems and the Value-Added Tax
by John Toye [Downloadable!]
1998 Partner leasing in Sweden : a case study in financial innovation and re-regulation
by Ken Angelin & L. Peter Jennergren [Downloadable!]
1998 Evasive Ability and the Efficiency Cost of the Underground Economy
by Filip Palda [Downloadable!]
1997 Imperfect Decision-Making and the Tax Payer Puzzle
by Schmidtchen, Dieter & Kirstein, Roland [Downloadable!]
1997 Revised estimates of the Underground Economy: Implications of US Currency held abroad
by Feige, Edgar L. [Downloadable!]
1997 Tax Compliance Games with Imperfect Auditing
by Bardsley, P.
1997 Are Underground Workers More Likely to be Underground Consumers?
by Fortin, Bernard & Lacroix, Guy & Montmarquette, Claude [Downloadable!]
1997 Tax Evasion as a Disciplinary Mechanism for Fiscal Policy
by Renstrom, T.I.
1997 Tax Evasion in Italy
by Massimo Bordignon & Alberto Zanardi
1996 Schattenwirtschaft und Arbeitsplatzschaffung
by Merz, Joachim [Downloadable!]
1996 The Minnesota income tax compliance experiment: State tax results
by Coleman, Stephen [Downloadable!]
1996 Tax Avoidance and Value-Added vs. Income Taxation in an Open Economy
by Roger H. Gordon & Soren Bo Nielsen [Downloadable!]
1996 How Tax Complexity and Enforcement Affect the Equity and Efficiency of The Income Tax
by Louis Kaplow [Downloadable!]
1996 Corruption, Black Markets, and the Fiscal Problem in LDC's : Some Recent Findings
by Mc Laren, J
1996 Corruption, Extortion and Evasion
by Hindriks, J. & Keen, M. & Muthoo, A.
1996 Markets and Optimal Evadable Taxation
by McLaren, J.
1996 Corruption, Black Markets, and the Fiscal Problem in LDC's : Some Recent Finding
by McLaren, J
1996 Corruption, Black Markets, and the Fiscal Problem in LDC's : Some Recent Finding
by McLaren, J
1996 Markets and Optimal Evadable Taxation
by McLaren, J.
1996 Tax Amnesties and Tax Evasion Inertia
by Olivella, P
1995 International Capital Tax Evasion and the Foreign Tax Credit Puzzle
by Scharf, Kimberley Ann
1995 Optimal Auditing when Some Individuals are Tax-return Exempt
by Macho-Stadler, I. & Perez-Castillo, D.
1995 Tax evasion and growth
by Matthias Wrede [Downloadable!]
1994 Increasing returns-to-Scale Evasion Technologies and Optimal Commodity Taxation
by Scharf, Kimberley Ann
1994 Interstate Cigarette Bootlegging: Extent, Revenue Losses, and Effects of Government Intervention
by Marie C. Thursby & Jerry G. Thursby [Downloadable!]
1993 Evasion and Time Consistency in the Taxation of Capital Income
by Robin W. Boadway & Michael Keen
1993 Market and Non-market Labor Supply and Recent German Tax Reform Impacts - Behavioral Response in a Combined Dynamic and Static Microsimulation Model
by Merz, Joachim [Downloadable!]
1993 Fiscal Anarchy in the U.K.: Modelling Poll Tax Noncompliance
by Timothy Besley & Ian Preston & Michael Ridge [Downloadable!]
1993 Anti-Tax Revolutions and Symbolic Prosecutions
by Holger C. Wolf [Downloadable!]
1992 Towards a Theory of Direct-Indirect Tax Mix
by Robin Boadway & Maurice Marchand & Pierre Pestieau
1992 Tax evasion in an open economy
by Tillmann,Georg
1990 Lawyers as Agents of the Devil in a Prisoner's Dilemma Game
by Orley Ashenfelter & David Bloom [Downloadable!]
1990 Cheating the Government: The Economics of Evasion
by Frank A. Cowell
1989 Currency Velocity and cash payments in the U.S. Economy: The Currency Enigma
by Feige, Edgar L. [Downloadable!]
Living in Two Neighborhoods - Social Interactions in the Lab
by Armin Falk & Urs Fischbacher & Simon Gächter [Downloadable!]
Trust Breeds Trust: How Taxpayers are Treated
by Lars P. Feld & Bruno S. Frey [Downloadable!]
Measuring Underground (Unobserved, Non-Observed, Unrecorded) Economies in Transition Countries: Can We Trust GDP?
by Edgar L. Feige & Ivica Urban [Downloadable!]
Models of Cross-Border VAT Fraud
by Silvia Fedeli & Francesco Forte [Downloadable!]
Tax rates and Tax evasion: an Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy
by Bruno Chiarini & Elisabetta Marzano & Friedrich Schneider [Downloadable!]
Reasoning and Institutions: Do Markets Facilitate Logical Reasoning in the Wason Selection Task?
by Werner Güth & M. Vittoria Levati & Rupert Sausgruber [Downloadable!]
How mobile is capital within the European Union?
by Joeri Gorter & Ashok Parikh [Downloadable!]
Estimating the Shadow Economy in Italy: a Structural Equation Approach
by Dell'Anno, Roberto [Downloadable!]
International Tax Competition, Tax Cooperation and Capital Controls
by Bo Sandemann Rasmussen [Downloadable!]
This page was last updated on 2009-11-22.
This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.