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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:
  1. European Public Finance (ECON-O-403)

Most recent items first, undated at the end.
  • 2014 The size and development of the shadow economy in Bangladesh: An empirical investigation
    by Siddiki, Jalal
  • 2014 Are CEOs incentivized to avoid Corporate Taxes? - Empirical Evidence on Managerial Bonus Contracts
    by Heiner Schmittdiel
  • 2014 I metodi di misurazione dell’Economia Non Osservata
    by Amedeo Argentiero & Matilde Guarino
  • 2014 Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting?
    by Evers, Maria Theresia & Meier, Ina & Spengel, Christoph
  • 2014 Circumstantial risk: Impact of future tax evasion and labor supply opportunities on risk exposure
    by Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher
  • 2014 Strictness of tax compliance norms: A factorial survey on the acceptance of inheritance tax evasion in Germany
    by Abraham, Martin & Lorek, Kerstin & Richter, Friedemann & Wrede, Matthias
  • 2014 Do Corporate Tax Cuts Reduce International Profit Shifting?
    by Brandstetter, Laura
  • 2014 Social norms on rent seeking and preferences for redistribution
    by Sabatini, Fabio & Sarracino, Francesco & Yamamura, Eiji
  • 2014 The effect of tax privacy on tax compliance: An experimental investigation
    by Blaufus, Kay & Bob, Jonathan & Otto, Philipp E.
  • 2014 Do corporate tax cuts reduce international profit shifting
    by Brandstetter, Laura
  • 2014 Tax Amnesties
    by Marchese, Carla
  • 2014 Behavioural Economics and Taxation
    by Till Olaf Weber & Jonas Fooken & Benedikt Herrmann
  • 2014 Taxes on the internet. Deterrence effects of public disclosure
    by Erlend E. Bø & Joel Slemrod & Thor O. Thoresen
  • 2014 Employment and Wage Insurance within Firms: Worldwide Evidence
    by Andrew Ellul & Marco Pagano & Fabiano Schivardi
  • 2014 Applying “Benford’s law” to the Crosswise Model: Findings from an online survey on tax evasion
    by Kundt, Thorben
  • 2014 Tax evasion and cognitive dissonance
    by Beckmann, Klaus & Gattke, Susan
  • 2014 Can Tax Compliance Research Profit from Biology?
    by Benno Torgler
  • 2014 Firmes industrielles concurrence et corruption
    by Jellal, Mohamed
  • 2014 Access to Higher Public Education and Locational Choices of Undocumented Migrants
    by Cebula, Richard & Nair-Reichert, Usha
  • 2014 Determinants of Tax Morale in Spain and Turkey: An Empirical Analysis
    by Bilgin, Cevat
  • 2014 Social norms on rent seeking and preferences for redistribution
    by Sabatini, Fabio & Sarracino, Francesco & Yamamura, Eiji
  • 2014 Implications of Recent Federal Personal Income Tax Increases for Income Tax Evasion, Tax Revenues, and Budget Deficits
    by Cebula, Richard & Boylan, Robert & Foley, Maggie & Isard, Douglass
  • 2014 Where Has the Currency Gone? And Why? The Underground Economy and Personal Income Tax Evasion in the U.S., 1970-2008
    by Cebula, Richard
  • 2014 Tax-driven Bunching of Housing Market Transactions: The case of Hong Kong
    by Leung, Charles Ka Yui & Leung, Tommy Tin Cheuk & Tsang, Byron Kwok Ping
  • 2014 How to Improve Taxes and Transfers in Israel
    by Philip Hemmings
  • 2014 The Behavioralist As Tax Collector: Using Natural Field Experiments to Enhance Tax Compliance
    by Michael Hallsworth & John List & Robert Metcalfe & Ivo Vlaev
  • 2014 Public Goods, Hidden Income, and Tax Evasion: Some Nonstandard Results from the Warm-Glow Model
    by Daniel M. Hungerman
  • 2014 Optimal Auditing with Heterogeneous Audit Perceptions
    by Philipp Meyer-Brauns
  • 2014 Financial Contracting with Tax Evaders
    by Philipp Meyer-Brauns
  • 2014 Corruption, Tax Evasion and Social Values
    by Anastasia Litinia & Theodore Palivos
  • 2014 Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?
    by Langenmayr, Dominika
  • 2014 Are the tobacco industry's claims about illicit trade credible?
    by van Walbeek, Corne & Shai, Lerato
  • 2014 Austerity plans and tax evasion : theory and evidence from Greece
    by Francesco Pappadà & Yanos Zylberberg
  • 2014 The Shadow Economy and Shadow Labor Force: A Survey of Recent Developments
    by Schneider, Friedrich
  • 2014 Work and Tax Evasion Incentive Effects of Social Insurance Programs: Evidence from an Employment-Based Benefit Extension
    by Bergolo, Marcelo & Cruces, Guillermo
  • 2014 Tax Incidence in the Presence of Tax Evasion
    by Doerrenberg, Philipp & Duncan, Denvil
  • 2014 Does Corruption Promote Emigration? An Empirical Examination
    by Cooray, Arusha & Schneider, Friedrich
  • 2014 Circumstantial Risk: Impact of Future Tax Evasion and Labor Supply Opportunities on Risk Exposure
    by Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher
  • 2014 The Hidden Costs of Tax Evasion - Collaborative Tax Evasion in Markets for Expert Services
    by Loukas Balafoutas & Adrian Beck & Rudolf Kerschbamer & Matthias Sutter
  • 2014 Itemised deductions: a device to reduce tax evasion
    by Amedeo Piolatto
  • 2014 Prospect theory and tax evasion: a reconsideration of the Yitzhaki puzzle
    by Amedeo Piolatto & Matthew D. Rablen
  • 2014 Income Tax Buyouts and Income Tax Evasion
    by Laszlo Goerke
  • 2014 Morale in the Market
    by Ognedal, Tone
  • 2014 Are female CFOs less tax aggressive? Evidence from tax aggressiveness
    by Francis, Bill B. & Hasan, Iftekhar & Wu, Qiang & Yan, Meng
  • 2014 Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans
    by Hasan, Iftekhar & Hoi, Chun-Keung (Stan) & Wu, Qiang & Zhang, Hao
  • 2014 Fairness in Tax compliance: A Political Competition Model
    by Ángel Solano García
  • 2014 Reflections on the new compliance landscape
    by Baxter, Thomas C.
  • 2014 The hidden costs of tax evasion: collaborative tax evasion in markets for expert services
    by Loukas Balafoutas & Adrian Beck & Rudolf Kerschbamer & Matthias Sutter
  • 2014 Work and tax evasion incentive effects of social insurance programs. Evidence from an employment-based benefit extension
    by Marcelo Bergolo & Guillermo Cruces
  • 2014 Are CEOs incentivized to avoid Corporate Taxes? - Empirical Evidence on Managerial Bonus Contracts
    by Heiner Schmittdiel
  • 2014 Can Tax Compliance Research Profit from Biology?
    by Benno Torgler
  • 2014 Outside the State - the Shadow Economy and Shadow Economy Labor Force
    by Friedrich Schneider
  • 2014 Compliance Dynamics Generated by Social Interaction Rules
    by Vilen Lipatov
  • 2014 Optimal Redistribution and Monitoring of Labor Effort
    by Floris Zoutman & Bas Jacobs
  • 2014 Income Tax Buyouts and Income Tax Evasion
    by Laszlo Goerke
  • 2014 Eliciting Taxpayer Preferences Increases Tax Compliance
    by Jan-Emmanuel De Neve & Cait Lamberton & Michael I. Norton
  • 2014 When Foul Play Seems Fair: Dishonesty as a Response to Violations of Just Deserts
    by R. Kline & F. Galeotti & R. Orsini
  • 2014 Tax Amnesty (in Russian)
    by Kateryna Bornukova & Dzmitry Kruk & Gleb Shymanovich & Yuri Tserlukevich
  • 2014 Heterogeneous responses to effective tax enforcement: evidence from Spanish firms
    by Miguel Almunia & David López-Rodríguez
  • 2014 Measuring True Sales and Underreporting with Matched Firm-Level Survey and Tax Office Data
    by Fujin Zhou & Remco Oostendorp
  • 2014 Are Household Surveys Like Tax Forms? Evidence from Income Underreporting of the Self-Employed
    by Erik Hurst & Geng Li & Benjamin Pugsley
  • 2014 Tax Morale in Transition Countries
    by Turan, Deniz & Yurdakul, Ali
  • 2014 Size, Trend, and Policy Implications of the Underground Economy
    by Renzo Orsi & Davide Raggi & Francesco Turino
  • 2014 Some Fiscal Aspects Of European Integration Of Republic Of Moldova
    by Ivan LUCHIAN
  • 2014 Large Taxes, Status Goods, and Piracy
    by Alessandro Balestrino
  • 2014 Persistence or Convergence? The East-West Tax-Morale Gap in Germany
    by Axel Möhlmann
  • 2014 Re-Examining the Neutrality of Profit Taxation and the Separability between Evasion and the Production Decisions of Firms
    by Che-Chiang Huang & Horn-In Kuo
  • 2014 Some evidence for implementing an enhanced relationship in Slovenia
    by Miroslav Verbic & Mitja Cok & Darija Sinkovec
  • 2014 Determinants of tax morale in Spain and Turkey: an empirical analysis
    by Cevat Bilgin
  • 2014 Representative evidence on lying costs
    by Abeler, Johannes & Becker, Anke & Falk, Armin
  • 2014 Honor among tax havens
    by Bucovetsky, S.
  • 2014 Reciprocal relationships in tax compliance decisions
    by Bazart, C. & Bonein, A.
  • 2014 Empathy, sympathy, and tax compliance
    by Calvet Christian, Roberta & Alm, James
  • 2014 Tax evasion and emotions: An empirical test of re-integrative shaming theory
    by Coricelli, Giorgio & Rusconi, Elena & Villeval, Marie Claire
  • 2014 Citizenship and power in an agent-based model of tax compliance with public expenditure
    by Pellizzari, Paolo & Rizzi, Dino
  • 2014 The effects of income source, context, and income level on tax compliance decisions in a dynamic experiment
    by Durham, Yvonne & Manly, Tracy S. & Ritsema, Christina
  • 2014 Compliance costs caused by agency action? Empirical evidence and implications for tax compliance
    by Eichfelder, Sebastian & Kegels, Chantal
  • 2014 The slippery slope framework on tax compliance: An attempt to formalization
    by Prinz, Aloys & Muehlbacher, Stephan & Kirchler, Erich
  • 2014 Dynamics of tax evasion with back auditing, social norm updating, and public goods provision – An agent-based simulation
    by Hokamp, Sascha
  • 2014 Learning in experiments: Dynamic interaction of policy variables designed to deter tax evasion
    by Soliman, Amal & Jones, Philip & Cullis, John
  • 2014 Can strategic uncertainty help deter tax evasion? An experiment on auditing rules
    by Tan, Fangfang & Yim, Andrew
  • 2014 Income tax evasion dynamics: Evidence from an agent-based econophysics model
    by Pickhardt, Michael & Seibold, Goetz
  • 2014 Social networks and occupational choice: The endogenous formation of attitudes and beliefs about tax compliance
    by Hashimzade, Nigar & Myles, Gareth D. & Page, Frank & Rablen, Matthew D.
  • 2014 An agent-based model of network effects on tax compliance and evasion
    by Andrei, Amanda L. & Comer, Kevin & Koehler, Matthew
  • 2014 Reference dependent preferences, hedonic adaptation and tax evasion: Does the tax burden matter?
    by Bernasconi, Michele & Corazzini, Luca & Seri, Raffaello
  • 2014 Behavioral dynamics of tax evasion – A survey
    by Pickhardt, Michael & Prinz, Aloys
  • 2014 Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans
    by Hasan, Iftekhar & Hoi, Chun Keung (Stan) & Wu, Qiang & Zhang, Hao
  • 2014 Deterrence vs. gamesmanship: Taxpayer response to targeted audits and endogenous penalties
    by Phillips, Mark D.
  • 2014 Destination taxation and evasion: Evidence from U.S. inter-state commodity flows
    by Fox, William F. & Luna, LeAnn & Schaur, Georg
  • 2014 Experimental evidence on the relationship between tax evasion opportunities and labor supply
    by Doerrenberg, Philipp & Duncan, Denvil
  • 2014 On the path dependence of tax compliance
    by Bruttel, Lisa & Friehe, Tim
  • 2014 Effects of supervision on tax compliance: Evidence from a field experiment in Austria
    by Gangl, Katharina & Torgler, Benno & Kirchler, Erich & Hofmann, Eva
  • 2014 Earnings Management in Business Groups: Tax Incentives or Expropriation Concealment?
    by Beuselinck, Christof & Deloof, Marc
  • 2014 Using Methodological Triangulation to Study the Individual Compliance Behaviour Towards Income Reporting
    by Gabriela ȘTEFURA
  • 2014 Underground Economy And The Tax Evasion In Romania
    by Cristian Nicolae STANICA
  • 2014 Tax evasion under behavioral structures
    by Gabriela S. Pantoja & Rodrigo S. Penaloza
  • 2014 The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown
    by Niels Johannesen & Gabriel Zucman
  • 2014 Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities
    by Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva
  • 2014 Year-End Tax Planning of Top Management: Evidence from High-Frequency Payroll Data
    by Claus Thustrup Kreiner & S?ren Leth-Petersen & Peer Ebbesen Skov
  • 2013 Tax compliance under tax regime changes
    by Heinemann, Friedrich & Kocher, Martin G.
  • 2013 L’economia non osservata fra evasione e crimine: una rivisitazione del Currency Demand Approach con una applicazione al contesto italiano
    by Guerino Ardizzi & Carmelo Petraglia & Massimiliano Piacenza & Gilberto Turati
  • 2013 Multinationals' profit response to tax differentials: Effect size and shifting channels
    by Heckemeyer, Jost H. & Overesch, Michael
  • 2013 Fair inheritance taxation in the presence of tax planning
    by Wrede, Matthias
  • 2013 Rational choice of itemized deductions
    by Wrede, Matthias
  • 2013 The economics and empirics of tax competition: A survey
    by Baskaran, Thushyanthan & Lopes da Fonseca, Mariana
  • 2013 Investigating the determinants of experts' tax aggressiveness: Experience and personality traits
    by Blaufus, Kay & Zinowsky, Tim
  • 2013 The effect of awareness and incentives on tax evasion
    by Alstadsæter, Annette & Jacob, Martin
  • 2013 Heuristic model of taxpayer behaviour: application to Russian experience with regard to tax evasion
    by Alexey Naydenov
  • 2013 Taxing Hard-to-Tax Markets
    by Marcelo Arbex & Enlinson Mattos & Laudo M. Ogura
  • 2013 Optimal Sales Tax Rebates and Tax Enforcement Consumers
    by Marcelo Arbex & Enlinson Mattos
  • 2013 Tax evasion, tax corruption and stochastic growth
    by Fred Célimène & Gilles Dufrénot & Gisèle Mophou & Gaston N’Guérékata
  • 2013 Democracy, Dictatorship and the Cultural Transmission of Political Values
    by Ticchi, Davide & Verdier, Thierry & Vindigni, Andrea
  • 2013 Money Laundering as a Financial Sector Crime. A New Approach to Measurement, with an Application to Italy
    by Guerino Ardizzi & Carmelo Petraglia & Massimiliano Piacenza & Friedrich Schneider & Gilberto Turati
  • 2013 Empathy, Sympathy, and Tax Compliance
    by Roberta Calvet & James Alm
  • 2013 Expanding the Theory of Tax Compliance from Individual to Group Motivations
    by James Alm
  • 2013 Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984-2006
    by James Alm & Abel Embaye
  • 2013 Recent Reforms of Tax Systems in the EU: Good and Bad News
    by Gaëlle Garnier & Aleksandra Gburzynska & Endre György & Milena Mathé & Doris Prammer & Savino Ruà & Agnieszka Skonieczna
  • 2013 Competiton for FDI and profit shifting: on the effects of subsidies and tax breaks
    by Oscar Amerighi & Giuseppe De Feo
  • 2013 Are closely-held firms tax shelters?
    by Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle
  • 2013 Study to quantify and analyse the VAT Gap in the EU-27 Member States
    by Luca Barbone & Misha V. Belkindas & Leon Bettendorf & Richard Bird & Mikhail Bonch-Osmolovskiy & Michael Smart
  • 2013 Effects of supervision on tax compliance: Evidence from a field experiment in Austria
    by Katharina Gangl & Benno Torgler & Erich Kirchler & Eva Hofmann
  • 2013 Two Sources of Bias in Estimating the Peak of the Laffer Curve
    by Dan Usher
  • 2013 Teaching the Economics of Income Tax Evasion
    by Cebula, Richard & Foley, Maggie
  • 2013 Effects of Economic Freedom, Regulatory Quality, and Taxation on Real Income
    by Cebula, Richard
  • 2013 Tax Enforcement Policy and the Provision of Public Goods with the Presence of Tax Havens
    by Chu, Hsun
  • 2013 Tax Havens, Growth, and Welfare
    by Chu, Hsun & Lai, Ching-Chong & Cheng, Chu-Chuan
  • 2013 Ghost-House Busters: The Electoral Response to a Large Anti Tax Evasion Program
    by Casaburi, Lorenzo & Troiano, Ugo
  • 2013 The Quality of Public Education in Unequal Societies: The Role of Tax Institutions
    by Kammas, Pantelis & Litina, Anastasia & Palivos, Theodore
  • 2013 The political economics of redistribution, inequality and tax avoidance
    by Bethencourt, Carlos & Kunze, Lars
  • 2013 Shadow economy and tax revenue in Africa
    by Kodila-Tedika, Oasis & Mutascu, Mihai
  • 2013 Persistence or Convergence? The East-West Tax Morale Gap in Germany
    by Möhlmann, Axel
  • 2013 Fair tax evasion and majority voting over redistributive taxation
    by Weinreich, Daniel
  • 2013 Tax evasion, social norms and economic growth
    by Bethencourt, Carlos & Kunze, Lars
  • 2013 Estabilidad política y tributación
    by Fernando, Estrada & Mihai, Mutascu & Aviral Kumar, Tiwari
  • 2013 Estado y política pública en Colombia: Un balance desde la teoría política
    by Fernando, Estrada
  • 2013 The Shadow Economy in Portugal: An Analysis Using the MIMIC Model
    by Eduardo Augusto Soares Coelho Barbosa & Samuel Cruz Alves Pereira & Elísio Fernando Moreira Brandão
  • 2013 Competition for FDI and profit shifting: On the effects of subsidies and tax breaks
    by Oscar Amerighi & Giuseppe De Feo
  • 2013 Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures
    by John Creedy & Norman Gemmell
  • 2013 The Impact of Headquarter and Subsidiary Locations on Multinationals’ Effective Tax Rates
    by Kevin S. Markle & Douglas A. Shackelford
  • 2013 Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-through of State Diesel Taxes
    by Wojciech Kopczuk & Justin Marion & Erich Muehlegger & Joel Slemrod
  • 2013 Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico
    by Todd Kumler & Eric Verhoogen & Judith A. Frías
  • 2013 New Evidence on Taxes and the Timing of Birth
    by Sara LaLumia & James M. Sallee & Nicholas Turner
  • 2013 No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax
    by Dina Pomeranz
  • 2013 Privatizzazioni e debito pubblico
    by Massimo Florio
  • 2013 Tax Evasion, Human Capital, and Productivity Induced Tax Rate Reduction
    by Max Gillman & Michal Kejak
  • 2013 Multitasking in Corporate Tax Evasion
    by Philipp Meyer-Brauns
  • 2013 The importance of choosing the data set for tax-benefit analysis
    by Lidia CERIANI & Carlo V. FIORIO & Chiara GHIGLIARANO
  • 2013 Taxpaying response of small firms to an increased probability of audit: some evidence from Italy
    by Carlo Fiorio & Stefano Iacus & Alessandro Santoro
  • 2013 Missing Trader Fraud in European VAT
    by Sebastian Pfeiffer & Pavel Semerad
  • 2013 Verhindert ein Mindestlohn eine Ausbeutung des Staates?
    by Alfred Boss
  • 2013 James M. Buchanan and the European Public Choice Movement: What Did We Learn from Him?
    by Friedrich Schneider
  • 2013 Die Zahlungsströme der transnationalen organisierten Kriminalität (TOK) und Steuerbetrug in OECD-Ländern: Einige empirische Ergebnisse
    by Friedrich Schneider
  • 2013 How Does Corruption Affect Public Debt? An Empirical Analysis
    by Arusha Cooray & Friedrich Schneider
  • 2013 Estimating the Size of the Shadow Economy: Methods, Problems and Open Questions
    by Andreas Buehn & Friedrich Schneider
  • 2013 The Shadow Economy in Colombia: Size and Effect on Economic Growth
    by Friedrich Schneider
  • 2013 Work in the Shadow: Some Facts
    by Friedrich Schneider
  • 2013 Shadow Economies in highly developed OECD countries: What are the driving forces?
    by Andreas Buehn & Friedrich Schneider
  • 2013 The Influence of Direct Democracy on the Shadow Economy
    by Désirée Teobaldelli & Friedrich Schneider
  • 2013 Prospect Theory and Tax Evasion: A Reconsideration of the Yitzhaki Puzzle
    by Piolatto, Amedeo & Rablen, Matthew D.
  • 2013 Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico
    by Kumler, Todd J. & Verhoogen, Eric & Frias, Judith A.
  • 2013 Democracy, Dictatorship and the Cultural Transmission of Political Values
    by Ticchi, Davide & Verdier, Thierry & Vindigni, Andrea
  • 2013 The Impact of Tax Knowledge and Budget Spending Influence on Tax Compliance
    by Djawadi, Behnud Mir & Fahr, René
  • 2013 Prospect theory and tax evasion: a reconsideration of the Yitzhaki Puzzle
    by Amadeo Piolatto & Matthew Rablen
  • 2013 Tax Compliance and Enforcement in the Pampas: Evidence from a Field Experiment
    by Lucio Castro & Carlos Scartascini
  • 2013 The "emersion" effect: an ex post and ex ante social program evaluation on labor tax evasion in Italy
    by Edoardo Di Porto & Leandro Elia & Cristina Tealdi
  • 2013 Relative Consumption and Tax Evasion
    by Laszlo Goerke
  • 2013 Capital market integration and optimal employment protection policies
    by Keisuke Kawata
  • 2013 Fair tax evasion
    by Barth, Erling & Cappelen, Alexander W. & Ognedal, Tone
  • 2013 Social Capital and the Family: Evidence that Strong Family Ties Cultivate Civic Virtues
    by Ljunge, Martin
  • 2013 Are Sunday Babies Doomed for Life? Measuring the Sunday-Born Achievement Gap in Ecuador
    by Gabriela Aparicio & Paul E. Carrillo & M. Shahe Emran
  • 2013 Country differences in the gender effect on poverty in Europe
    by Elena Bárcena-Martín & Ana I. Moro Egido
  • 2013 The role of information in tax compliance: Evidence from a natural field experiment
    by Tuomas Kosonen & Olli Ropponen
  • 2013 The role of tax policy in times of fiscal consolidation
    by Savina Princen & Gilles Mourre
  • 2013 Income underreporting by households with business income. Evidence from Estonia
    by Merike Kukk & Karsten Staehr
  • 2013 Corporate Governance, Incentives, and Tax Avoidance
    by Armstrong, Christopher S. & Blouin, Jennifer L. & Jagolinzer, Alan D. & Larcker, David F.
  • 2013 Offshore financial centers in the Caribbean: An overview
    by Michael Brei
  • 2013 Has German Business Income Taxation Raised too Little Revenue over the Last Decades?
    by Stefan Bach
  • 2013 How to Enforce Value-Added Tax? The Role of Inter-Sectoral Linkages
    by Hoseini, M.
  • 2013 Tax Morale, Tax Compliance and the Optimal Tax Policy
    by Gaetano Lisi
  • 2013 The indirect effects of auditing taxpayers
    by Ratto, Marisa & Thomas, Richard & Ulph, David
  • 2013 From the EU Savings Directive to the US FATCA, Taxing Cross Border Savings Income
    by Marcel GERARD & Lucia GRANELLI
  • 2013 Redistribution and Tax Evasion: an Asymmetric Information Approach
    by Silvia Platoni & Francesco Timpano
  • 2013 Tax Evasion, Tax Monitoring Expenses and Economic Growth- An Empirical Analysis in OECD Countries
    by Konstantinos Chatzimichael & Pantelis Kalaitzidakis & Vangelis Tzouvelekas
  • 2013 Effects of supervision on tax compliance: Evidence from a field experiment in Austria
    by Katharina Gangl & Benno Torgler & Erich Kirchler & Eva Hofmann
  • 2013 Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico
    by Frías, Judith A & Kumler, Todd & Verhoogen, Eric A
  • 2013 Why do governments default, and why don't they default more often?
    by Buiter, Willem H. & Rahbari, Ebrahim
  • 2013 How would the design of an alternative minimum tax impact the effective corporate tax rate in Belgium?
    by Daxbek, Vincent & Estache, Antonio
  • 2013 Deception detection and the role of self-selection
    by Konrad, Kai A. & Lohse, Tim & Qari, Salmai
  • 2013 Asymmetric Trade Estimator in Modified Gravity: Corporate Tax Rates and Trade in OECD Countries
    by Estelle P. Dauchy & Christopher Balding
  • 2013 Estimating the Size of the Shadow Economy: Methods, Problems and Open Questions
    by Friedrich Schneider & Andreas Bühn
  • 2013 The Effect of Corporate Taxation and Ownership on Raising Shareholder Capital
    by Robert Krämer & Vilen Lipatov
  • 2013 Dubious Versus Trustworthy Faces - What Difference Does it Make for Tax Compliance?
    by Kai A. Konrad & Tim Lohse & Salmai Qari
  • 2013 The Effect of Awareness and Incentives on Tax Evasion
    by Annette Alstadsæter & Martin Jacob
  • 2013 Who Participates in Tax Avoidance?
    by Annette Alstadsæter & Martin Jacob
  • 2013 Money Laundering as a Financial Sector Crime - A New Approach to Measurement, with an Application to Italy
    by Guerino Ardizzi & Carmelo Petraglia & Massimiliano Piacenza & Friedrich Schneider & Gilberto Turati
  • 2013 Relative Consumption and Tax Evasion
    by Laszlo Goerke
  • 2013 Measuring the Shadow Economy: Endogenous Switching Regression with Unobserved Separation
    by Tomas Lichard & Jan Hanousek & Randall K. Filer
  • 2013 Self-employment and Small Workplaces in the Czech and Slovak Republics: Microeconometric Analysis of Labor Force Transitions
    by Pavla Nikolovova & Filip Pertold & Mario Vozar
  • 2013 Democracy, Dictatorship and the Cultural Transmission of Political Values
    by Davide Ticchi & Thierry Verdier & Andrea Vindigni
  • 2013 The effect of awareness and incentives on tax evasion
    by Annette Alstadsæter & Martin Jacob
  • 2013 Audits and tax offenders: recent evidence from Greece
    by Athanasios O. Tagkalakis
  • 2013 The effect of tax enforcement on tax morale
    by Antonio Filippin & Carlo V. Fiorio & Eliana Viviano
  • 2013 Efficient tax reporting: The effects of taxpayer information services
    by Christian A. Vossler & Michael McKee
  • 2013 When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance
    by James Alm & Kim M. Bloomquist & Michael McKee
  • 2013 Size and Progression of the Shadow Economies of Turkey and Other OECD Countries from 2003 to 2013; Some New Facts
    by Friedrich Schneider
  • 2013 Determinants of Tax Evasion in Ghana: 1970-2010
    by Betty Annan & William Bekoe & Edward Nketiah-Amponsah
  • 2013 Optimization Of Tax Loading On The Economy As The Main Direction Of Tax Policy Improvement Of The Country
    by Lyubov SALO
  • 2013 Comparative Analysis of the Value Added Tax Evolution
    by Mirela Anca Postole
  • 2013 Role of Customs Duties in the Formation of Budget Revenues
    by Mirela - Anca Postole & Marilena Ciobănaşu
  • 2013 The Relationship between Social Norms and Tax Compliance: The Moderating Role of the Effectiveness of Tax Administration
    by Savaş Çevik & Harun Yeniçeri
  • 2013 Changes in the Value Added Tax as the Tool against the Global Crisis
    by Alena DUGOVÁ
  • 2013 Conceptual Sides Concerning the Inter-Conditionality amongst the Underground Economy and Taxation
    by Iancu Eugenia & Cibotariu Irina-ªtefana
  • 2013 Transfer Pricing: Alibi for Cross-Border Tax Evasion
    by Georgescu Iuliana Eugenia & Afrãsinei Mihai-Bogdan
  • 2013 Tax Policy Measures and their Influence on the Romanian SMEs
    by Beca Maru?a & Niºulescu-Ashrafzadeh Ileana
  • 2013 The Problem Of Quantifying The Underground Economy: Applying The Method Of Metered Resources
    by Galina ULIAN & Iulia CAPRIAN
  • 2013 Fair Tax Evasion
    by Erling Barth & Alexander W. Cappelen & Tone Ognedal
  • 2013 Tax Evasion or Tax Optimization: is there any Narrow Path between the Two?
    by Miklós Fellegi
  • 2013 "How can I help you?" Perceived Service Orientation of Tax Authorities and Tax Compliance
    by Katharina Gangl & Stephan Muehlbacher & Manon de Groot & Sjoerd Goslinga & Eva Hofmann & Christoph Kogler & Gerrit Antonides & Erich Kirchler
  • 2013 Narrative and Tax Compliance
    by Susan C. Morse
  • 2013 Mental Accounting of Self-Employed Taxpayers: On the Mental Segregation of the Net Income and the Tax Due
    by Stephan Muehlbacher & Erich Kirchler
  • 2013 A Field Experiment in Moral Suasion and Tax Compliance Focusing on Underdeclaration and Overdeduction
    by Benno Torgler
  • 2013 Financial Cooperation Mechanism Fighting Bank Fraud in EU
    by Marius-Eugen Radu
  • 2013 Analysis of Tax Evasion in Romania in the Period 2009 – 2012
    by Sorin Adrian Ciupitu
  • 2013 Dezentrale Steuerverwaltung und interregionaler Wettbewerb im deutschen Finanzföderalismus
    by Martin Altemeyer-Bartscher & Götz Zeddies
  • 2013 Taxation of Married Couples in Germany and the UK: One-Earner Couples Make the Difference
    by Stefan Bach & Peter Haan & Richard Ochmann
  • 2013 The importance of choosing the data set for tax-benefit analysis
    by Lidia Ceriani & Carlo V. Fiorio & Chiara Gigliarano
  • 2013 Legal and Illegal Tax Evasion
    by Marcel Suvelea
  • 2013 Synthesis of the PhD thesis "Anti-money laundering and counter terrorism financing management"
    by Camelia Popa
  • 2013 Incidencia económica de las políticas fiscal y laboral mexicanas
    by Claudia Sánchez Vela & Jorge N. Valero Gil
  • 2013 The effect of tax enforcement on tax morale
    by Filippin, Antonio & Fiorio, Carlo V. & Viviano, Eliana
  • 2013 Social capital as a substitute for formality: Evidence from Bolivia
    by Annen, Kurt
  • 2013 Powerful authorities and trusting citizens: The Slippery Slope Framework and tax compliance in Italy
    by Kastlunger, Barbara & Lozza, Edoardo & Kirchler, Erich & Schabmann, Alfred
  • 2013 Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia
    by Kogler, Christoph & Batrancea, Larissa & Nichita, Anca & Pantya, Jozsef & Belianin, Alexis & Kirchler, Erich
  • 2013 Cheating in mind games: The subtlety of rules matters
    by Jiang, Ting
  • 2013 Fairness spillovers—The case of taxation
    by Cornelissen, Thomas & Himmler, Oliver & Koenig, Tobias
  • 2013 Relative consumption and tax evasion
    by Goerke, Laszlo
  • 2013 The effectiveness and valuation of political tax minimization
    by Hill, Matthew D. & Kubick, Thomas R. & Brandon Lockhart, G. & Wan, Huishan
  • 2013 Tax avoidance and geographic earnings disclosure
    by Hope, Ole-Kristian & Ma, Mark (Shuai) & Thomas, Wayne B.
  • 2013 Public debt, sovereign default risk and shadow economy
    by Elgin, Ceyhun & Uras, Burak R.
  • 2013 Tax morale and tax evasion reports
    by Russo, Francesco Flaviano
  • 2013 Informality, financial development and macroeconomic volatility
    by Mitra, Shalini
  • 2013 Audits and tax offenders: Recent evidence from Greece
    by Tagkalakis, Athanasios O.
  • 2013 Tax avoidance, human capital accumulation and economic growth
    by Freire-Serén, María Jesús & Panadés i Martí, Judith
  • 2013 Optimal dynamic tax evasion
    by Levaggi, Rosella & Menoncin, Francesco
  • 2013 Tax avoidance through re-imports: The case of redundant trade
    by Liu, Xuepeng
  • 2013 Financial development and the underground economy
    by Capasso, Salvatore & Jappelli, Tullio
  • 2013 Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management: Evidence from Greece
    by Karampinis, Nikolaos I. & Hevas, Dimosthenis L.
  • 2013 Who Benefits from Tax Evasion?
    by James Alm & Keith Finlay
  • 2013 Familiensplitting der CDU/CSU: Hohe Kosten bei geringer Entlastung für einkommensschwache Familien
    by Richard Ochmann & Katharina Wrohlich
  • 2013 Reformvorschläge zur Einkommensteuer: mehr echte und weniger kalte Progression
    by Stefan Bach & Peter Haan & Richard Ochmann
  • 2013 Unternehmensbesteuerung: hohe Gewinne - mäßige Steuereinnahmen
    by Stefan Bach
  • 2013 Der Kampf gegen Steuerwettbewerb und Steuerflucht: Entwicklungslinien der internationalen Steuerpolitik
    by Thomas Rixen
  • 2013 Corporate Taxation: High Profits, Moderate Tax Revenue
    by Stefan Bach
  • 2013 The Perception Of Corruption Among Young People Between Reality And Pragmatism
    by Oana-Ramona G. LOBONŢ & Nicoleta Claudia MOLDOVAN & Anca Sofia POPESCU
  • 2013 Steueroasen und »legale Steuervermeidung«: Wie kann größere Steuergerechtigkeit erreicht werden?
    by Johanna Hey & Ulrich Schreiber & Fabian Pönnighaus & Felix Bierbrauer
  • 2013 Fiscal Behaviour Of The Economic Agent. Factors Of Influence
    by Nicoleta, MIHAILA
  • 2013 Impact of illegal practices of employers on contributions of employee and employer
    by Michael Burian & Jana Vrtalová
  • 2013 An Agent-Based Analysis of Tax Compliance for Turkey
    by M. Oguz Arslan & Ozgur Ican
  • 2013 Decentralized Deterrence, with an Application to Labor Tax Auditing
    by Edoardo Di Porto & Nicola Persico & Nicolas Sahuguet
  • 2013 Weak States and Steady States: The Dynamics of Fiscal Capacity
    by Timothy Besley & Ethan Ilzetzki & Torsten Persson
  • 2013 Teaching the Tax Code: Earnings Responses to an Experiment with EITC Recipients
    by Raj Chetty & Emmanuel Saez
  • 2013 Assessing the Incidence and Efficiency of a Prominent Place Based Policy
    by Matias Busso & Jesse Gregory & Patrick Kline
  • 2013 6Month: June The Emergence Of The European Counterfeit Markets
    by Loredana Maftei
  • 2013 6Month: June The Problem Of Tax Havens And The Romanian Tax Authorities’ Reaction
    by Mihai Bogdan Afrasinei
  • 2013 3Month: March An Overview Of The European Tax Havens
    by Loredana Maftei
  • 2012 Behavioral responses to taxpayer audits: Evidence from random taxpayer inquiries
    by Ratto, Marisa & Gemmell, Norman
  • 2012 Tasa impositiva única y cumplimiento fiscal
    by Panadés, Judith
  • 2012 The rule of law and sustainability of the constitution: The case of tax evasion
    by Naqvi, Nadeem & Neumärker, Bernhard & Pech, Gerald
  • 2012 Citizenship and Power in an Agent-based Model of Tax Compliance with Public Expenditure
    by Paolo Pellizzari & Dino Rizzi
  • 2012 Tax Evasion Indices and Profiles
    by Dino Rizzi
  • 2012 Does tax evasion affect firms’ internal control? Some evidence from an experimental approach
    by Lory Barile
  • 2012 The effects of tax evasion and the inefficiency of the legal system on firms’ financial constraints: are they complements or substitutes?
    by Germana Giombini & Désirée Teobaldelli
  • 2012 The not so dark side of trust: Does trust increase the size of the shadow economy?
    by Johanna D'Hernoncourt & Pierre-Guillaume Méon
  • 2012 Reciprocal Relationships in Tax Compliance Decisions
    by Cécile Bazart & Aurélie Bonein
  • 2012 Who Benefits from Tax Evasion?
    by James Alm & Keith Finlay
  • 2012 Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies
    by James Alm
  • 2012 Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation
    by Erich Kirchler & Stephan Muehlbacher & Katharina Gangl & Eva Hofmann & Christoph Kogler & Maria Pollai & James Alm
  • 2012 Tax Morale and Tax Compliance from the Firm's Perspective
    by James Alm & Chandler McClellan
  • 2012 Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior
    by James Alm & Erich Kirchler & Stephan Muehlbacher & Katharina Gangl & Eva Hofmann & Christoph Kogler & Maria Pollai
  • 2012 Do Ethics Matter? Tax Compliance and Morality
    by James Alm & Benno Torgler
  • 2012 Taxing the unobservable: The impact of the shadow economy on inflation and taxation
    by Ummad Mazhar & Pierre-Guillaume Méon
  • 2012 Tax Evasion: Does the Tax Burden Matter?
    by Michele Bernasconi, Luca Corazzini, Raffaello Seri
  • 2012 Fiscal policy and corruption
    by Bernard Gauthier & Jonathan Goyette
  • 2012 Taxes and bribery: The role of monitoring, bargaining power and red tape
    by Bernard Gauthier & Jonathan Goyette
  • 2012 Optimal tax threshold: the consequences on efficiency of official vs. effective enforcement
    by Jonathan Goyette
  • 2012 Determinants of household demand for services - Formal Versus Informal Sector
    by Izabela Styczynska
  • 2012 The Costs of VAT: A Review of the Literature
    by Luca Barbone & Richard Bird & Jaime Vázquez Caro
  • 2012 Investor Responses to Dividends Received Deductions: Rewarding Multinational Tax Avoidance?
    by Bradley, Sebastien
  • 2012 Tax Evasion and Optimal Environmental Taxes
    by Liu, Antung Anthony
  • 2012 Tax Compliance and Psychic Costs: Behavioral Experimental Evidence Using a Physiological Marker
    by Uwe Dulleck & Jonas Fooken & Cameron Newton & Andrea Ristl & Markus Schaffner & Benno Torgler
  • 2012 Tax Evasion, Inequality and Progressive Taxes: A Political Economy Perspective Joseph
    by Radhika Lahiri & Mark Phoon
  • 2012 A Field Experiment on Moral Suasion and Tax Compliance Focusing on Under-Declaration and Over-Deduction
    by Benno Torgler
  • 2012 Compliance Audit of Anti-Corruption Regulations: A Case Study from Carpatistan Customs
    by Michael, Bryane & Gubin, Alexey
  • 2012 The efficiency cost of tax enforcement: evidence from a panel of spanish firms
    by Almunia, Miguel & Lopez-Rodriguez, David
  • 2012 (Tax evasion) power to the people: does "early democratization" increase the size of the informal sector?
    by Adam, Antonis & Kammas, Pantelis
  • 2012 Estado y política pública en Colombia
    by Estrada, Fernando
  • 2012 The effect of trade liberalization on payroll tax evasion and labor informality
    by Paz, Lourenco
  • 2012 The impacts of trade liberalization on informal labor markets: an evaluation of the Brazilian case
    by Paz, Lourenco
  • 2012 Corruption and tax evasion an optimal policy
    by Jellal, Mohamed & Bouzahzah, Mohamed
  • 2012 The government-taxpayer game
    by Carfì, David & Fici, Caterina
  • 2012 Unemployment, tax evasion and the "slippery slope" framework
    by Lisi, Gaetano
  • 2012 The effects of the underground economy on economic competitiviness
    by Donici, Gabriel-Andrei/GA
  • 2012 Improving the Tax System in Indonesia
    by Jens Arnold
  • 2012 Using Differences in Knowledge Across Neighborhoods to Uncover the Impacts of the EITC on Earnings
    by Raj Chetty & John N. Friedman & Emmanuel Saez
  • 2012 Fairness Spillovers – The Case of Taxation
    by Thomas Cornelißen & Oliver Himmler & Tobias Koenig
  • 2012 Tax Morale and Tax Evasion: Social Preferences and Bounded Rationality
    by Zsombor Z. Méder & András Simonovits & János Vincze
  • 2012 Testimony presented before the House Committee on Ways and Means and the Senate Committee on Finance entitled “Tax Reform and the Tax Treatment of Capital Gains"
    by Leonard E. Burman
  • 2012 From tax evasion to tax planning
    by Arnaud Bourgain & Patrice Pieretti & Skerdilajda Zanaj
  • 2012 Underreporting and Minimum Wage
    by Aljoša Feldina & Sašo Polanec
  • 2012 The Mind Game: Invisible Cheating and Inferable Intentions
    by Ting Jiang
  • 2012 Family Ties and Civic Virtues: Evidence on Wilson's "Moral Sense"
    by Martin Ljunge
  • 2012 Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply
    by Doerrenberg, Philipp & Duncan, Denvil
  • 2012 Tax Reform in Georgia and the Size of the Shadow Economy
    by Torosyan, Karine & Filer, Randall K.
  • 2012 Measuring the Shadow Economy: Endogenous Switching Regression with Unobserved Separation
    by Lichard, Tomáš & Hanousek, Jan & Filer, Randall K.
  • 2012 Shadow Economies in Highly Developed OECD Countries: What Are the Driving Forces?
    by Schneider, Friedrich & Buehn, Andreas
  • 2012 On the Reversibility of Structural Reforms
    by Campos, Nauro F & Horváth, Roman
  • 2012 On the Reversibility of Structural Reforms
    by Campos, Nauro F & Horváth, Roman
  • 2012 The Shadow Economy and Work in the Shadow: What Do We (Not) Know?
    by Schneider, Friedrich
  • 2012 The Shadow Economy and Work in the Shadow: What Do We (Not) Know?
    by Schneider, Friedrich
  • 2012 Does Formal Work Pay? The Role of Labor Taxation and Social Benefit Design in the New EU Member States
    by Koettl, Johannes & Weber, Michael
  • 2012 Does Formal Work Pay? The Role of Labor Taxation and Social Benefit Design in the New EU Member States
    by Koettl, Johannes & Weber, Michael
  • 2012 Can we rely upon fiscal policy estimates in countries with unreported production of 15 per cent (or more) of GDP?
    by Raffaella Basile & Bruno Chiarini & Elisabetta Marzano
  • 2012 More than Revenue: Main Challenges for Taxation in Latin America and the Caribbean
    by Teresa Ter-Minassian
  • 2012 Reducing Reliance on Natural Resource Revenue and Increasing Subnational Tax Autonomy in Bolivia
    by Giorgio Brosio
  • 2012 Tax Reform in Georgia and the Size of the Shadow Economy
    by Karine Torosyan & Randall K. Filer
  • 2012 Measuring the Shadow Economy: Endogenous Switching Regression with Unobserved Separation
    by Tomas Lichard & Jan Hanousek & Randall K. Filer
  • 2012 In the Shadow of the Labour Market
    by Ogndal, Tone
  • 2012 The Rise Of The Swiss Tax Haven In The Interwar Period: An International Comparison
    by Christoph Farquet
  • 2012 Does higher tax morale imply higher optimal labor income tax rate?
    by Andras Simonovits
  • 2012 Tax Morale and Tax Evasion: Social Preferences and Bounded Rationality
    by Zsombor Z. Meder & Andras Simonovits & Janos Vincze
  • 2012 Detecting Wage Under-Reporting Using a Double Hurdle Model
    by Peter Elek & Janos Kollo & Balazs Reizer & Peter A. Szabo
  • 2012 The Carousel Value-added Tax Fraud in the European Emission Trading System
    by Maria Berrittella & Filippo Alessandro Cimino
  • 2012 Property taxation and enhanced tax administration in challenging times
    by Christian Gayer & Gilles Mourre
  • 2012 Matching models and housing markets: the role of the zero-profit condition
    by Gaetano Lisi
  • 2012 Macroeconomic implications of the dynamics between power and trust: a theoretical formalisation of the ‘slippery slope’ framework
    by Gaetano Lisi
  • 2012 The Impact of Introducing an Interest Barrier: Evidence from the German Corporation Tax Reform 2008
    by Hermann Buslei & Martin Simmler
  • 2012 Combating Money Laundering and the Financing of Terrorism: A Survey
    by Stefan Haigner & Friedrich Schneider & Florian Wakolbinger
  • 2012 Macroeconomic implications of the dynamics between power and trust: a theoretical formalisation of the ‘slippery slope’ framework
    by Gaetano Lisi
  • 2012 Tax Evasion and Public Expenditures on Tax Collection Services in an Endogenous Growth Model
    by Sifis Kafkalas & Pantelis Kalaitzidakis & Vangelis Tzouvelekas
  • 2012 Tax Compliance and Psychic Costs: Behavioral Experimental Evidence Using a Physiological Marker
    by Uwe Dulleck & Jonas Fooken & Cameron Newton & Andrea Ristl & Markus Schaffner & Benno Torgler
  • 2012 A Field Experiment on Moral Suasion and Tax Compliance Focusing on Under-Declaration and Over-Deduction
    by Benno Torgler
  • 2012 Transparency, Tax Pressure and Access to Finance
    by Ellul, Andrew & Jappelli, Tullio & Pagano, Marco & Panunzi, Fausto
  • 2012 Decentralized Deterrence, with an Application to Labor Tax Auditing
    by Di Porto, Edoardo & Persico, Nicola & Sahuguet, Nicolas
  • 2012 Size and Development of Tax Evasion in 38 OECD Countries: What do we (not) know?
    by Andreas Bühn & Friedrich Schneider
  • 2012 Beyond the Veil of Ignorance: The Influence of Direct Democracy on the Shadow Economy
    by Friedrich Schneider & Désirée Teobaldelli
  • 2012 Human Capital Formation and Tax Evasion
    by Laszlo Goerke
  • 2012 Taxes, Status Goods, and Piracy
    by Alessandro Balestrino
  • 2012 Customs Compliance and the Power of Imagination
    by Kai A. Konrad & Tim Lohse & Salmai Qari
  • 2012 Compliance costs caused by agency action? Empirical evidence and implications for tax compliance
    by Sebastian Eichfelder & Chantal Kegels
  • 2012 The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records
    by Michael Devereux & Li Liu & Simon Loretz
  • 2012 With which countries do tax havens share information?
    by Katarzyna Anna Bilicka & Clemens Fuest
  • 2012 Measuring the underground economy with the currency demand approach: a reinterpretation of the methodology, with an application to Italy
    by Guerino Ardizzi & Carmelo Petraglia & Massimiliano Piacenza & Gilberto Turati
  • 2012 Solving the Yitzhaki Paradox
    by Gwenola Trotin
  • 2012 Quantitative Evaluation Of Taxpayers’ Behaviour Of Fiscal Non-Compliance Manifested By Tax Evasion
    by Leonida, Ionel & Padurean, Elena
  • 2012 Maritime Tourism Tax Revenues in Greece: A New Framework for Collection
    by Mihail N. Diakomihalis
  • 2012 Tax evasion in Romania and some methods to prevent and combat it
    by Mihaela-Iuliana PATRASC & Corina SERBAN
  • 2012 The Vat Scheme Upon Collection – Advantages And Disadvantages For Romanian Companies
    by MARUŞA BECA
  • 2012 The Government-Taxpayer Game
    by David CARFI & Caterina FICI
  • 2012 Tax Policy under the Curse of Low Revenues: The Case of Romania (Part II)
    by Daianu, Daniel & Kallai, Ella & Lungu, Laurian
  • 2012 Tax Policy under the Curse of Low Revenues: The Case of Romania (Part I)
    by Daianu, Daniel & Kallai, Ella & Lungu, Laurian
  • 2012 Progressive or "Flat" Tax - Economic and Political Dilemma
    by Beáta Blechová
  • 2012 Discussion of Methods for Estimating the Shadow Economy
    by Hana Zídková
  • 2012 Which Is More Efficient in Fighting Tax Evasion: The Carrot or the Stick? A Cross-Country Comparison around the World
    by Bãtrâncea Larissa-Magareta & Bãtrâncea Ioan & Nichita Ramona-Anca
  • 2012 The VAT Hike in 2010 and Its Effects on the Romanian Firms and their Reaction
    by Beca Maruºa
  • 2012 Fiscal Fraud and the Underground Economy in Romania
    by Popescu Luigi & Rãdulescu Magdalena
  • 2012 European Union Concerns Regarding the Modernizing of the European Customs Legislation
    by Muntean Mircea
  • 2012 The Effects of the Reverse Charge for the Supply of Cereals and Industrial Plants on the Romanian Companies
    by Beca Maruºa & ªerban Elena Claudia
  • 2012 The Implications Of Tax Morale On Tax Compliance Behavior
    by Nichita Ramona-Anca & Batrancea Larissa-Margareta
  • 2012 A Neuroeconomic Approach Of Tax Behavior
    by Batrancea Larissa-Margareta & Nichita Ramona-Anca
  • 2012 Application Of Monetary Models For Estimating Underground Economy In Romania
    by CORINA MARIA ENE & CARMEN MARILENA UZLAU
  • 2012 Cultural Perspectives of Corrupt Behaviour - Application of Trompenaars Model for Corruption
    by Gábor Réthi
  • 2012 Tax Compliance Costs: A Business-Administration Perspective
    by Sebastian Eichfelder & Michael Schorn
  • 2012 Opportunities to Divert, Firm Value, and Taxation: Theory and Evidence from European Firms
    by Robert Krämer & Vilen Lipatov
  • 2012 Adómorál és adócsalás - társadalmi preferenciák és korlátozott racionalitás
    by Simonovits, András & Vincze, János & Méder, Zsombor Zoltán
  • 2012 The Evasion-Motivation, Reaction and Economic Reasons
    by Gabriel Goicea & Roxana Ionescu
  • 2012 La manovra di riduzione dei prezzi dei carburanti in Friuli Venezia Giulia: un quadro di sintesi dal 1997 al 2012
    by n.d.
  • 2012 Justifiability of Littering: An Empirical Investigation
    by Benno Torgler & Maria A. Garcia-Valinas & Alison Macintyre
  • 2012 Volunteering, pro-environmental attitudes and norms
    by García-Valiñas, María A. & Macintyre, Alison & Torgler, Benno
  • 2012 Uncertainty resolution in tax experiments: Why waiting for an audit increases compliance
    by Muehlbacher, Stephan & Mittone, Luigi & Kastlunger, Barbara & Kirchler, Erich
  • 2012 Does a stricter enforcement policy protect the environment? A political economy perspective
    by Cheng, Chu-Chuan & Lai, Yu-Bong
  • 2012 The tax evasion social multiplier: Evidence from Italy
    by Galbiati, Roberto & Zanella, Giulio
  • 2012 Majority voting and the welfare implications of tax avoidance
    by Traxler, Christian
  • 2012 The impact of thin-capitalization rules on the capital structure of multinational firms
    by Buettner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg
  • 2012 Reform redux: Measurement, determinants and growth implications
    by Campos, Nauro F. & Horváth, Roman
  • 2012 Drawing the line somewhere: An experimental study of moral compromise
    by Lewis, Alan & Bardis, Alexander & Flint, Chloe & Mason, Claire & Smith, Natalya & Tickle, Charlotte & Zinser, Jennifer
  • 2012 Social programs as positive inducements for tax participation
    by Alm, James & Cherry, Todd L. & Jones, Michael & McKee, Michael
  • 2012 Tax evasion, the underground economy and financial development
    by Blackburn, Keith & Bose, Niloy & Capasso, Salvatore
  • 2012 The not so dark side of trust: Does trust increase the size of the shadow economy?
    by D’Hernoncourt, Johanna & Méon, Pierre-Guillaume
  • 2012 Corporate tax evasion: The case for specialists
    by Lipatov, Vilen
  • 2012 Illicit money flows as motives for FDI
    by Perez, M. Fabricio & Brada, Josef C. & Drabek, Zdenek
  • 2012 Corporate taxation and the choice of patent location within multinational firms
    by Karkinsky, Tom & Riedel, Nadine
  • 2012 Fighting multiple tax havens
    by Elsayyad, May & Konrad, Kai A.
  • 2012 Evasion behaviors of exporters and importers: Evidence from the U.S.–China trade data discrepancy
    by Ferrantino, Michael J. & Liu, Xuepeng & Wang, Zhi
  • 2012 On the asymmetric relationship between the size of the underground economy and the change in effective tax rate in Taiwan
    by Wang, David Han-Min & Yu, Tiffany Hui-Kuang & Hu, Heng-Chang
  • 2012 Tax audits, fines and optimal tax evasion in a dynamic context
    by Levaggi, Rosella & Menoncin, Francesco
  • 2012 On the reversibility of structural reforms
    by Campos, Nauro F. & Horváth, Roman
  • 2012 Local interaction in tax evasion
    by Garay, Barnabás M. & Simonovits, András & Tóth, János
  • 2012 Job creation and job destruction in the presence of informal markets
    by Bosch, Mariano & Esteban-Pretel, Julen
  • 2012 The marginal cost of public funds and tax reform in Africa
    by Auriol, Emmanuelle & Warlters, Michael
  • 2012 International Corporate Tax Avoidance Practices: Evidence from Australian Firms
    by Taylor, Grantley & Richardson, Grant
  • 2012 Earnings Persistence and Stock Market Reactions to the Different Information in Book-Tax Differences: Evidence from China
    by Tang, Tanya Y.H. & Firth, Michael
  • 2012 Why does a Large Shadow Economy not show up in Administrative Inspections?
    by Kari Takala & Matti Viren
  • 2012 Macroeconomic Implications of the Underground Sector: Challenging the Double Business Cycle Approach
    by Catalina Granda-Carvajal
  • 2012 In the Shadow of Public Debt: Are there Relations between Public Debt and the Shadow Economy?
    by Aloys Prinz & Hanno Beck
  • 2012 A Game Theoretic Approach to Cross-Border VAT Evasion within EU Member States and its Relationship with the Black Economy
    by Silvia Fedeli & F. Forte
  • 2012 Competition and Tax Evasion: A Cross Country Study
    by Yiqun Wang
  • 2012 Tax Morale and Tax Evasion: Social Preferences and Bounded Rationality
    by Zsombor Z. Méder & András Simonovits & János Vinczeb
  • 2012 Endogenous Norm Formation Over the Life Cycle – The Case of Tax Morale
    by Katarina Nordblom & Jovan Žamac
  • 2012 Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation
    by James Alm & Erich Kirchler & Stephan Muehlbacher
  • 2012 Effektive Einkommensteuerbelastung: Splittingverfahren in Deutschland begünstigt Ehepaare im Vergleich zu Großbritannien
    by Stefan Bach & Peter Haan & Richard Ochmann
  • 2012 European Administrative Cooperation in the Field of Taxation
    by Florin TUDOR
  • 2012 How do inequality affect tax morale in Latin America and Caribbean?
    by Mariana Gerstenbluth & Natalia Melgar & Juan Pablo Pagano & Maximo Rossi
  • 2012 Tariff evasion and rules of origin violations under the Canada-U.S. Free Trade Agreement
    by Andrey Stoyanov
  • 2012 Nachtrag: Kann das Steuerabkommen zwischen Deutschland und der Schweiz zu größerer Steuergerechtigkeit führen?
    by Gebhard Kirchgässner
  • 2012 Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour
    by James Alm & Erich Kirchler & Stephan Muehlbacher & Katharina Gangl & Eva Hofmann & Christoph Kogler & Maria Pollai
  • 2012 The Crisis and Tax Evasion in Greece: What are the Distributional Implications?
    by Manos Matsaganis & Chrysa Leventi & Maria Flevotomou
  • 2012 Tackling Undeclared Work in the European Union
    by Colin C. Williams & Sara Nadin
  • 2012 European Union Action against Tax Avoidance and Evasion
    by Servaas van Thiel
  • 2012 The Shadow Economy and Tax Evasion: What Do We (Not) Know?
    by Friedrich Schneider
  • 2012 A Taxing Dilemma: Assessing the Impact of Tax and Price Changes on the Tobacco Market
    by Ian Irvine & William Sims
  • 2012 A Taxing Dilemma: Assessing the Impact of Tax and Price Changes on the Tobacco Market
    by Ian Irvine & William Sims
  • 2012 Border Tax Adjustment without Borders: The EU Carousel of VAT Fraud
    by Silvia Fedeli & Francesco Forte
  • 2012 Mediation in tax disputes and banking operations
    by Pierpaolo Zaccarini
  • 2012 O Parcelamento Tributário e Seus Efeitos sobre o Comportamento dos Contribuintes
    by Nelson Leitão Paes
  • 2012 Taxation Is For Poor People Or For Rich?
    by Narcis Eduard Mitu
  • 2012 Mechanisms Of International Cooperation Incombating Organized Crime And Reducingits Economic Implications
    by Darius Ilincuta
  • 2012 The Role Played By Economic And Noneconomic Variables In The Analysis Of Tax Compliance
    by Gabriela STEFURA
  • 2012 The Heterogeneous Geographic and Socioeconomic Incidence of Cigarette Taxes: Evidence from Nielsen Homescan Data
    by Matthew Harding & Ephraim Leibtag & Michael F. Lovenheim
  • 2011 The Effect of Social Security Contributions on Coverage and Wages: A Gender Perspective Using a Natural Experiment from Colombia
    by Andres J. Vargas
  • 2011 Los incentivos extrínsecos y el cumplimiento fiscal
    by Sour, Laura & Gutiérrez Andrade, Miguel Ángel
  • 2011 Religion and the shadow economy
    by Heinemann, Friedrich & Schneider, Friedrich G.
  • 2011 Taxation, R&D tax incentives and patent application in Europe
    by Ernst, Christof & Spengel, Christoph
  • 2011 Customs compliance and the power of imagination
    by Konrad, Kai A. & Lohse, Tim & Qari, Salmai
  • 2011 The optimal structure of commodity taxation in a monopoly with tax avoidance or evasion
    by Goerke, Laszlo
  • 2011 Wohn-Riester: Konstruktion, Effizienz und Reformbedarf
    by Dommermuth, Thomas
  • 2011 The hidden burden of the income tax: Compliance costs of German individuals
    by Blaufus, Kay & Eichfelder, Sebastian & Hundsdoerfer, Jochen
  • 2011 Effective taxation of top incomes in Germany
    by Bach, Stefan & Corneo, Giacomo & Steiner, Viktor
  • 2011 Tax return as a political statement
    by Libman, Alexander & Schultz, André & Graeber, Thomas
  • 2011 Cash, hoarding and the underground economy
    by Pickhardt, Michael & Sardà, Jordi
  • 2011 Size and causes of the underground economy in Spain: A correction of the record and new evidence from the MCDR approach
    by Pickhardt, Michael & Sardà, Jordi
  • 2011 Income tax evasion dynamics: Evidence from an agent-based econophysics model
    by Pickhardt, Michael & Seibold, Goetz
  • 2011 The EITC, Tax Refunds, and Unemployment Spells
    by Sara LaLumia
  • 2011 The Value of Honesty: Empirical Estimates from the Case of the Missing Children
    by Sara LaLumia & James Sallee
  • 2011 A Multi-Agent Model of Tax Evasion with Public Expenditure
    by Paolo Pellizzari & Dino Rizzi
  • 2011 Macroeconomic Implications of the Underground Sector: Challenging the Double Business Cycle Approach
    by Catalina Granda-Carvajal
  • 2011 Measuring the Shadow Economy with the Currency Demand Approach - A Reinterpretation of the methodology, with an application to Italy
    by Guerino Ardizzi & Carmelo Petraglia & Massimiliano Piacenza & Gilberto Turati
  • 2011 Mobility, Competition, and the Distributional Effects of Tax Evasion
    by James Alm & Edward B. Sennoga
  • 2011 Do eBay Sellers Comply with State Sales Taxes?
    by James Alm & Mikhail I. Melnik
  • 2011 Taxpayer Information Assistance Services and Tax Compliance Behavior
    by James Alm & Todd Cherry & Michael Jones & Michael McKee
  • 2011 Quality of taxation and the crisis: Tax shifts from a growth perspective
    by Doris Prammer
  • 2011 Campaign Advertising, Redistribution and the Gap between Incomes of Rich and Poor
    by Dan Usher
  • 2011 Why the Legal System is Not Necessarily Less Efficient than the Income Tax In Redistributing Income
    by Dan Usher
  • 2011 Discretionary policy, strategic complementarity and tax evasion. A strategic analysis of the Italian audit mechanism
    by Bruno Chiarini & Simona Monteleone
  • 2011 The effect of tax-tariff reform: evidence from Ukraine
    by Sokolovska, Olena & Sokolovskyi, Dmytro
  • 2011 Imperfect Detection of Tax Evasion in a Corrupt Tax Administration
    by Escobari, Diego
  • 2011 Some effects of tax information services reliability and availability on tax reporting behavior
    by Vossler, Christian A. & McKee, Michael & Jones, Michael
  • 2011 Behavioral dynamics of tax compliance under an information services initiative
    by McKee, Michael & Siladke, Caleb & Vossler, Christian A.
  • 2011 Causes and consequences of underground economy
    by Mara, Eugenia-Ramona
  • 2011 Redistribution through tax evasion
    by Adam, Antonis & Kammas, Pantelis
  • 2011 America’s unreported economy: measuring the size, growth and determinants of income tax evasion in the U.S
    by Feige, Edgar L. & Cebula, Richard
  • 2011 New estimates of U.S. currency abroad, the domestic money supply and the unreported Economy
    by Feige, Edgar L.
  • 2011 America’s Underground Economy: Measuring the Size, Growth and Determinants of Income Tax Evasion in the U.S
    by Feige, Edgar L. & Cebula, Richard
  • 2011 Tax evasion, information reporting, and the regressive bias hypothesis
    by Pinje, Jori Veng & Boserup, Simon Halphen
  • 2011 A Panel Data Econometric Study of Corporate Tax Revenue in European Union: Structural, Cyclical Business and Institutional Determinants
    by Marta Rodrigues Monteiro & Elísio Fernando Moreira Brandão & Francisco Vitorino da Silva Martins
  • 2011 Towards a Better Understanding of the Informal Economy
    by Dan Andrews & Aida Caldera Sánchez & Åsa Johansson
  • 2011 Tax Rates and Revenue Changes: Behavioural and Structural Factors
    by John Creedy & Norman Gemmell
  • 2011 The Value of Honesty: Empirical Estimates from the Case of the Missing Children
    by Sara LaLumia & James M. Sallee
  • 2011 On the value of randomization
    by Stéphane Gauthier & Guy Laroque
  • 2011 Second-best Random Redistribution
    by Stéphane Gauthier & Guy Laroque
  • 2011 Fighting Multiple Tax Havens
    by May Elsayyad & Kai A. Konrad
  • 2011 Customs Compliance and the Power of Imagination
    by Kai A. Konrad & Tim Lohse & Salmai Qari
  • 2011 Can Strategic Uncertainty Help Deter Tax Evasion? – An Experiment on Auditing Rules
    by Fangfang Tan & Andrew Yim
  • 2011 Explicating Corruption and Tax Evasion:Reflections on Greek Tragedy
    by Anastasia Litina & Theodore Palivos
  • 2011 Detecting Wage Under-reporting Using a Double Hurdle Model
    by Elek, Peter & Kollo, Janos & Reizer, Balázs & Szabó, Péter A.
  • 2011 Detecting Wage Under-reporting Using a Double Hurdle Model
    by Elek, Peter & Kollo, Janos & Reizer, Balázs & Szabó, Péter A.
  • 2011 Underreporting of Earnings and the Minimum Wage Spike
    by Tonin, Mirco
  • 2011 Underreporting of Earnings and the Minimum Wage Spike
    by Tonin, Mirco
  • 2011 The Shadow Economy and Shadow Economy Labor Force: What Do We (Not) Know?
    by Schneider, Friedrich
  • 2011 The Shadow Economy and Shadow Economy Labor Force: What Do We (Not) Know?
    by Schneider, Friedrich
  • 2011 Minimum Wage and Tax Evasion: Theory and Evidence
    by Tonin, Mirco
  • 2011 Minimum Wage and Tax Evasion: Theory and Evidence
    by Tonin, Mirco
  • 2011 Tax Evasion, Welfare Fraud, and "The Broken Windows" Effect: An Experiment in Belgium, France and the Netherlands
    by Lefèbvre, Mathieu & Pestieau, Pierre & Riedl, Arno & Villeval, Marie Claire
  • 2011 Tax Evasion, Welfare Fraud, and "The Broken Windows" Effect: An Experiment in Belgium, France and the Netherlands
    by Lefèbvre, Mathieu & Pestieau, Pierre & Riedl, Arno & Villeval, Marie Claire
  • 2011 Too Low to Be True: The Use of Minimum Thresholds to Fight Tax Evasion
    by Tonin, Mirco
  • 2011 Too Low to Be True: The Use of Minimum Thresholds to Fight Tax Evasion
    by Tonin, Mirco
  • 2011 How different are the Spanish self-employed workers by underreporting their incomes?
    by Diego Martínez López
  • 2011 Optimal tax enforcement under prospect theory
    by Gwenola Trotin & Amedeo Piolatto
  • 2011 Optimal tax enforcement under prospect theory
    by Amedeo Piolatto & Gwenola Trotin
  • 2011 Loss evasion and tax aversion
    by Engström, Per & Nordblom, Katarina & Ohlsson, Henry & Persson, Annika
  • 2011 Endogenous Norm Formation Over the Life Cycle – The Case of Tax Evasion
    by Nordblom, Katarina & Zamac, Jovan
  • 2011 Loss evasion and tax aversion
    by Engström, Per & Nordblom, Katarina & Ohlsson, Henry & Persson, Annika
  • 2011 Endogenous Norm Formation Over the Life Cycle – The Case of Tax Evasion
    by Nordblom, Katarina & Zamac, Jovan
  • 2011 Public provision of private goods, self-selection and income tax avoidance
    by Blomquist, Sören & Christiansen, Vidar & Micheletto, Luca
  • 2011 Loss evasion and tax aversion
    by Engström, Per & Nordblom, Katarina & Ohlsson, Henry & Persson, Annika
  • 2011 Endogenous Norm Formation over the Life Cycle. The case of tax evasion
    by Nordblom, Katarina & Zamac, Jovan
  • 2011 Electoral Misgovernance Cycles: Evidence from wildfires and tax evasion in Greece and elsewhere
    by Spyros Skouras & Nicos Christodoulakis
  • 2011 Higher tax morale implies a higher optimal income tax rate
    by Andras Simonovits
  • 2011 Local Interaction in Tax Evasion
    by Barnabas M. Garay & Andras Simonovits & Janos Toth
  • 2011 Do Cheaters Bunch Together? Profit Taxes, Withholding Rates and Tax Evasion
    by Paul E. Carrillo & M. Shahe Emran & Anita Rivadeneira
  • 2011 Taxes, Prisons, and CFOs: The Effects of Increased Punishment on Corporate Tax Compliance in Ecuador
    by Paul E. Carrillo & M. Shahe Emran & Gabriela Aparicio
  • 2011 Tax Evasion, Welfare Fraud, and the « Broken Windows » Effect : An Experiment in Belgium, France and the Netherlands
    by Mathieu Lefebvre & Pierre Pestieau & Arno Riedl & Marie-Claire Villeval
  • 2011 Corruption and Environmental Policy: An Alternative Perspective
    by Athanasios Lapatinas & Anastasia Litina & Eftichios S. Sartzetakis
  • 2011 Tax Morale, Slippery-Slope Framework and Tax Compliance: A Cross-section Analysis
    by Gabriele Ruiu & Gaetano Lisi
  • 2011 Job search theory and the slippery slope framework: an attempt to integration
    by Gaetano Lisi
  • 2011 Tax Morale, Entrepreneurship, and the Irregular Economy
    by Gaetano Lisi & Maurizio Pugno
  • 2011 Inequality, Tax Avoidance, and Financial Instability
    by Landier, Augustin & Plantin, Guillaume
  • 2011 La economía del mototaxismo: El caso de Sincelejo
    by Andrés Sánchez Jabba
  • 2011 Tax Evasion and Presumptive Taxation Methods. A Case Study in Italy: Sector Studies
    by G. Pulina
  • 2011 Undeclared Work And Wage Inequality
    by Leandro Elia & Edoardo Di Porto
  • 2011 Lifting the veil of ignorance: An experiment on the contagiousness of norm violations
    by Andreas Diekmann & Wojtek Przepiorka & Heiko Rauhut
  • 2011 Do Mobile Pensioners Threaten the Deferred Taxation of Savings?
    by Volker Meier & Andreas Wagener
  • 2011 Can we Rely upon Fiscal Policy Estimates in Countries with Unreported Production of 15 Per Cent (or more) of GDP?
    by Raffaella Basile & Bruno Chiarini & Elisabetta Marzano
  • 2011 Tax Evasion, Welfare Fraud, and "The Broken Windows" Effect: An Experiment in Belgium, France and the Netherlands
    by Mathieu Lefebvre & Pierre Pestieau & Arno Riedl & Marie Claire Villeval
  • 2011 The Effect of Low Corporate Tax Rate on Payroll Tax Evasion
    by Boryana Madzharova
  • 2011 Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States
    by James Alm & Jeremy Clark & Kara Leibel
  • 2011 Evasão fiscal sob estruturas comportamentais
    by Gabriela Pantoja & Rodrigo Peñaloza
  • 2011 Tax Avoidance, Human Capital Accumulation and Economic Growth
    by María Jesús Freire-Serén & Judith Panadés i Martí
  • 2011 Tax Evasion, Technology Shocks, and the Cyclicality of Government Revenues
    by Jordi Caballé & Judith Panadés
  • 2011 On the optimal size of local jurisdictions: new evidence from Italian provinces
    by Guglielmo Barone
  • 2011 Organised VAT fraud: features, magnitude, policy perspectives
    by Fabrizio Borselli
  • 2011 Tax Evasion, Technology Shocks, and the Cyclicality of Government Revenues
    by Jordi Caballé & Judith Panadés
  • 2011 Shadow Economy and Tax Evasion: A Panel VAR approach. The Case of E.U.27
    by Mihai Mutascu & Anne-Marie Fleischer
  • 2011 Tax Havens And The Money Laundering Phenomenon
    by STEFAN MIHU
  • 2011 The Individual Taxpayer Utility Function with Tax Optimization and Fiscal Fraud Environment
    by Pawe³ Pankiewicz
  • 2011 Servizi di pagamento, prelievo di contante e stima del sommerso: i risultati di un'indagine sul caso italiano
    by Guerino Ardizzi & Carmelo Petraglia & Massimiliano Piacenza & Gilberto Turati
  • 2011 Quality of VAT administration in OECD countries and Russia
    by Knobel, Alexander & Sinelnikov-Murylev, Sergey & Sokolov, Iliya
  • 2011 Forms of Tax Evasion in Romania. Analytical Perspective
    by Petre Brezeanu & Sorin Celea & Ana Petrina Stanciu
  • 2011 Tax Evasion and Underground Economy: Challenges of the Contemporary World
    by Dragomir Lucia Mariana & Varga Melinda & Dragomir Constantin
  • 2011 Approaches Regarding The Tax Evasion In Romania
    by DAVID DELIA & POJAR DANIELA
  • 2011 Mechanisms for Corruption Suppression
    by Vasin, A. & Nikolaev, P. & Urazov, A.
  • 2011 Good and Bad Equilibria with the Informal Sector
    by Bouwe R. Dijkstra
  • 2011 Rank-Dependent Utility, Tax Evasion, and Labor Supply
    by Erling Eide & Kristine von Simson & Steinar Strøm
  • 2011 The Capital Account and Pakistani Rupee Convertibility: Macroeconomic Policy Challenges
    by Irfan ul Haque
  • 2011 Fraude fiscal e IVA en España: incidencia en un modelo de equilibrio general
    by Antonio Gómez Gómez-Plana & Pedro Pascual Arzoz
  • 2011 Corporate Income Tax: Analysis of 2001 Reform and Modelling of Tax Potential of the Regions
    by Sergey Sinelnikov-Murylev & Pavel Kadochnikov & Georgy Idrisov
  • 2011 Tax Morale, Entrepreneurship, and the Irregular Economy
    by Gaetano Lisi & Maurizio Pugno
  • 2011 Spatial Distribution of the Informal Economy. A Theoretical and Empirical Investigation
    by Lucian Liviu Albu & Ion Ghizdeanu & Cristian Stanica
  • 2011 Beyond competing theories of the hidden economy: Some lessons from Moscow
    by Colin C. Williams & John Round
  • 2011 Optimal self-employment income tax enforcement
    by Bigio, Saki & Zilberman, Eduardo
  • 2011 Corporate taxes and the location of intangible assets within multinational firms
    by Dischinger, Matthias & Riedel, Nadine
  • 2011 Economic growth, corruption and tax evasion
    by Cerqueti, Roy & Coppier, Raffaella
  • 2011 Spitzensteuersatz: wieder Spielraum nach oben
    by Stefan Bach & Peter Haan
  • 2011 A Review of Factors for Tax Compliance
    by Nicoleta BARBUTA-MISU
  • 2011 Análisis comparativo del sistema de retención en la fuente" para el recaudo del impuesto de renta en Colombia y en España"
    by Constanza Loreth Fajardo-CaLderón & Dora Cecilia Suárez Amaya
  • 2011 Tax evasion in Greece: an overview
    by Melina Varsadani
  • 2011 Size and determinants of shadow economies in the Baltic States
    by Tālis J. Putniņš & Arnis Sauka
  • 2011 Tax Evasion - Between Legal And Illegal Mechanisms Of The Underground Economy
    by Corina Maria ENE & Carmen Marilena UZLAU & Mariana BALAN
  • 2011 Related Party Transactions - Overview
    by Alexandra Corlaciu & Adriana Tiron Tudor
  • 2011 Size And Implication Of Underground Economy In Romania - A Mimic Approach
    by Corina - Maria Ene & Andrei Stefanescu
  • 2011 Measures Promoted in Romania Against Tax Evasion in the Context of Economic and Financial Crisis
    by Iudit FODOR & Sebastian – Florin MICLEA
  • 2011 Factors Generating Tax Evasion in Romania
    by Alia Gabriela DUTA & Iudit FODOR & Octavian PERPELEA
  • 2011 Tax Evasion And The Fight Againstit
    by PERPELEA G. Sebastian Ph. D Student
  • 2011 Highlights Of The Escalating Phenomenon Of Organized Crime In The Current Economic Crisis
    by Gheorghe Pîrvu & Darius Ilincuta
  • 2011 Top Incomes in the Long Run of History
    by Anthony B. Atkinson & Thomas Piketty & Emmanuel Saez
  • 2010 Tax compliance under tax regime changes
    by Heinemann, Friedrich & Kocher, Martin G.
  • 2010 Optimal capital income taxation with tax evasion
    by D'Andria, Diego
  • 2010 Penalties in the theory of equilibrium tax evasion: Solving King John's problem
    by Neumärker, Bernhard & Pech, Gerald
  • 2010 Income tax evasion in a society of heterogeneous agents: Evidence from an agent-based model
    by Hokamp, Sascha & Pickhardt, Michael
  • 2010 ‘Expressive’ Obligations in Public Good Games: Crowding-in and Crowding-out Effects
    by Michele Bernasconi & Luca Corazzini & Anna Marenzi
  • 2010 Tax Morale, Tax Evasion, and the Shadow Economy
    by Gebhard Kirchgässner
  • 2010 Optimal taxes and penalties when the government cannot commit to its audit policy
    by Leandro Arozamena & Martin Besfamille & Pablo Sanguinetti
  • 2010 Inspectors or Google Earth? Optimal fiscal policies under uncertain detection of evaders
    by Martin Besfamille & Pablo Olmos
  • 2010 Shadow Economies All over the World: New Estimates for 162 Countries from 1999 to 2007
    by Friedrich Schneider & Andreas Buehn & Claudio E. Montenegro
  • 2010 Tax Evasion and Community Effects in Italy
    by Francesco Flaviano Russo
  • 2010 An Empirical Analysis of Determinants of Recent Federal Personal Income Tax Evasion in the U.S
    by Cebula, Richard
  • 2010 Personal Income Tax Evasion Determinants Revisited: An Exploratory Study Using Newly Available Data
    by Cebula, Richard & Foley, Maggie
  • 2010 New and Current Evidence on Determinants of Aggregate Federal Personal Income Tax Evasion in the United States
    by Cebula, Richard
  • 2010 Backdating, tax evasion, and the unintended consequences of Canadian tax reform
    by Compton, Ryan & Sandler, Daniel & Tedds, Lindsay M.
  • 2010 Banking Redefined
    by varma, Vijaya krushna varma
  • 2010 Estimating the size and trends of the second economy in Zimbabwe
    by Makochekanwa, Albert
  • 2010 Deterrence Effects of Auditing Rules: An Experimental Study
    by Tan, Fangfang & Yim, Andrew
  • 2010 Optimal taxation and monitoring in an economy with matching frictions and underground activities
    by Lisi, Gaetano
  • 2010 Tax audit productivity in New York State
    by Niu, Yongzhi
  • 2010 Personal Income Tax Gap for Business Income Earners In New York State: From the Real Estate Tax Perspective
    by Niu, Yongzhi & Cohen, Roger
  • 2010 An annotated bibliography of tax compliance and tax compliance costs
    by James, Simon & Edwards, Alison
  • 2010 Taxpayers' Response to Warnings of a Possible Tax Audit: Do They Change Their Compliance Behavior?
    by Niu, Yongzhi
  • 2010 Nonlinear effect of corruption, uncertainty, and growth
    by Ratbek, Ratbek
  • 2010 Tax audit impact on voluntary compliance
    by Niu, Yongzhi
  • 2010 Distributional implications of income tax evasion in Greece, Hungary and Italy
    by Matsaganis, Manos & Benedek, Dóra & Flevotomou, Maria & Lelkes, Orsolya & Mantovani, Daniela & Nienadowska, Sylwia
  • 2010 Towards a Less Distortive and More Efficient Tax System in Portugal
    by Álvaro Pina
  • 2010 Car Notches: Strategic Automaker Responses to Fuel Economy Policy
    by James M. Sallee & Joel Slemrod
  • 2010 Are Household Surveys Like Tax Forms: Evidence from Income Underreporting of the Self Employed
    by Erik Hurst & Geng Li & Benjamin Pugsley
  • 2010 Why Don't Issuers Choose IPO Auctions? The Complexity of Indirect Mechanisms
    by Ravi Jagannathan & Andrei Jirnyi & Ann Sherman
  • 2010 Excise Tax Avoidance: The Case of State Cigarette Taxes
    by Philip DeCicca & Donald S. Kenkel & Feng Liu
  • 2010 Transfer pricing rules, OECD guidelines, and market distortions
    by Kristian Behrens & Susana Peralta & Pierre M. Picard
  • 2010 Tax compliance under tax regime changes
    by Heinemann, Friedrich & Kocher, Martin G.
  • 2010 The Role of Headquarters Firms in Multinational Profit Shifting Strategies
    by Dischinger, Matthias & Riedel, Nadine
  • 2010 Tax Evasion, Information Reporting, and the Regressive Bias Hypothesis
    by Simon Halphen Boserup & Jori Veng Pinje
  • 2010 Tax Morale and Compliance Behavior: First Evidence on a Causal Link
    by Martin Halla
  • 2010 Optimal Taxes on Wealth and Consumption in the Presence of Tax Evasion
    by Johann K. Brunner & Susanne Pech & Paul Eckerstorfer
  • 2010 Tax Morale and Compliance Behavior: First Evidence on a Causal Link
    by Martin Halla
  • 2010 Optimal Taxes on Wealth and Consumption in the Presence of Tax Evasion
    by Johann K. Brunner & Paul Eckerstorfer & Susanne Pech
  • 2010 The Link between the Intrinsic Motivation to Comply and Compliance Behavior – A Critical Appraisal of Existing Evidence
    by Martin Halla
  • 2010 Evaluation of the Underground Economy in Quebec: A Microeconomic Approach
    by Fortin, Bernard & Lacroix, Guy & Pinard, Dominique
  • 2010 Evaluation of the Underground Economy in Quebec: A Microeconomic Approach
    by Fortin, Bernard & Lacroix, Guy & Pinard, Dominique
  • 2010 Progressive Taxation and Tax Morale
    by Doerrenberg, Philipp & Peichl, Andreas
  • 2010 Progressive Taxation and Tax Morale
    by Doerrenberg, Philipp & Peichl, Andreas
  • 2010 Tax Morale and Compliance Behavior: First Evidence on a Causal Link
    by Halla, Martin
  • 2010 Tax Morale and Compliance Behavior: First Evidence on a Causal Link
    by Halla, Martin
  • 2010 The Link between the Intrinsic Motivation to Comply and Compliance Behavior: A Critical Appraisal of Existing Evidence
    by Halla, Martin
  • 2010 The Link between the Intrinsic Motivation to Comply and Compliance Behavior: A Critical Appraisal of Existing Evidence
    by Halla, Martin
  • 2010 Itemised deductions: a device to reduce tax evasion
    by Amedeo Piolatto
  • 2010 Tax Evasion as a Global Game (TEGG) in the laboratory
    by Miguel Sánchez Villalba
  • 2010 Tax rates, governance, and the informal economy in high-income countries
    by Zoë Kuehn
  • 2010 Tributación a Los Cigarrillos: Análisis y Propuestas
    by Claudio Agostini
  • 2010 Do High Tax and Tax Evasion go Hand in Hand? The Non-Linear Case
    by Alain Trannoy & Gwenola Trotin
  • 2010 The Black Economy and Education
    by Kolml, Ann-Sofie & Larsen, Birthe
  • 2010 Ownership Efficiency and Tax Advantages: The Case of Private Equity Buyouts
    by Norbäck, Pehr-Johan & Persson, Lars & Tåg, Joacim
  • 2010 Underground Activities and Labour Market Performance
    by Larsen, Birthe & Kolm, Ann-Sofie
  • 2010 Import Tariffs Enforcement with Low Administrative Capacity
    by Mirco Tonin
  • 2010 Poverty and the Optimal General Income Tax-cum-Audit Policy
    by Marcelo Arbex & Enlinson Mattos
  • 2010 VAT Collection and Social Security Contributions under Tax Evasion: Is There a Link?
    by Arturo Antón-Sarabia & Fausto Hernández-Trillo
  • 2010 The Shadow Economy in International Comparison: Options for Economic Policy Derived from an OECD Panel Analysis
    by Ulrich Thießen
  • 2010 Money Laundering and Financial Means of Organized Crime: Some Preliminary Empirical Findings
    by Friedrich Schneider
  • 2010 Why Do Firms Evade Taxes? The Role of Information Sharing and Financial Sector Outreach
    by Beck, T.H.L. & Lin, C. & Ma, Y.
  • 2010 Coordinated Tax-Tariff Reforms, Informality, and Welfare Distribution
    by Ligthart, J.E. & Meijden, G.C. van der
  • 2010 Itemised Deductions: A Device to Reduce Tax Evasion
    by Piolatto, A.
  • 2010 A General Framework for Measuring VAT Compliance Rates
    by J.A Giesecke & Tran Hoang Nhi
  • 2010 Determinants and Pervasiveness of the Evasion of Customs Duties
    by Sébastien Jean & Cristina Mitaritonna
  • 2010 Progressive Taxation and Tax Morale
    by Philipp Doerrenberg & Andreas Peichl
  • 2010 Fairness Spillovers - The Case of Taxation
    by Thomas Cornelissen & Oliver Himmler & Tobias König
  • 2010 Rank Dependent Utility, Tax Evasion and Labor Supply
    by Erling Eide & Kristine von Simson & Steinar Strøm
  • 2010 Fighting Multiple Tax Havens
    by May Elsayyad & Kai A. Konrad
  • 2010 Coordinated Tax-Tariff Reforms, Informality, and Welfare Distribution
    by Jenny Ligthart & Gerard C. van der Meijden
  • 2010 The Role of Headquarters in Multinational Profit Shifting Strategies
    by Matthias Dischinger & Nadine Riedel
  • 2010 Perspectives Of The Flat Rate Tax Within The Context Of The Economic Crisis
    by Mihaila, Nicoleta
  • 2010 Impact of the Fiscal Regulations on the Economic Activity of the Economic Actors
    by Mihaila, Nicoleta
  • 2010 The Effect of Corruption and Governance on Tax Revenues
    by Tahseen Ajaz & Eatzaz Ahmad
  • 2010 La Bonne Gouvernance Dans Le Domaine Fiscal
    by Grigore Maria Zenovia & Diamandescu Andrei
  • 2010 Tax Evasion, Investment, and Firm Activity
    by Florian Baumann & Tim Friehe
  • 2010 EFECTELE EVAZIUNII FISCALE - THE EFFECTS OF FISCAL EVASION (Romanian version)
    by ANITEI Eusebiu Neculai
  • 2010 Adómorál és adórendszer
    by Simonovits, András
  • 2010 Career Concern and Tax Preparer Fraud
    by Chao Yang & Liansheng Wu & Xianhui Bo
  • 2010 Evasión de impuestos nacionales en Colombia: años 2001 - 2009
    by Orlando Darío Parra Jiménez & Ruth Alejandra Patiño Jacinto
  • 2010 Moral Fiscal en el Cono Sur
    by Karina Azar & Mariana Gerstenblüth & MáximoRossi
  • 2010 Tax Neutrality and Tax Expenses pursuant to the Contemporary Economic Theories
    by Nikolay Galabov
  • 2010 Tax Evasion Causes and Prevenience or Rebutment Way of Tax Dodger Phenomenon
    by Corina Nichitcin
  • 2010 The state and the tax evasion
    by Horia CRISTEA & Cristina NICOLESCU & Claudiu BOTOC
  • 2010 Tax evasion – a more and more controversial concept
    by Iudit FODOR & Rodica Viorica COANA
  • 2010 Means to combat tax evasion in the European Union
    by Alia Gabriela DUTA
  • 2010 The Effect of Tax Reform in Kazakhstan on Tax Revenues and Tax Evasion
    by Aleksandr Vashchilko
  • 2010 Shopping for Anonymous Shell Companies: An Audit Study of Anonymity and Crime in the International Financial System
    by J. C. Sharman
  • 2010 Treasure Islands
    by James R. Hines
  • 2010 Do Taxpayers Bunch at Kink Points?
    by Emmanuel Saez
  • 2010 The Micro-geography of Tax Avoidance: Evidence from Littered Cigarette Packs in Chicago
    by David Merriman
  • 2010 Value-Added Taxes, Chain Effects, and Informality
    by �ureo de Paula & Jose A. Scheinkman
  • 2010(XX) Tax Evasion Dynamics in Romania Reflected by Fiscal Inspection Activities
    by CORINA-MARIA ENE
  • 2009 The Tax Reform Act of 1986: An Assessment in Terms of Tax Compliance Behavior
    by Cebula, Richard J. & Coombs, Christopher & Yang, Bill Z.
  • 2009 Diyarbakır ilinde mükelleflerin vergiye ilişkin tutum ve algı analizi
    by Ahmet EROL & Halit ÇİÇEK & Mehmet KARAKAŞ
  • 2009 The last refuge of a scoundrel? Patriotism and tax compliance
    by Konrad, Kai A. & Qari, Salmai
  • 2009 Warum die Steuerzahler eine Steuervereinfachung verhindern
    by Mackscheidt, Klaus
  • 2009 Tax compliance costs: a business administration perspective
    by Eichfelder, Sebastian & Schorn, Michael
  • 2009 Tax avoidance, endogenous social norms, and the comparison income effect
    by Alessandro Balestrino
  • 2009 The Role of Government in the Credit Market
    by Benjamin Eden
  • 2009 Das ökonomische Einmaleins des Bankgeheimnisses
    by Manfred Gärtner
  • 2009 Modernization of Tax Administrations and Optimal Fiscal Policies
    by Martin Besfamille & Cecilia Parlatore Siritto
  • 2009 Optimal Negotiated Transfer Pricing and Its Implications for International Transfer Pricing of Intangibles
    by Peter C. Dawson & Stephen M. Miller
  • 2009 Tax evasion in a principal-agent model with self-protection
    by Biswas, Rongili & Marchese, Carla & Privileggi, Fabio
  • 2009 The Marginal Cost of Public Funds and Tax Reform in Africa
    by Auriol, Emmanuelle & Walters, Michael
  • 2009 Study to quantify and analyse the VAT gap in the EU-25 Member States
    by Reckon
  • 2009 Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive
    by Thomas Hemmelgarn & Gaetan Nicodeme
  • 2009 Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive
    by Thomas Hemmelgarn & Gaëtan Nicodème
  • 2009 EU VAT Frauds
    by Silvia Fedeli & Francesco Forte
  • 2009 Models of Cross-Border VAT Fraud
    by Silvia Fedeli & Francesco Forte
  • 2009 Avoidance Policies – A New Conceptual Framework
    by David Ulph
  • 2009 Why Pay Taxes When No One Else Does?
    by Gil S. Epstein & Ira N. Gang
  • 2009 Der Kampf gegen internationale Steuerhinterziehung: Die OECD Initiativen gegen “Steueroasen”
    by Winner, Hannes
  • 2009 Local Autonomy, Tax Morale and the Shadow Economy
    by Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger
  • 2009 Steal If You Need. Capitulation Wages with Endogenous Monitoring
    by Wadho, Waqar Ahmed
  • 2009 Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees
    by Yim, Andrew
  • 2009 Top tax system: a common taxation system for all nations
    by Varma, Vijaya Krushna Varma
  • 2009 New estimates of overseas U.S. currency holdings, the Underground economy and the "Tax Gap"
    by Feige, Edgar L.
  • 2009 The distributional implications of income underreporting in Hungary
    by Benedek, Dora & Lelkes, Orsolya
  • 2009 The distributional implications of income underreporting in Hungary
    by Benedek, Dora & Lelkes, Orsolya
  • 2009 Bureaucracy and Corruption Taxation Proof
    by Jellal, Mohamed
  • 2009 Informal Sector and Taxation
    by Jellal, Mohamed
  • 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
  • 2009 Tax Toleration and Tax Compliance: How Government Affects the Propensity of Firms to Enter the Unofficial Economy
    by Hibbs, Douglas A.
  • 2009 Economia não registada em Portugal
    by Óscar Afonso & Nuno Gonçalves
  • 2009 Living in Two Neighborhoods – Social Interaction Effects in the Lab
    by Armin Falk & Urs Fischbacher & Simon Gaechter
  • 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
  • 2009 Recent Russian Debate on Moving from VAT to Sales Taxes and Its Global Implications
    by Vera Kononova & John Whalley
  • 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
  • 2009 Polish households' behavior in the regular and informal economies
    by François Gardes & Christophe Starzec
  • 2009 Majority Voting and the Welfare Implications of Tax Avoidance
    by Christian Traxler
  • 2009 Minimumwage and tax evasion: theory and evidence
    by Mirco Tonin
  • 2009 Optimal Policies and the Informal Sector
    by Katherine Cuff & Nicolas Marceau & Steeve Mongrain & Joanne Roberts
  • 2009 Transfer Pricing Rules, OECD Guidelines, and Market Distortions
    by Kristian Behrens & Susana Peralta & Pierre M. Picard
  • 2009 Finanzpolitik in Deutschland: Herausforderungen und Lösungswege
    by Alfred Boss
  • 2009 Corruption and the Shadow Economy: A Structural Equation Model Approach
    by Buehn, Andreas & Schneider, Friedrich
  • 2009 Corruption and the Shadow Economy: A Structural Equation Model Approach
    by Buehn, Andreas & Schneider, Friedrich
  • 2009 Why Pay Taxes When No One Else Does?
    by Epstein, Gil S. & Gang, Ira N.
  • 2009 Why Pay Taxes When No One Else Does?
    by Epstein, Gil S. & Gang, Ira N.
  • 2009 The Last Refuge of a Scoundrel? Patriotism and Tax Compliance
    by Konrad, Kai A. & Qari, Salmai
  • 2009 The Last Refuge of a Scoundrel? Patriotism and Tax Compliance
    by Konrad, Kai A. & Qari, Salmai
  • 2009 Why is the Tax Evasion so Persistent?
    by Maurizio Bovi & Roy Cerqueti
  • 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
  • 2009 Strategic tax collection and fiscal decentralization: the case of Russia
    by Alexander Libman & Lars P. Feld
  • 2009 Are small business owners more successful in avoiding taxes: Evidence from Sweden
    by Hansson, Åsa
  • 2009 A tale of pork prices : evasion and attenuation of a Japanese tariff
    by Kazuki Onji
  • 2009 A Stochastic Growth Model with Income Tax Evasion: Implications for Australia
    by Ratbek Dzhumashev & Emin Gahramanov
  • 2009 A Tale of Pork Prices: Evasion and Attenuation of a Japanese Tariff
    by Kazuki Onji
  • 2009 Political Support and Tax Compliance: A Social Interaction Approach
    by Fershtman, Chaim & Lipatov, Vilen
  • 2009 The Last Refuge of a Scoundrel? Patriotism and Tax Compliance
    by Konrad, Kai A. & Qari, Salmai
  • 2009 The Political Economy of the (Weak) Enforcement of Sales Tax
    by Besfamille, Martin & De Donder, Philippe & Lozachmeur, Jean-Marie
  • 2009 Transfer pricing rules, OECD guidelines, and market distortions
    by BEHRENS, Kristian & PERALTA, Susana & PICARD, Pierre
  • 2009 Reform Redux: Measurement, Determinants and Reversals
    by Nauro F. Campos & Roman Horvath
  • 2009 Corporate Taxation and the Choice of Patent Location within Multinational Firms
    by Tom Karkinsky & Nadine Riedel
  • 2009 Tax-Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive
    by Thomas Hemmelgarn & Gaëtan J.A. Nicodème
  • 2009 Living in Two Neighborhoods – Social Interaction Effects in the Lab
    by Armin Falk & Urs Fischbacher & Simon Gaechter
  • 2009 Audit, tax compliance and undeclared work: an empirical analysis
    by Edoardo Di Porto
  • 2009 Corporate Taxation and the Choice of Patent Location within Multinational Firms
    by Tom Karkinsky & Nadine Riedel
  • 2009 Tax Progressivity, Income Distribution and Tax Non-Compliance
    by Tatiana Damjanovic & David Ulph
  • 2009 Corporate Taxation and the Choice of Patent Location within Multinational Firms
    by Tom Karkinsky & Nadine Riedel
  • 2009 Is Competition for FDI Bad for Regional Welfare?
    by O. Amerighi & G. De Feo
  • 2009 Modeling Distortionary Taxation
    by Chronis Panagiotis
  • 2009 Tax morale and public spending inefficiency
    by Guglielmo Barone & Sauro Mocetti
  • 2009 Impact Of Fiscalization On The Behaviour Of The Economic Agent
    by Mihaila, Nicoleta
  • 2009 Shadow Economy and Do-it-Yourself Activities: The German Case
    by Andreas Buehn & Alexander Karmann & Friedrich Schneider
  • 2009 On the Economics of Contribution Evasion
    by Florian Baumann & Tim Friehe & Marcus Jansen
  • 2009 Tobacco Tax Structure and Smuggling
    by Sophia Delipalla
  • 2009 Bribes and Business Tax Evasion
    by David Joulfaian
  • 2009 Az adóráták és a korrupció hatása az adóbevételekre. Az OECD-országok összehasonlítása, 2000-2004
    by Lackó, Mária
  • 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
  • 2009 Die Finanzströme von organisierter Kriminalität und Terrorismus: was wissen wir (nicht)?
    by Friedrich Schneider
  • 2009 Microcrédit et travail au noir. L'informalité est-elle soluble dans la solvabilité ?
    by Sarah Abdelnour
  • 2009 Évaluation de l'économie souterraine au Québec. Une approche micro-économétrique
    by Bernard Fortin & Guy Lacroix & Dominique Pinard
  • 2009 Processus de détection et évaluation de la fraude sociale
    by Nadia Joubert
  • 2009 La représentation de l'impôt dans l'analyse économique de l'impôt et dans l'économie des dispositifs fiscaux
    by Kalina Koleva & Jean-Marie Monnier
  • 2009 Wealth Tax: Pros and Cons
    by Miklós Somai
  • 2009 The Fight Against Fraud And Tax Evasion In The European Union. The Protection Of Community Financial Interests In Romania
    by Stela Aurelia Toader & Mihai Aristotel Ungureanu & Iuliana Predescu & Antoniu Predescu
  • 2009 Trends and prospects for tax evasion
    by Marcel DRACEA & Iudit FODOR
  • 2009 Combating tax evasion: between goals and achievements
    by Alia Gabriela DUTA
  • 2009 Ziele, Wirkungsweise und Steueraufkommen der neuen Zinsschranke
    by Michael Broer
  • 2009 Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance
    by Raj Chetty
  • 2008 Steuerausfälle im Bereich der Mehrwertsteuer : Gründe, Ausmaß und Abhilfemöglichkeiten
    by Andrea Gebauer
  • 2008 A Model To Estimate Spatial Distribution Of Informal Economy
    by Albu, Lucian Liviu
  • 2008 Reforms In Local Public Services: Bad Design Or Badly Managed Implementation?
    by Magda Bianco & Paolo Sestito
  • 2008 Corruption, Harassment and Evasion in Tax Collection
    by Nitin Kumar
  • 2008 The economics of politically-connected firms
    by Choi, Jay Pil & Thum, Marcel
  • 2008 Perfecting Imperfect Competition
    by Seißer, Goetz
  • 2008 Analyse von Steueramnestiedaten
    by Haug, Michael & Hölscher, Luise & Schweinberger, Andreas
  • 2008 The impact of thin-capitalization rules on multinationals' financing and investment decisions
    by Büttner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg
  • 2008 Seeking New Ways of Financing the EU Budget: on the Proposal of a European Tax on Foreign Exchange Transactions
    by Sandor Richter
  • 2008 Lobbying, Corruption and Other Banes
    by Nauro F. Campos & Francesco Giovannoni
  • 2008 Productive, Unproductive and Destructive Entrepreneurship: A Theoretical and Empirical Exploration
    by Arnis Sauka
  • 2008 Measuring Underground (Unobserved, Non-Observed, Unrecorded) Economies in Transition Countries: Can We Trust GDP?
    by Edgar L. Feige & Ivica Urban
  • 2008 Shadow economy and its relations with tax system and state budget in Poland 1995 - 2007
    by Stanisław Cichocki
  • 2008 Using Panel Data to Exactly Estimate Under-Reporting by the Self-Employed
    by John Gibson & Bonggeun Kim & Chul Chung
  • 2008 Using Panel Data to Exactly Estimate Under-Reporting by the Self-Employed
    by John Gibson & Bonggeun Kim & Chul Chung
  • 2008 The Underground Economy in the Late 1990s: Evading Taxes, or Evading Competition?
    by Liliane Karlinger
  • 2008 Globalizing Tax Evasion: How Competition Affects the Size of the Underground Economy
    by Liliane Karlinger
  • 2008 Implementing the Friedman Rule by a Government Loan Program: An Overlapping Generations Model
    by Benjamin Eden
  • 2008 The Social Multiplier of Tax Evasion: Evidence from Italian Audit Data
    by Roberto Galbiati & Giulio Zanella
  • 2008 New Estimates of Capital Flight from Sub-Saharan African Countries: Linkages with External Borrowing and Policy Options
    by James Boyce & Léonce Ndikumana
  • 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
  • 2008 Moral fiscal en el Cono Sur
    by Karina Azar & Mariana Gerstenblüth & Máximo Rossi
  • 2008 The Runaway Taxpayer or: Is Prior Tax Notice Effective against Scofflaws?
    by Simone Pellegrino & Massimiliano Piacenza & Gilberto Turati
  • 2008 The not so dark side of trust: does trust increase the size of the shadow economy?
    by Johanna D'Hernoncourt & Pierre-Guillaume Méon
  • 2008 Tax Competition, Imperfect Capital Mobility and the gain from non-preferential agreements
    by Kaushal Kishore
  • 2008 Environmental Participation and Environmental Motivation
    by Benno Torgler & Maria A. Garcia-Valinas & Alison Macintyre
  • 2008 Justifiability of Littering: An Empirical Investigation
    by Benno Torgler & Maria A. Garcia-Valinas & Alison Macintyre
  • 2008 Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification
    by Lars P. Feld & Benno Torgler & Bin Ding
  • 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
  • 2008 Optimal Tax Design and Enforcement with an Informal Sector
    by Robin Boadway & Motohiro Sato
  • 2008 Firm-oriented policies, tax cheating and perverse outcomes
    by Francesco Busato & Bruno Chiarini & Pasquale De Angelis & Elisabetta Marzano
  • 2008 Social Interaction in Tax Evasion
    by Lipatov, Vilen
  • 2008 Teaching Political Economy: On the Economics Significance of the Public's Job Approval Rating of the President
    by Cebula, Richard & Smith, Heather
  • 2008 Fiscalité et secteur informel au Sénégal
    by Diagne, Youssoupha S & Thiaw, Kalidou
  • 2008 Do Government-Spending-Induced Deficits Lower Tax Compliance?
    by Cebula, Richard & Coombs, Christopher
  • 2008 Enlarging the European Union: Taxation and Corruption in the New Member States
    by van der Hoek, M. Peter
  • 2008 Tax evasion and deductible expenses
    by Piolatto, Amedeo
  • 2008 Avoiding the Value Added Tax: Theory and Cross-Country Evidence
    by Luiz de Mello
  • 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
  • 2008 Apportionment, Fiscal Equalization and Decentralized Tax Enforcement
    by Christian Traxler & Andreas Reutter
  • 2008 Can We Tax The Desire For Tax Evasion?
    by Ratbek Dzhumashev & Emin Gahramanov
  • 2008 Profit Shifting by Multinationals and the Ownership Share: Evidence from European Micro Data
    by Dischinger, Matthias
  • 2008 Corporate Taxes and the Location of Intangible Assets Within Multinational Firms
    by Dischinger, Matthias & Riedel, Nadine
  • 2008 Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms
    by Dischinger, Matthias & Riedel, Nadine
  • 2008 Personal Income Tax Reform in Lithuania: Macroeconomic and Welfare Implications
    by Sigitas Karpavicius & Igor Vetlov
  • 2008 Lobbying, Corruption and Other Banes
    by Campos, Nauro F. & Giovannoni, Francesco
  • 2008 Lobbying, Corruption and Other Banes
    by Campos, Nauro F & Giovannoni, Francesco
  • 2008 Taxes and Benefits: Two Distinct Options to Cheat on the State?
    by Halla, Martin & Schneider, Friedrich
  • 2008 Taxes and Benefits: Two Distinct Options to Cheat on the State?
    by Halla, Martin & Schneider, Friedrich
  • 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
  • 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
  • 2008 MIMIC Models, Cointegration and Error Correction: An Application to the French Shadow Economy
    by Buehn, Andreas & Schneider, Friedrich
  • 2008 MIMIC Models, Cointegration and Error Correction: An Application to the French Shadow Economy
    by Buehn, Andreas & Schneider, Friedrich
  • 2008 Reducing Current Taxes to Raise Future Revenue
    by Amihai Glazer
  • 2008 Income taxes and the probability to become self-employed: The case of Sweden
    by Hansson, Åsa
  • 2008 Optimal Law Enforcement and Welfare in the Presence of Organized Crime
    by Pääkkönen, Jenni
  • 2008 Regulatory bottlenecks, transaction costs and corruption: A cross-country investigation
    by Goel, Rajeev K.
  • 2008 Tax Evasion and Growth: a Banking Approach
    by Max Gillman & Michal Kejak
  • 2008 An Analysis of Student Satisfaction: Full-Time versus Part-Time Students
    by Ana I. Moro Egido & Judith Panadés
  • 2008 Environmental Participation and Environmental Motivation
    by Benno Torgler & María A. García Valiñas & Alison Macintyre
  • 2008 Justifiability of Littering: An Empirical Investigation
    by Benno Torgler & María A.García-Valiñas & Alison Macintyre
  • 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
  • 2008 Unreported employment and tax evasion in mid-transition : comparing developments and causes in the Baltic States
    by Jaanika Meriküll & Karsten Staehr
  • 2008 Goods and Services Tax for India
    by R. Kavita Rao
  • 2008 Can We Tax the Desire for Tax Evasion?
    by Ratbek Dzhumashev & Emin Gahramanov
  • 2008 Effective Taxation of Top Incomes in Germany, 1992 - 2002
    by Stefan Bach & Giacomo Corneo & Viktor Steiner
  • 2008 Local Autonomy, Tax Morale and the Shadow Economy
    by Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger
  • 2008 Environmental Participation and Environmental Motivation
    by Benno Torgler & María A.García-Valiñas & Alison Macintyre
  • 2008 Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification
    by Lars P. Feld & Benno Torgler & Bin Dong
  • 2008 Justifiability of Littering: An Empirical Investigation
    by Benno Torgler & María A.García-Valiñas & Alison Macintyre
  • 2008 Lobbying, Corruption and Other Banes
    by Campos, Nauro F & Giovannoni, Francesco
  • 2008 Differentiated Products and Evasion of Import Tariffs
    by Narciso, Gaia & Smarzynska Javorcik, Beata
  • 2008 Illegal Trade in the Iranian Economy: Evidence from a Structural Model
    by Mohammad Reza Farzanegan
  • 2008 Corporate Tax Competition and the Decline of Public Investment
    by Pedro Gomes & Francois Pouget
  • 2008 Tax Overpayments, Tax Evasion, and Book-Tax Differences
    by Laszlo Goerke
  • 2008 Tax Evasion Dynamics in the Czech Republic: First Evidence of an Evasional Kuznets Curve
    by Jan Hanousek & Filip Palda
  • 2008 Transfer Pricing by U.S.-Based Multinational Firms
    by Andrew Bernard & J. Bradford Jensen & Peter Schott
  • 2008 Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms
    by Matthias Dischinger & Nadine Riedel
  • 2008 On the Properties of Transfer Pricing Rules
    by Tomáš Buus & Jaroslav Brada
  • 2008 Tax evasion and tax changes in Hungary
    by Judit Krekó & Gábor P. Kiss
  • 2008 Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance
    by Robert Ullmann & Christoph Watrin
  • 2008 Gazdaságunk mai ellentmondásainak eredete
    by Mihályi, Péter
  • 2008 Causes and Consequences of Tax Morale: An Empirical Investigation
    by Torgler, Benno & Demir, Ihsan C. & Macintyre, Alison & Schaffner, Markus
  • 2008 The Shadow Economy in Germany - A Blessing or a Curse for the Official Economy?
    by Schneider, Friedrich
  • 2008 Social Capital and Tax Morale in Spain
    by Alm, James & Gomez, Juan Luis
  • 2008 Procedural Fairness and Tax Compliance
    by Hartner , Martina & Rechberger, Silvia & Kirchler, Erich & Schabmann, Alfred
  • 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
  • 2008 Carusel fraud - method for tax dodging in the area of the VAT on intra-community level
    by Madalin CINCA
  • 2007 Why Brennan and Buchanan are wrong (after all)
    by Apolte, Thomas
  • 2007 Shadow economies and corruption all over the world: what do we really know?
    by Schneider, Friedrich G.
  • 2007 Minimum Wage and Tax Evasion: Theory and Evidence
    by Mirco Tonin
  • 2007 The Friedman Rule in an Overlapping Generations Model: Social Security in Reverse
    by Benjamin Eden
  • 2007 Emergence and Persistence of Inefficient States
    by Daron Acemoglu & Davide Ticchi & Andrea Vindigni
  • 2007 The cutoff policy of taxation when CRRA taxpayers differ in risk aversion coefficients and income: a proof
    by Privileggi, Fabio
  • 2007 Increasing the efficiency of the 'Studi di Settore' might backfire
    by Marchese, Carla & Privileggi, Fabio
  • 2007 How Far to the Border?: The Extent and Impact of Cross-Border Casual Cigarette Smuggling
    by Michael F. Lovenheim
  • 2007 Tax Progressivity, Income Distribution and Tax Non-Compliance
    by Tatiana Damjanovic & David Ulph
  • 2007 Underground Economy And Fiscal Policies Modeling
    by Albu, Lucian Liviu
  • 2007 Emergence and Persistence of Inefficient States
    by Daron Acemoglu & Davide Ticchi & Andrea Vindigni
  • 2007 Tax Compliance, Tax Morale And Governance Quality
    by Benno Torgler & Markus Schaffner & Alison Macintyre
  • 2007 The Evolution of Tax Morale in Modern Spain
    by Jorge Martinez-Vazquez & Benno Torgler
  • 2007 Causes and Consequences of Tax Morale: An Empirical Investigation
    by Benno Torgler & Markus Schaffner
  • 2007 Environmental and Pro-Social Norms: Evidence from 30 Countries
    by Benno Torgler & Bruno S. Frey & Clevo Wilson
  • 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
  • 2007 Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis
    by Benno Torgler & Friedrich Schneider
  • 2007 Tax Morale after the Reunification of Germany: Results from a Quasi-Natural Experiment
    by Lars P. Feld & Benno Torgler
  • 2007 State Aid Policies and Underground Activities
    by Bruno Chiarini & Elisabetta Marzano & Francesco Busato & Pasquale De Angelis
  • 2007 The Minnesota Income Tax Compliance Experiment: Replication of the Social Norms Experiment
    by Coleman, Stephen
  • 2007 Is there a Displacement Deadweight Loss from Tax Evasion? Estimates Using Firm Surveys from the Czech Republic
    by Hanousek, Jan & Palda, Filip
  • 2007 Corruption, uncertainty and growth
    by Djumashev, R
  • 2007 Il federalismo fiscale e la questione della corretta distribuzione territoriale del gettito IVA
    by Villani, Salvatore
  • 2007 Fresh Assessment of the Underground Economy and Tax Evasion in Pakistan: Causes, Consequences, and Linkages with the Formal Economy
    by Kemal, M. Ali
  • 2007 Underground economy estimates for non-OECD countries using currency demand method, 1984-2005
    by Embaye, Abel
  • 2007 Price adjustment under the table: Evidence on efficiency-enhancing corruption
    by Levy, Daniel
  • 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
  • 2007 The Unification of the Social Insurance Contribution Collection System in Korea
    by Sinchul Jang
  • 2007 The Costs of Delaying fiscal Consolidation: A Case Study for Greece
    by Vassiliki Koutsogeorgopoulou & David Turner
  • 2007 Why Do Individuals Evade Payroll And Income Taxation In Estonia?
    by Kenneth A. Kriz & Jaanika Meriküll & Alari Paulus & Karsten Staehr
  • 2007 Corruption, Uncertainty And Growth
    by Ratbek Dzhumashev
  • 2007 The Impact of Direct Democracy and Local Autonomy on Tax Morale in Switzerland
    by Benno Torgler
  • 2007 Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis
    by Benno Torgler & Friedrich Schneider
  • 2007 The Evolution of Tax Morale in Modern Spain
    by Jorge Martinez-Vazquez & Benno Torgler
  • 2007 Profit Shifting by Multinationals: Indirect Evidence from European Micro Data
    by Dischinger, Matthias
  • 2007 Optimal income taxation in the presence of tax evasion: Expected utility versus prospect theory
    by Sanjit Dhami & Ali al-Nowaihi
  • 2007 The shadow economy in Colombia: size and effects on economic growth
    by Friedrich Schneider & Bettina Hametner
  • 2007 The impact of tax morale and institutional quality on the shadow economy
    by Friedrich Schneider & Benno Torgler
  • 2007 Shadow economy, tax morale, governance and institutional quality: A panel analysis
    by Friedrich Schneider & Benno Torgler
  • 2007 Tax Evasion: Cheating Rationally or Deciding Emotionally?
    by Giorgio Coricelli & Mateus Joffily & Claude Montmarquette & Marie-Claire Villeval
  • 2007 Tax Evasion: Cheating Rationally or Deciding Emotionally?
    by Coricelli, Giorgio & Joffily, Mateus & Montmarquette, Claude & Villeval, Marie Claire
  • 2007 Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis
    by Torgler, Benno & Schneider, Friedrich
  • 2007 Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis
    by Benno Torgler & Friedrich Schneider
  • 2007 The Impact of Tax Morale and Institutional Quality on the Shadow Economy
    by Torgler, Benno & Schneider, Friedrich
  • 2007 The Impact of Tax Morale and Institutional Quality on the Shadow Economy
    by Benno Torgler & Friedrich Schneider
  • 2007 The Changing Nature of the OECD Shadow Economy
    by Maurizio Bovi & Roberto Dell'Anno
  • 2007 National accounts, fiscal rules and fiscal policy. Mind the hidden gaps
    by Maurizio Bovi
  • 2007 The Marginal Cost of Public Funds in Developing Countries: An Application to 38 African Countries
    by Auriol, Emmanuelle & Warlters, Michael
  • 2007 Tax avoidance - a natural experiment
    by Ohlsson, Henry
  • 2007 The Use of Cash and the Size of the Shadow Economy in Sweden
    by Guibourg, Gabriela & Segendorf, Björn
  • 2007 Tax Evasion in Kenya and Tanzania:Evidence from Missing Imports
    by Levin, Jörgen & Widell, Lars
  • 2007 Interrelationships of the hidden economy and some visible segments of the labour market
    by Maria Lacko
  • 2007 Minimum Wage and Tax Evasion: Theory and Evidence
    by Mirco Tonin
  • 2007 Tax Evasion: Cheating Rationally or Deciding Emotionally?
    by Claude Montmarquette & Giorgio Coricelli & Mateus Joffily & Marie-Claire Villeval
  • 2007 Environmental and Pro-Social Norms: Evidence from 30 Countries
    by Benno Torgler & Bruno S. Frey & Clevo Wilson
  • 2007 Fixed Instruments to Cope with Stock Externalities An Experimental Evaluation
    by Gastón Giordana & Marc Willinger
  • 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
  • 2007 Measuring the Size of the Informal Economy: A Critical Review
    by George M. Georgiou
  • 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
  • 2007 Tax Compliance, Tax Morale and Governance Quality
    by Benno Torgler & Markus Schaffner & Alison Macintyre
  • 2007 Size and Development of the Shadow Economy in Germany and Austria: Some preliminary findings
    by Friedrich Schneider
  • 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
  • 2007 Causes and Consequences of Tax Morale: An Empirical Investigation
    by Benno Torgler & Markus Schaffner
  • 2007 Environmental and Pro-Social Norms: Evidence from 30 Countries
    by Benno Torgler & Bruno S. Frey & Clevo Wilson
  • 2007 Strategic Tax Collection and Fiscal Decentralisation: The Case of Russia
    by Alexander Libman & Lars P. Feld
  • 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
  • 2007 Tax Morale after the Reunification of Germany: Results from a Quasi-Natural Experiment
    by Lars P. Feld & Benno Torgler
  • 2007 Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis
    by Benno Torgler & Friedrich Schneider
  • 2007 The Impact of Tax Morale and Institutional Quality on the Shadow Economy
    by Benno Torgler & Friedrich Schneider
  • 2007 Informality among Formal Firms: Firm-level, Cross-country Evidence on Tax Compliance and Access to Credit
    by Gatti, Roberta & Honorati, Maddalena
  • 2007 Investigation of the Costly-Arbitrage Model of Price Formation Around the Ex-Dividend Day
    by Dai, Qinglei & Rydqvist, Kristian
  • 2007 Tax Evasion: Cheating Rationally or Deciding Emotionally?
    by Giorgio Coricelli & Mateus Joffily & Claude Montmarquette & Marie-Claire Villeval
  • 2007 Wages and Sanctions against Hierarchical Corruption
    by Fadi KANSO
  • 2007 The Economics of Politically Connected Firms
    by Jay Pil Choi & Marcel Thum
  • 2007 The opinion of Italians on tax evasion
    by Cannari Luigi & D'Alessio Giovanni
  • 2007 Inequality and Underground Economy: A Not so Easy Relationship
    by Enzo VALENTINI
  • 2007 Shadow Economies and Corruption All Over the World: New Estimates for 145 Countries
    by Schneider, Friedrich G.
  • 2007 Shadow economies and corruption all over the world: revised estimates for 120 countries
    by Schneider, Friedrich G. & Buehn, Andreas
  • 2007 Sussidio di disoccupazione, tassazione ed economia sommersa
    by Enzo Valentini
  • 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
  • 2007 How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine
    by James Alm & Pablo Saavedra & Edward Sennoga
  • 2007 Társadalmi bizalom és költségvetési hiány
    by Győrffy, Dóra
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  • 2006 Corruption and the Shadow Economy: An Empirical Analysis
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  • 2006 Effects of the 2004 Personal Income Tax System Reform on the Shadow Sector in Ukraine
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  • 2006 Tax Evasion in Switzerland: The Roles of Deterrence and Tax Morale
    by Lars P. Feld & Bruno S. Frey
  • 2006 Tax Morale and Conditional Cooperation
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  • 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
  • 2006 Does Envy Destroy Social Fundamentals? The Impact of Relative Income Position on Social Capital
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  • 2006 Corruption and the Shadow Economy: An Empirical Analysis
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  • 2006 The Marginal Cost of Public Funds in Developing Countries: An Application to 38 African Countries
    by Auriol, Emmanuelle & Warlters, Michael
  • 2006 Lobbying, Corruption and Political Influence
    by Campos, Nauro F & Giovannoni, Francesco
  • 2006 Reform Redux: Measurement, Determinants and Reversals
    by Campos, Nauro F & Horváth, Roman
  • 2006 German Inbound Investment, Corporate Tax Planning, and Thin-Capitalization Rules - A Difference-in-Differences Approach
    by Michael Overesch & Georg Wamser
  • 2006 Tax Evasion and Self-Employment in a High-Tax Country: Evidence from Sweden
    by Per Engström & Bertil Holmlund
  • 2006 Bureaucratic Corruption and Profit Tax Evasion
    by Laszlo Goerke
  • 2006 Does Envy Destroy Social Fundamentals? The Impact Of Relative Income Position On Social Capital
    by Justina A.V. Fischer & Benno Torgler
  • 2006 Anti-evasion auditing policy in thepresence of common income shocks
    by Miguel Sanchez
  • 2006 Job Creation and Job Destruction in the Presence of Informal Labour Markets
    by Mariano Bosch
  • 2006 Emergence and Persistence of Inefficient States
    by Daron Agemoglu & Davide Ticchi & Andrea Vindigni
  • 2006 Emergence and Persistence of Inefficient States
    by Daron Acemoglu & Davide Ticchi & Andrea Vindigni
  • 2006 Did the Death of Australian Inheritance Taxes Affect Deaths?
    by Joshua S. Gans & Andrew Leigh
  • 2006 Corporate Tax Evasion and Extortionist Governments
    by Ralph-C Bayer & Julia Kupzowa
  • 2006 Tax Morale: A Survey with a Special Focus on Switzerland
    by Benno Torgler & Christoph A. Schaltegger
  • 2006 Corruption, Tax Revenue and Growth: A Non Linear Relationship?
    by Raffaella Coppier
  • 2006 Mission impossible: measuring the informal sector in a transition economy using macro methods
    by Jan Hanousek & Filip Palda
  • 2006 VAT Evasion and Its Consequences for Macroeconomic Clearing in the EU
    by Andrea Gebauer & Chang Woon Nam & Rüdiger Parsche
  • 2006 A Dynamic Model of the Black Economy
    by Dan Anderberg
  • 2006 A Tax Evasion - Bribery Game: Experimental Evidence from Ukraine
    by Volodymyr Bilotkach
  • 2006 Az adóráták és a korrupció hatásai a munkapiacra. Keresztmetszeti összehasonlító elemzés az OECD-országokon
    by Lackó, Mária
  • 2006 Tax Evasion and Government Size - A Micro-Political Theory
    by K. L. Glen Ueng & C. C. Yang
  • 2006 Tax Evasion and Monopoly Output Decisions Revisited: Strategic Firm Behavior
    by Sang-Ho Lee
  • 2006 Estimating the Evolution of Tax Evasion: A Markov Chain Analysis Applied to the Czech Republic (in Czech)
    by Jan Hanousek & Filip Palda
  • 2006 Economía subterránea en Colombia 1976-2003: una medición a partir de la demanda de efectivo
    by Carlos A. Arango & Martha Misas & Enrique López
  • 2006 Income splitting among the self-employed
    by Herbert J. Schuetze
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    by Konstantin Pashev
  • 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 Historical Evidence on the Tax Evasion Impact of Government Audits and Tax Rates in the U.S
    by Cebula, Richard J.
  • 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 Determinants of the Informal Economy : The Importance of Regional Factors
    by Krakowski, Michael
  • 2005 Distribution and Development in a Model of Misgovernance
    by Blackburn, Keith & Forgues-Puccio, Gonzalo F.
  • 2005 Politische Partizipation als Verbandsarbeit: Der Bund der Steuerzahler zwischen Mitgliederinteressen und Gemeinwohl
    by Schöbel, Enrico
  • 2005 Tax morale and (de-)centralization: An experimental study
    by Werner Güth & Vittoria Levati & Rupert Saugruber
  • 2005 Institutions, Corruption and Tax Evasion in the Unofficial Economy
    by Douglas Hibbs & Violeta Piculescu
  • 2005 THE AUTOMATED PAYMENT TRANSACTION (APT) TAX: A proposal to the President's Advisory Panel on Federal Tax Reform
    by Edgar L. Feige
  • 2005 Análisis económico de la actitud hacia el fraude fiscal en España
    by Juan Prieto-Rodriguez & Maria Jose Sanzo-Perez & Javier Suarez-Pandiello
  • 2005 Australia's Cash Economy: Are the estimates credible?
    by Trevor Breusch
  • 2005 The Unobserved Economy And The Uk Laffer Curve
    by Edgar L. Feige & Robert T. McGee
  • 2005 The Uk'S Unobserved Economy: A Preliminary Assessment
    by Edgar L. Feige
  • 2005 The Anatomy Of The Underground Economy
    by Edgar L. Feige
  • 2005 The Underground Wealth Of Nations: Commentary On 'The Other Path'
    by Edgar L. Feige
  • 2005 The Underground Economy And The Currency Enigma
    by Edgar L. Feige
  • 2005 Sweden'S Laffer Curve: Taxation And The Unobserved Economy
    by Edgar L. Feige & Robert T. McGee
  • 2005 Overseas Holdings Of U.S.Currency And The Underground Economy
    by Edgar L. Feige
  • 2005 A Re-Examination of the 'Underground Economy' in the United States; A Comment on Tanzi
    by Edgar L. Feige
  • 2005 The Cyclical Behaviour of Shadow and Regular Employment
    by Maurizio Bovi
  • 2005 The Dark, and Independent, Side of the Italian Labour Market
    by Maurizio Bovi
  • 2005 Estimating the Underground Economy using MIMIC Models
    by Trevor Breusch
  • 2005 Household Tax Compliance in Albania
    by Edward Christie & Mario Holzner
  • 2005 State Regulations, Job Search and Wage Bargaining: A Study in the Economics of the Informal Sector
    by Maxim Bouev & &
  • 2005 Law and Behaviours in Social Dilemmas: Testing the Effect of Obligations on Cooperation
    by Roberto Galbiati & Pietro Vertova
  • 2005 Walking inside the Potential Tax Evader's Mind
    by Juan Carlos Molero & Francesc Pujol
  • 2005 An Expenditure Based Estimate of Britain's Black Economy Revisited
    by Knut R. Wangen
  • 2005 The Theory of Public Enforcement of Law
    by A. Mitchell Polinsky & Steven Shavell
  • 2005 Does More Progressive Tax Make Tax Discipline Weaker?
    by Tatiana Damjanovic
  • 2005 Capital Subsidies and Underground Production
    by Francesco Busato & Bruno Chiarini & Pasquale de Angelis & Elisabetta Marzano
  • 2005 The Intriguing Nexus between Corruption and Capital Account Restrictions
    by Lars Siemers & Axel Dreher
  • 2005 Fiscal Evasion – Principal Cause and Consequence of the Romanian Gradual Transition
    by Susanu, Monica & Ioan, Viorica
  • 2005 Corporate Tax Evasion: the Case for Specialists
    by Lipatov, Vilen
  • 2005 Structural Change during Transition: Is Russia Becoming a Service Economy?
    by Albrecht Kauffmann
  • 2005 The Theory of Public Enforcement of Law
    by A. Mitchell Polinsky & Steven Shavell
  • 2005 Corporate Tax Avoidance and Firm Value
    by Mihir A. Desai & Dhammika Dharmapala
  • 2005 A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience
    by Kalina Koleva
  • 2005 Integrity for Hire: An Analysis of a Widespread Program for Combating Customs Corruption
    by Dean Yang
  • 2005 Why Do People Pay Taxes? Prospect Theory Versus Expected Utility Theory
    by Sanjit Dhami & Ali al-Nowaihi
  • 2005 The Intriguing Nexus between Corruption and Capital Account Restrictions
    by Axel Dreher & Lars Siemers
  • 2005 Taxes and Benefits: Two Distinct Options to Cheat on the State?
    by Martin Halla & Friedrich G. Schneider
  • 2005 Unreported Labour
    by Erling Barth & Tone Ognedal
  • 2005 Unreported Labour
    by Barth, Erling & Ognedal, Tone
  • 2005 Under-reporting of Income and Labor Market Performance
    by Kolm, Ann-Sofie & Nielsen, Søren Bo
  • 2005 Unreported Labour
    by Ognedal, Tone & Barth, Erling
  • 2005 Tax evasion and labour supply in Norway in 2003: Structural models versus flexible functional form models
    by Due-Andresen, Kari
  • 2005 Labor supply when tax evasion is an option
    by Jørgensen, Øystein & Ognedal, Tone & Strøm, Steinar
  • 2005 Tax Evasion and the Importance of Trust
    by Hammar, Henrik & Jagers, Sverker & Nordblom, Katarina
  • 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
  • 2005 Tax Evasion and Social Interactions
    by Marie-Claire Villeval & Bernard Fortin & Guy Lacroix
  • 2005 Top Incomes and Top Taxes in Germany
    by Stefan Bach & Giacomo Corneo & Viktor Steiner
  • 2005 Law and Behaviours in Social Dilemmas: Testing the Effect of Obligations on Cooperation
    by Galbiati, R. & Vertova, P.
  • 2005 The Evolution of Tax Morale in Modern Spain
    by Jorge Martinz-Vazquez & Benno Torgler
  • 2005 Tax Morale and Fiscal Policy
    by Benno Torgler & Christoph A. Schaltegger
  • 2005 Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition
    by James Alm & Jorge Martinez-Vazquez & Benno Torgler
  • 2005 Shadow Economies of 145 Countries all over the World: What Do We Really Know?
    by Friedrich Schneider
  • 2005 Fiscal Autonomy and Tax Morale: Evidence from Germany
    by Benno Torgler & Jan Werner
  • 2005 What Shapes the Attitudes Towards Paying Taxes? Evidence from Switzerland, Belgium and Spain
    by Benno Torgler & Friedrich Schneider
  • 2005 Evasión en el impuesto a renta de personas natuales: Colombia 1970 - 1999
    by Natasha AVENDAÑO GARCIA
  • 2005 Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda
    by Odd-Helge Fjeldstad
  • 2005 How Middle-men can Undermine Anti-corruption Reforms
    by Kjetil Bjorvatn & Gaute Torsvik & Bertil Tungodden
  • 2005 Tax Compliance as a Social Norm and the Deterrent Effect of Investigations
    by Marisa Ratto & Richard Thomas & David Ulph
  • 2005 Capital Subsidies and the Underground Economy
    by Francesco Busato & Bruno Chiarini & Pasquale de Angelis & Elisabetta Marzano
  • 2005 Tax system complexity and compliance costs — some theoretical considerations
    by Tracy Oliver & Scott Bartley
  • 2005 Ambiguity about Audit Probability, Tax Compliance, and Taxpayer Welfare
    by Arthur Snow & Ronald S. Warren
  • 2005 An estimate of self-employment income underreporting in Finland
    by Edvard Johansson
  • 2005 Optimal inspection policy and income-tax compliance
    by Inés Macho Stadler & David Perez-Castrillo
  • 2005 Workers' Tax Evasion in Italy
    by Carlo V Fiorio & Francesco D'Amuri
  • 2005 Community tax evasion models: A stochastic dominance test
    by Néstor Gandelman
  • 2005 Tax Corruption Drivers and Deterrents: Lessons from Bulgaria
    by Konstantin Pashev
  • 2005 Tax Corruption: Stimuli and Restraints
    by Konstantin Pashev
  • 2004 Tax Riots
    by Christopher Phelan & Marco Bassetto
  • 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 Tax Evasion, Tax Rates, and Reference Dependence
    by Michele Bernasconi & Alberto Zanardi
  • 2004 Capital Tax Competition and Partial Cooperation : Welfare Enhancing or not?
    by Kächelein, Holger
  • 2004 A contest with the taxman - The impact of tax rates on tax evasion and wastefully invested resources
    by Ralph C Bayer
  • 2004 Finding out who the crooks are - Tax evasion with sequential auditing
    by Ralph C Bayer
  • 2004 Moral constraints and the evasion of income tax
    by Ralph C Bayer
  • 2004 Underground Shocks Ground Zero Responses
    by Maurizio Bovi
  • 2004 An Improvement Of The Tanzi Method For The Estimation Of Italian Ungerground Economy
    by Maurizio Bovi
  • 2004 Tax Evasion in Interrelated Taxes
    by Alejandro Esteller-More
  • 2004 How Big Is The Irregular Economy In The Us?
    by Edgar L. Feige
  • 2004 How Big IS the Irregular Economy?
    by Edgar L. Feige
  • 2004 Anti-corruption programmes in post-communist transition countries and changes in the business environment, 1999-2002
    by Franklin Steves & Alan Rousso
  • 2004 The excess burden of tax evasion - An experimental detection- concealment contest
    by Ralph C Bayer & Matthias Sutter
  • 2004 Tax Rates and Corruption: Labour-market and Fiscal Effects. Empirical cross-country comparisons on OECD and transition countries
    by Mária Lackó
  • 2004 Mission Implausible III: Measuring the Informal Sector in a Transition Economy using Macro Methods1
    by Jan Hanousek & Filip Palda
  • 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
  • 2004 Corporate Tax Avoidance and High Powered Incentives
    by Mihir A. Desai & Dhammika Dharmapala
  • 2004 A Preliminary Analysis of the Presidential Approval Rating
    by Cebula, Richard
  • 2004 Do Budget Deficits Reduce Household Taxpayer Compliance? Preliminary Evidence Using the Feige Data
    by Cebula, Richard & Toma, Michael
  • 2004 Economia sommersa e lavoro nero
    by Schilirò, Daniele
  • 2004 Tax reform in the oil sector of Russia - a positive assessment
    by Subbotin, Viktor
  • 2004 The Economics of Corporate Tax Selfishness
    by Joel Slemrod
  • 2004 Corporate Tax Evasion with Agency Costs
    by Keith J. Crocker & Joel Slemrod
  • 2004 Can Enforcement Backfire? Crime Displacement in the Context of Customs Reform in the Philippines
    by Dean Yang
  • 2004 Illegal, Immoral, Fattening or What?: How Deterrence and Responsive Regulation Shape Tax Morale
    by Lars P. Feld & Bruno S. Frey
  • 2004 Tax Evasion and Social Interactions
    by Bernard Fortin & Guy Lacroix & Marie-Claire Villeval
  • 2004 Asymmetric Capital Tax Competition with Profit Shifting
    by Stöwhase, Sven
  • 2004 On Trade Policy Reform and the Missing Revenue: an Application to Mozambique
    by Channing Arndt & Finn Tarp
  • 2004 Sustainable Consumption and Worktime Reduction
    by Juliet Schor
  • 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
  • 2004 Shadow economies around the world: what do we know?
    by Friedrich Schneider & Robert Klinglmair
  • 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
  • 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
  • 2004 Living in Two Neighborhoods: Social Interactions in the Lab
    by Falk, Armin & Fischbacher, Urs & Gächter, Simon
  • 2004 Living in Two Neighborhoods: Social Interactions in the Lab
    by Falk, Armin & Fischbacher, Urs & Gächter, Simon
  • 2004 Tax Evasion and Social Interactions
    by Fortin, Bernard & Lacroix, Guy & Villeval, Marie-Claire
  • 2004 Tax Evasion and Social Interactions
    by Fortin, Bernard & Lacroix, Guy & Villeval, Marie Claire
  • 2004 Shadow Economies around the World: What Do We Know?
    by Schneider, Friedrich & Klinglmair, Robert
  • 2004 Shadow Economies around the World: What Do We Know?
    by Schneider, Friedrich & Klinglmair, Robert
  • 2004 The Dark, And Independent, Side Of Italy
    by Maurizio Bovi
  • 2004 Tax Evasion in Interrelated Taxes
    by Alejandro Esteller
  • 2004 Taxation and Conditional Taxation
    by Bruno S. Frey & Benno Torgler
  • 2004 Taxation Base in Developing Countries
    by Auriol, Emmanuelle & Warlters, Michael
  • 2004 Shadow Economies around the World: What do we really know?
    by Friedrich Schneider
  • 2004 The shadow economy in Norway: Demand for currency approach
    by Shima, Isilda
  • 2004 Does tax evasion affect unemployment and educational choice?
    by Kolm, Ann-Sofie & Larsen, Birthe
  • 2004 How middle-men can undermine anti-corruption reforms
    by Bjorvatn, Kjetil & Torsvik, Gaute & Tungodden, Bertil
  • 2004 Tax Morale and Optimal Taxation
    by Werner Gueth & Rupert Sausgruber
  • 2004 Exerting local tax effort or lobbying for central transfers?: Evidence from Argentina
    by Pablo Sanguinetti & Martin Besfamille
  • 2004 Honesty in a Signaling Model of Tax Evasion
    by Vitaly Pruzhansky
  • 2004 La demande de billets de valeurs faciales élevées et les activités financières souterraines
    by Gilbert KOENIG
  • 2004 Attitudes Towards Paying Taxes in Austria: An Empirical Analysis
    by Benno Torgler & Friedrich Schneider
  • 2004 Taxation and Conditional Cooperation
    by Bruno S. Frey & Benno Torgler
  • 2004 Does Culture Influence Tax Morale? Evidence from Different European Countries
    by Benno Torgler & Friedrich Schneider
  • 2004 Culture Differences and Tax Morale in the United States and in Europe
    by James Alm & Benno Torgler
  • 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
  • 2004 A Knight Without a Sword or a Toothless Tiger? The Effects of Audit Courts on Tax Morale in Switzerland
    by Benno Torgler
  • 2004 Tax Morale in Australia: What Shapes it and Has it Changed over Time?
    by Benno Torgler & Kristina Murphy
  • 2004 Shadow Economies Around the World: What Do We Know?
    by Friedrich Schneider & Robert Klinglmair
  • 2004 Tax Morale in Asian Countries
    by Benno Torgler
  • 2004 Moral Suasion: An alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland
    by Benno Torgler
  • 2004 Theft and Taxes
    by Desai, Mihir & Dyck, Alexander & Zingales, Luigi
  • 2004 Federal Tax Arrears in Russia: Liquidity Problems, Federal Redistribution or Russian Resistance?
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  • 2004 A note on Kanbur and Keen : transfers to sustain fiscal cooperation
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  • 2004 Tax Evasion and Social Interactions
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  • 2004 To pay or not to pay? Citizens' views on taxation in local authorities in Tanzania
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  • 2004 Federal Tax Arrears in Russia: Liquidity Problems, Federal Redistribution, or Regional Resistance?
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  • 2004 A Contest with the Taxman - The Impact of Tax Rates on Tax Evasion and Wastefully Invested Resources
    by Ralph-C Bayer
  • 2004 Finding Out Who the Crooks Are - Tax Evasion with Sequential Auditing
    by Ralph-C Bayer
  • 2004 Moral Constraints and the Evasion of Income Tax
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  • 2004 The Excess Burden of Tax Evasion: An Experimental Detection-Concealment Contest
    by Ralph-C Bayer & Matthias Sutter
  • 2004 The Good, the Bad, and the Regulator: An Experimental Test of Two Conditional Audit Schemes
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  • 2004 Rejtett gazdaság és adózási magatartás, 1996-2001
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  • 2004 A minimálbér költségvetési hatásai
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  • 2004 Ein betrugssicheres Mehrwertsteuersystem wird es nicht geben
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  • 2004 Mehrwertsteuerhinterziehung und Modellansätze ihrer Vermeidung
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  • 2004 Ist-Versteuerung und ein Cross-Check-Verfahren
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  • 2004 Das ifo-Modell zur Eindämmung des Mehrwertsteuerbetrugs: Erst zahlen, dann erstatten
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  • 2004 Wege zur Bekämpfung des Umsatzsteuerbetrugs - Grenzen und Risiken des geltenden Mehrwertsteuersystems
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  • 2004 Betrugsresistentere Umsatzsteuer - Eine Verpflichtung für Wirtschaft und Fiskus
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  • 2004 The Ifo Institute’s Model for Reducing VAT Fraud: Payment First, Refund Later
    by Hans-Werner Sinn & Andrea Gebauer & Rüdiger Parsche
  • 2003 Modeling the Underground Economy in Turkey: Randomized Response and MIMIC Models
    by Fatih Savasan
  • 2003 The Role of Beliefs for the Sustainability of the Fiscal Constitution
    by Neumärker, Karl Justus Bernhard & Pech, Gerald
  • 2003 Why Do Firms Hide? Bribes and Unofficial Activity after Communism
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  • 2003 Optimal Audit Policy and Heterogenous Agents
    by Marisa Ratto & Thibaud Vergé
  • 2003 Estimating the Size and Growth of Unrecorded Economic Activity in Transition Countries: A Re-evaluation of Electric Consumption Method Estimates and their Implications
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  • 2003 The Dynamics of Currency Substitution, Asset Substitution and De facto Dollarization and Euroization in Transition Countries
    by Edgar L. Feige
  • 2003 Defining And Estimating Underground And Informal Economies: The New Institional Economics Approach
    by Edgar L. Feige
  • 2003 The Intriguing Nexus Between Corruption and Capital Account Restrictions
    by Axel Dreher & Lars-H.R. Siemers
  • 2003 Underground Activity And Institutional Change: Productive, Protective And Predatory Behavior In Transition Economies
    by Edgar L. Feige
  • 2003 Shadow Economy, Rent-Seeking Activities and the Perils of Reinforcement of the Rule of Law
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  • 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
  • 2003 Evolution of Tax Evasion
    by Lipatov, Vilen
  • 2003 Why Do People Pay Taxes? An Explanation Based On Loss Aversion And Overweighting of Low Probabilities
    by Sanjit Dhami & Ali al-Nowaihi
  • 2003 Ethnic Divisions and the Size of the Informal Sector
    by David Dreyer Lassen
  • 2003 Non-Manipulable Division Rules in Claim Problems and Generalizations
    by Biung-Ghi Ju & Eiichi Miyagawa & Toyotaka Sakai
  • 2003 Non-Manipulable Division Rules in Claim Problems and Generalizations
    by Biung-Ghi Ju & Eiichi Miyagawa & Toyotaka Sakai
  • 2003 The Nature Of The Underground Economy. Some Evidence From Oecd Countries
    by Maurizio Bovi
  • 2003 Estimation of tax leakage and its impact on fiscal health in Kerala
    by P.B. Rakhe
  • 2003 Die Elastizität des zu versteuernden Einkommens. Messung und erste Ergebnisse zur empirischen Evidenz für die Bundesrepublik Deutschland
    by Peter Gottfried & Hannes Schellhorn
  • 2003 Does Tax Evation Affect Unemployment and Educational Choice?
    by Kolm, Ann-Sofie & Larsen, Birthe
  • 2003 Tax policy at the outskirts of EU: Greenland
    by Vesterø Jensen, Carsten & Nielsen, Søren Bo
  • 2003 Wages, unemployment, and the underground economy
    by Kolm, Anne-Sofie & Larsen, Birthe
  • 2003 Public Investment, Tax Evasion and Welfare Effects of a Tariff Reform
    by Manoj Atolia
  • 2003 An OLG Model of Tax Evasion with Public Capital
    by Manoj Atolia
  • 2003 Shadow Economy, Rent-Seeking Activities and the Perils of Reinforcement of the Rule of Law
    by Ekaterina VOSTROKNUTOVA
  • 2003 The excess burden of tax evasion – An experimental detection-concealment contest
    by Ralph-C Bayer & Matthias Sutter
  • 2003 Anti-corruption programmes in post-communist transition countries and changes in the business environment, 1999-2002
    by Franklin Steves & Alan Rousso
  • 2003 Voting on Redistribution with Tax Evasion
    by Rainald Borck
  • 2003 Tax Morale and Institutions
    by Benno Torgler
  • 2003 The Importance of Faith: Tax Morale and Religiosity
    by Benno Torgler
  • 2003 Finding out Who the Crooks Are – Tax Evasion with Sequential Auditing
    by Ralph-C Bayer
  • 2003 A Contest with the Taxman: The Impact of Tax Rates on Tax Evasion and Wastefully Invested Resources
    by Ralph-C Bayer
  • 2003 The Excess Burden of Tax Evasion: An Experimental Detection-Concealment Contest
    by Ralph-C Bayer & Matthias Sutter
  • 2003 Income Tax Evasion with Morally Constraint Taxpayers: The Role of Evasion Opportunities and Evasion Cost
    by Ralph-C Bayer
  • 2003 Is Forgiveness Divine? A Cross-Culture Comparison of Tax Amnesties
    by Benno Torgler & Christoph A. Schaltegger & Markus Schaffner
  • 2003 Search and Taxation in a Model of Underground Economic Activities
    by Dan Anderberg & Alessandro Balestrino & Umberto Galmarini
  • 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
  • 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
  • 2003 Family taxation - pros and cons
    by George Smatrakalev
  • 2002 ICT and international corporate taxation: tax attributes and scope of taxation
    by Schäfer, Anne & Spengel, Christoph
  • 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
  • 2002 Why People Evade Taxes in the Czech and Slovak Republics: A Tale of Twins
    by Jan Hanousek & Filip Palda
  • 2002 The Evolution of Tax Evasion in the Czech Republic: A Markov Chain Analysis
    by Jan Hanousek & Filip Palda
  • 2002 Dollarization and Euroization in Transition Countries: Currency Substitution, Asset Substitution, Network Externalities and Irreversibility
    by Edgar Feige & James Dean
  • 2002 Unofficial Dollarization in Latin America: Currency Substitution, Network Externalities and Irreversibility
    by Edgar L. Feige & Vedran Šošiæ & Michael Faulend & Velimir Šonje
  • 2002 Official Regulations and the Shadow Economy: A Labour Market Approach
    by Maxim Bouev
  • 2002 The Role of Beliefs for the Sustainability of the Fiscal Constitution
    by Gerald Pech & Bernhard Neumaerker
  • 2002 Technological standards, environmental taxation and pollution monitoring
    by Bontems, P. & Bourgeon, J.M.
  • 2002 The Canadian Underground and Measured Economies: Granger Causality Results
    by Giles, David E..A. & Tedds, Lindsay M. & Werkneh, Gugsa
  • 2002 Underground economy quantitative models. Some applications to Romania’s case
    by Albu, Lucian-Liviu & Daianu, Daniel & Pavelescu, Florin-Marius
  • 2002 Profit Shifting opportunities, Multinationals, and the determinants of FDI
    by Stöwhase, Sven
  • 2002 The Size and Development of the Shadow Economies of 22 Transition and 21 OECD Countries
    by Schneider, Friedrich
  • 2002 The Size and Development of the Shadow Economies of 22 Transition and 21 OECD Countries
    by Schneider, Friedrich
  • 2002 An Estimate of Tax Evasion in Croatia
    by Sanja Madzarevic-Sujster
  • 2002 Optimal Provision of Public Goods with Rank Dependent Expected Utility
    by Eide, Erling
  • 2002 Social norm, the informal sector and unemployment
    by Kolm, Ann-Sofie & Larsen, Birthe
  • 2002 Tax Evasion and Work in the Underground Sector
    by Graversen, Ebbe Krogh & Smith, Nina
  • 2002 Tax evasion and state productivity – An experimental study
    by Werner Güth & Sabine Strauß & Matthias Sutter
  • 2002 Tax Optimization under Tax Evasion: The Role of Penalty Constraints
    by Vasin Alexander & Vasina Polina
  • 2002 Stricter Enforcement May Increase Tax Evasion
    by Rainald Borck
  • 2002 Tax Evasion and the Source of Income
    by Klarita G�rxhani & Arthur Schram
  • 2002 Taxation optimale de la consommation et biens informels
    by Gautier, Jean-François
  • 2002 Fighting fiscal corruption: The case of the Tanzania Revenue Authority
    by Odd-Helge Fjeldstad
  • 2002 Optimal Audit Policy and Heterogenous Agents
    by Marisa Ratto & Thibaud Verge
  • 2002 Metodologie di stima dellÂ’economia sommersa: unÂ’applicazione al caso italiano
    by Roberta Zizza
  • 2002 Income Taxation and Tax Evasion in a Finite Economy
    by Waly Wane
  • 2002 Joint tax evasion
    by Robin Boadway & Nicolas Marceau & Steeve Mongrain
  • 2002 Taxation optimale de la consommation et biens informels
    by Jean-François Gautier
  • 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 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 Tax Evasion And The Size Of Underground Economy: A Theoretical And Empirical Investigation
    by Albu, Lucian Liviu
  • 2001 Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter?
    by Kirchler, Erich & Maciejovsky, Boris & Schneider, Friedrich
  • 2001 A New Look at the Laffer Curve and the Displacement Loss from Tax Evasion
    by Filip Palda
  • 2001 Who participates in tax amnesties? Self-selection of risk-averse taxpayers
    by Marchese, Carla & Privileggi, Fabio
  • 2001 Why Does the Government Obey the Constitution? Theory and Application to Tax Evasion
    by K.J. Bernhard Neumaerker & Gerald Pech
  • 2001 Starting Over: The Automated Payment Transaction Tax
    by Feige, Edgar L.
  • 2001 Tax avoidance, tax evasion, and tax flight: Do legal differences matter?
    by Friedrich Schneider & Erich Kirchler & Boris Maciejovsky
  • 2001 Tax Evasion in a Unionised Economy
    by Goerke, Laszlo
  • 2001 Tax Evasion in a Unionised Economy
    by Goerke, Laszlo
  • 2001 Rank dependent expected utility models of tax evasion
    by Erling Eide
  • 2001 Moral, the Informal Sector, and Unemployment
    by Kolm, Ann-Sofie & Larsen, Birthe
  • 2001 Wages, Unemployment, and the Underground Economy
    by Kolm, Ann-Sofie & Larsen, Birthe
  • 2001 Tax Harmonization versus Tax Competition in Europe: A Game Theoretical Approach
    by André Fourçans & Thierry Warin
  • 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
  • 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?
  • 2001 Settlement in Tax Evasion Prosecution
    by Inés Macho-Stadler & David Pérez-Castrillo
  • 2001 Impact of income-detection technology and other factors on aggregate income tax evasion:the case of the United States
    by Richard J. Cebula
  • 2001 Impact of income-detection technology and other factors on aggregate income tax evasion:the case of the United States
    by Richard J. Cebula
  • 2001 A rejtett gazdaság és az ellene való fellépés tényezői
    by Tóth, István János & Szántó, Zoltán
  • 2001 Az adóadminisztráció eredményessége és a rejtett gazdaság
    by Semjén, András
  • 2001 The choice between owner's wages and dividends under the dual income tax
    by Erik Fjaerli & Diderik Lund
  • 2001 International capital tax evasion and the foreign tax credit puzzle
    by Kimberley A. Scharf
  • 2001 Fiscalité imparfaite et privatisation de masse. L'économie politique des coalitions changeantes
    by Rudiger Ahrend & Carlos Winograd
  • 2000 Beat a Cheat: Hotlines to Taget the Poor
    by Rai, A.S.
  • 2000 Tax Evasion in an Open Economy
    by Georg Tillmann
  • 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
  • 2000 Tax Evasion and Trust
    by Robin Boadway & Nicolas Marceau & Steeve Mongrain
  • 2000 Money, «Laissez-Faire» and the Underground Economy
    by Soldatos, Gerasimos T. & Zikos, Spyros
  • 2000 An Empirical Note on Tax Auditing and the Size of the Underground Economy in the United States, 1962-1980
    by Cebula, Richard & Saltz, Ira
  • 2000 Tax Avoidance, Evasion, and Administration
    by Joel Slemrod & Shlomo Yitzhaki
  • 2000 Illegal activities, but still values added ones (?): size, causes, and measurement of the shadow economies all over the world
    by Friedrich Schneider
  • 2000 The Increase of the size of the shadow economy of 18 OECD countries: Some preliminary explanations
    by Friedrich Schneider
  • 2000 Tax Collection and Corruption in Fiscal Bodies
    by Panova Elena & Vasin Alexander
  • 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
  • 2000 Réformes douanières au Bénin et libéralisation commerciale du Nigeria. Un modèle EGC avec concurrence imparfaite appliquée au commerce trans-frontalier
    by Gautier, Jean-François
  • 2000 Tax Evasion and Trust
    by Robin Boadway & Nicolas Marceau & Steeve Mongrain
  • 2000 How mobile is capital within the European Union?
    by Joeri Gorter & A. Parikh
  • 2000 Hálapénz a magyar egészségügyben
    by Kornai, János & Gál, Róbert Iván & Bognár, Géza
  • 2000 Las cooperativas de crédito como entidades colaboradoras de la Administración tributaria
    by Cristóbal José Borrero Moro
  • 2000 Capital-Gains Realizations of the Rich and Sophisticated
    by Jonathan M. Siegel & Alan J. Auerbach
  • 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 Accounting for Growth in Post-Soviet Russia
    by Daniel Berkowitz and David N. DeJong & Daniel Berkowitz and David N. DeJong
  • 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
  • 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
  • 1999 Taxpayers Attitudes Toward Risk and Amnesty Participation: Economic Analysis and Evidence for the Italian Case
    by Marchese, Carla & Privileggi, Fabio
  • 1999 Understanding Tax Evasion Dynamics
    by Eduardo M.R.A. Engel & James R. Hines, Jr.
  • 1999 Auditing with Signals
    by Inés Macho-Stadler & David Pérez-Castrillo
  • 1999 Tax Evasion: A Real Option Approach
    by Forsfält, Tomas
  • 1999 Informal Sector in Developed and less Developed Countries: A Literature Survey
    by Klarita Gerxhani
  • 1999 Why do Firms Hide? Bribes and Unofficial Activity After Communism
    by Johnson, Simon & McMillan, John & Woodruff, Christopher
  • 1999 Bounding the benefits of stochastic auditing: The case of risk-neutral agents
    by Christopher M. Snyder
  • 1998 Argumente für die Harmonisierung der indirekten Steuern in der EG
    by Gregor A. Larbig
  • 1998 Efficient Environmental Policy with Imperfect Compliance
    by Sandmo, A.
  • 1998 Corruption, Extortion and Evasion
    by Hindriks, J. & Keen, M. & Muthoo, A.
  • 1998 Corruption, Tax Evasion and the Laffer Curve
    by Ira N. Gang & Amal Sanyal & Omkar Goswami
  • 1998 Decomposing Revenue Effects of Tax Evasion, Base Broadening and Tax Rate Reduction
    by Ira N. Gang & Arindam Das-Gupta
  • 1998 The Determinants of Income Tax Compliance: Evidence from a Controlled Experiment in Minnesota
    by Marsha Blumenthal & Charles Christian & Joel Slemrod
  • 1998 Increasing Shadow Economies all over the World - Fiction or Reality?
    by Ernste, Dominik & Schneider, Friedrich
  • 1998 Increasing Shadow Economies all over the World - Fiction or Reality?
    by Enste, Dominik & Schneider, Friedrich
  • 1998 Inequality in Greece: an analysis by income source
    by Christos Papatheodorou
  • 1998 Corruption, The Re-Design of Tax Systems and the Value-Added Tax
    by John Toye
  • 1998 Determinants of aggregate income-tax-evasion behaviour: the case of US
    by R.J. CEBULA
  • 1998 Determinants of aggregate income-tax-evasion behaviour: the case of US
    by R.J. CEBULA
  • 1998 Partner leasing in Sweden : a case study in financial innovation and re-regulation
    by Ken Angelin & L. Peter Jennergren
  • 1998 Evasive Ability and the Efficiency Cost of the Underground Economy
    by Filip Palda
  • 1997 Tax Compliance Games with Imperfect Auditing
    by Bardsley, P.
  • 1997 Tax Evasion as a Disciplinary Mechanism for Fiscal Policy
    by Renstrom, T.I.
  • 1997 Tax Evasion in Italy
    by Massimo Bordignon & Alberto Zanardi
  • 1997 Imperfect Decision-Making and the Tax Payer Puzzle
    by Schmidtchen, Dieter & Kirstein, Roland
  • 1997 Revised estimates of the Underground Economy: Implications of US Currency held abroad
    by Feige, Edgar L.
  • 1997 Are Underground Workers More Likely to be Underground Consumers?
    by Fortin, Bernard & Lacroix, Guy & Montmarquette, Claude
  • 1997 Redistribution with unobservable bequests: a case for taxing capital income
    by BOADWAY, Robin & MARCHAND, Maurice & PESTIEAU, Pierre
  • 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 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
  • 1996 Schattenwirtschaft und Arbeitsplatzschaffung
    by Merz, Joachim
  • 1996 An Empirical Analysis of the Impact of Government Tax and Auditing Policies on the Size of the Underground Economy: The Case of the United States, 1973-94
    by Cebula, Richard
  • 1996 The Minnesota income tax compliance experiment: State tax results
    by Coleman, Stephen
  • 1996 Tax Avoidance and Value-Added vs. Income Taxation in an Open Economy
    by Roger H. Gordon & Soren Bo Nielsen
  • 1996 Schattenwirtschaft und Arbeitsplatzschaffung
    by Joachim Merz
  • 1996 Exploring the Underground Economy
    by
  • 1996 Do Government Wage Cuts Close Budget Deficits? Costs of Corruption
    by Nadeem Ul Haque & Ratna Sahay
  • 1996 The Costs of Taxation and the Marginal Efficiency Cost of Funds
    by Joel Slemrod & Shlomo Yitzhaki
  • 1995 International Capital Tax Evasion and the Foreign Tax Credit Puzzle
    by Scharf, Kimberley Ann
  • 1995 Economic Measurement and the Bias in Policy Choice
    by Myles, G.D.
  • 1995 Tax Evasion, Social Customs and Optimal Auditing
    by Myles, G.D. & Naylor, R.A.
  • 1995 Optimal Auditing when Some Individuals are Tax-return Exempt
    by Macho-Stadler, I. & Perez-Castillo, D.
  • 1995 How Tax Complexity and Enforcement Affect the Equity and Efficiency of The Income Tax
    by Louis Kaplow
  • 1995 Tax evasion and growth
    by Matthias Wrede
  • 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
  • 1994 Optimal non-linear income taxation when income from elastic labour supply is costly to monitor
    by SCHROYEN, Fred
  • 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
  • 1993 Fiscal Anarchy in the U.K.: Modelling Poll Tax Noncompliance
    by Timothy Besley & Ian Preston & Michael Ridge
  • 1993 Anti-Tax Revolutions and Symbolic Prosecutions
    by Holger C. Wolf
  • 1993 Market and Non-market Labor Supply and Recent German Tax Reform Impacts - Behavioral Response in a Combined Dynamic and Static Microsimulation Model
    by Joachim Merz
  • 1993 A Primer on Tax Evasion
    by Vito Tanzi & Parthasarathi Shome
  • 1992 Tax evasion in an open economy
    by Tillmann,Georg
  • 1992 Towards a Theory of the Direct-Indirect Tax Mix
    by Robin Boadway & Maurice Marchand & Pierre Pestieau
  • 1992 Towards a theory of the direct-indirect tax mix
    by BOADWAY, Robin & MARCHAND, Maurice & PESTIEAU, Pierre
  • 1991 Trafficking in drugs and economic theory
    by Pandey, S.S.D.
  • 1990 Cheating the Government: The Economics of Evasion
    by Frank A. Cowell
  • 1990 Lawyers as Agents of the Devil in a Prisoner's Dilemma Game
    by Orley Ashenfelter & David Bloom
  • 1989 Currency Velocity and cash payments in the U.S. Economy: The Currency Enigma
    by Feige, Edgar L.
  • Living in Two Neighborhoods - Social Interactions in the Lab
    by Armin Falk & Urs Fischbacher & Simon Gächter
  • Trust Breeds Trust: How Taxpayers are Treated
    by Lars P. Feld & Bruno S. Frey
  • Social capital and undeclared work: an empirical analysis in Italy from 1998 to 2008
    by Maria Felice Arezzo
  • Cash, Hoarding and the Underground Economy
    by Michael Pickhardt & Jordi Sardà
  • Size and causes of the underground economy in Spain: A correction of the record and new evidence from the MCDR approach
    by Michael Pickhardt & Jordi Sardà
  • Income Tax Evasion Dynamics: Evidence from an Agent-based Econophysics Model
    by Michael Pickhardt & Goetz Seibold
  • Income Tax Evasion in a Society of Heterogeneous Agents – Evidence from an Agent-based Model
    by Sascha Hokamp & Michael Pickhardt
  • 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
  • Reasoning and Institutions: Do Markets Facilitate Logical Reasoning in the Wason Selection Task?
    by Werner Güth & M. Vittoria Levati & Rupert Sausgruber
  • On the Evolution of Compliance and Regulation with Tax Evading Agents
    by Anastasios Xepapadeas & Yannis Petrohilos-Andrianos
  • Estimating the Shadow Economy in Italy: a Structural Equation Approach
    by Dell'Anno, Roberto