Research classified by Journal of Economic Literature (JEL) codes

2020

• Garcia, Filomena & Opromolla, Luca David & Vezzulli, Andrea & Marques, Rafael, 2020, "The effects of official and unofficial information on tax compliance," Journal of Economic Psychology, Elsevier, volume 78, issue C, DOI: 10.1016/j.joep.2020.102265.
• Engel, Christoph & Mittone, Luigi & Morreale, Azzurra, 2020, "Tax morale and fairness in conflict an experiment," Journal of Economic Psychology, Elsevier, volume 81, issue C, DOI: 10.1016/j.joep.2020.102314.
• Moro-Egido, Ana I. & Solano-García, Ángel, 2020, "Does the perception of benefit fraud shape tax attitudes in Europe?," Journal of Policy Modeling, Elsevier, volume 42, issue 5, pages 1085-1105, DOI: 10.1016/j.jpolmod.2020.01.008.
• Bastani, Spencer & Giebe, Thomas & Miao, Chizheng, 2020, "Ethnicity and tax filing behavior," Journal of Urban Economics, Elsevier, volume 116, issue C, DOI: 10.1016/j.jue.2019.103215.
• Chen, Xikai & Lu, Meiting & Shan, Yaowen, 2020, "Changes in corporate effective tax rates during three decades in Japan," Pacific-Basin Finance Journal, Elsevier, volume 62, issue C, DOI: 10.1016/j.pacfin.2020.101367.
• Di Gioacchino, Debora & Fichera, Domenico, 2020, "Tax evasion and tax morale: A social network analysis," European Journal of Political Economy, Elsevier, volume 65, issue C, DOI: 10.1016/j.ejpoleco.2020.101922.
• Schuknecht, Ludger & Siegerink, Vincent, 2020, "The political economy of the G20 agenda on financial regulation," European Journal of Political Economy, Elsevier, volume 65, issue C, DOI: 10.1016/j.ejpoleco.2020.101941.
• Harju, Jarkko & Kosonen, Tuomas & Slemrod, Joel, 2020, "Missing miles: Evasion responses to car taxes," Journal of Public Economics, Elsevier, volume 181, issue C, DOI: 10.1016/j.jpubeco.2019.104108.
• Wier, Ludvig, 2020, "Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data," Journal of Public Economics, Elsevier, volume 184, issue C, DOI: 10.1016/j.jpubeco.2020.104153.
• Bond, Eric W. & Gresik, Thomas A., 2020, "Unilateral tax reform: Border adjusted taxes, cash flow taxes, and transfer pricing," Journal of Public Economics, Elsevier, volume 184, issue C, DOI: 10.1016/j.jpubeco.2020.104160.
• Erixson, Oscar & Escobar, Sebastian, 2020, "Deathbed tax planning," Journal of Public Economics, Elsevier, volume 185, issue C, DOI: 10.1016/j.jpubeco.2020.104170.
• Tazhitdinova, Alisa, 2020, "Are changes of organizational form costly? Income shifting and business entry responses to taxes," Journal of Public Economics, Elsevier, volume 186, issue C, DOI: 10.1016/j.jpubeco.2020.104187.
• Casi, Elisa & Spengel, Christoph & Stage, Barbara M.B., 2020, "Cross-border tax evasion after the common reporting standard: Game over?," Journal of Public Economics, Elsevier, volume 190, issue C, DOI: 10.1016/j.jpubeco.2020.104240.
• Boning, William C. & Guyton, John & Hodge, Ronald & Slemrod, Joel, 2020, "Heard it through the grapevine: The direct and network effects of a tax enforcement field experiment on firms," Journal of Public Economics, Elsevier, volume 190, issue C, DOI: 10.1016/j.jpubeco.2020.104261.
• Yousefi, Kowsar & Vesal, Mohammad & Pilvar, Hanifa, 2020, "Import tax evasion and avoidance: Evidence from Iran," The Quarterly Review of Economics and Finance, Elsevier, volume 75, issue C, pages 31-39, DOI: 10.1016/j.qref.2019.05.010.
• Montalvo, José G. & Piolatto, Amedeo & Raya, Josep, 2020, "Transaction-tax evasion in the housing market," Regional Science and Urban Economics, Elsevier, volume 81, issue C, DOI: 10.1016/j.regsciurbeco.2020.103526.
• Ouyang, Caiyue & Xiong, Jiacai & Huang, Kun, 2020, "Do multiple large shareholders affect tax avoidance? Evidence from China," International Review of Economics & Finance, Elsevier, volume 67, issue C, pages 207-224, DOI: 10.1016/j.iref.2019.12.009.
• Li, Xiaoxia & Cai, Guilong & Luo, Danglun, 2020, "GDP distortion and tax avoidance in local SOEs: Evidence from China," International Review of Economics & Finance, Elsevier, volume 69, issue C, pages 582-598, DOI: 10.1016/j.iref.2020.06.042.
• Bernasconi, Michele & Bernhofer, Juliana, 2020, "Catch Me If You Can: Testing the reduction of compound lotteries axiom in a tax compliance experiment," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 84, issue C, DOI: 10.1016/j.socec.2019.101479.
• Fjeldstad, Odd-Helge & Kagoma, Cecilia & Mdee, Ephraim & Sjursen, Ingrid Hoem & Somville, Vincent, 2020, "The customer is king: Evidence on VAT compliance in Tanzania," World Development, Elsevier, volume 128, issue C, DOI: 10.1016/j.worlddev.2019.104841.
• Kemme, David M. & Parikh, Bhavik & Steigner, Tanja, 2020, "Tax Morale and International Tax Evasion," Journal of World Business, Elsevier, volume 55, issue 3, DOI: 10.1016/j.jwb.2019.101052.
• Ashworth, J. & Goodhart, C. A. E., 2020, "The surprising recovery of currency usage," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 105303, Jun.
• Johannesen, Niels & Langetieg, Patrick & Reck, Daniel & Risch, Max & Slemrod, Joel, 2020, "Taxing hidden wealth: the consequences of U.S. enforcement initiatives on evasive foreign accounts," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 105864, Aug.
• Sara Torregrosa-Hetland, 2020, "Inequality in tax evasion: the case of the Spanish income tax," Applied Economic Analysis, Emerald Group Publishing Limited, volume 28, issue 83, pages 89-109, March, DOI: 10.1108/AEA-01-2020-0007.
• Alex A.T. Rathke & Amaury José Rezende & Christoph Watrin, 2020, "The impact of countries' transfer pricing rules on profit shifting," Journal of Applied Accounting Research, Emerald Group Publishing Limited, volume 22, issue 1, pages 22-49, September, DOI: 10.1108/JAAR-03-2020-0034.
• George Hondroyiannis & Dimitrios Papaoikonomou, 2020, "The effect of card payments on VAT revenue in the euro area: evidence from a panel VECM," Journal of Economic Studies, Emerald Group Publishing Limited, volume 47, issue 6, pages 1281-1306, June, DOI: 10.1108/JES-03-2019-0138.
• Colin Williams & Gamze Oz-Yalaman, 2020, "Explaining the informal economy in Western Europe: beyond a rational economic actor perspective," Journal of Economic Studies, Emerald Group Publishing Limited, volume 48, issue 5, pages 1084-1096, September, DOI: 10.1108/JES-05-2020-0233.
• Gede Adi Yuniarta & I. Gusti Ayu Purnamawati, 2020, "Spiritual, psychological and social dimensions of taxpayers compliance," Journal of Financial Crime, Emerald Group Publishing Limited, volume 27, issue 3, pages 995-1007, June, DOI: 10.1108/JFC-03-2020-0045.
• Peterson K. Ozili, 2020, "Tax evasion and financial instability," Journal of Financial Crime, Emerald Group Publishing Limited, volume 27, issue 2, pages 531-539, January, DOI: 10.1108/JFC-04-2019-0051.
• Ahmed Alhadi & Ahsan Habib & Grantley Taylor & Mostafa Hasan & Khamis Al-Yahyaee, 2020, "Financial statement comparability and corporate investment efficiency," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 29, issue 6, pages 1283-1313, November, DOI: 10.1108/MEDAR-12-2019-0629.
• Raga Hudori & Elia Mustikasari, 2020, "The Strength of Audits, Reporting Standards and Corruption, on Tax Evasion: A Cross-Country Study," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 554-567.
• Jay Pil CHOI & Taiji FURUSAWA & Jota ISHIKAWA, 2020, "Transfer Pricing Regulation and Tax Competition," Discussion papers, Research Institute of Economy, Trade and Industry (RIETI), number 20035, Apr.
• Javier Garcia-Bernardo & Petr Jansky & Thomas Torslov, 2020, "Multinational Corporations´ Effective Tax Rates: Evidence from Orbis," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2020/20, Jun, revised Jun 2020.
• Petr Jansky & Andres Knobel & Markus Meinzer & Tereza Palanska & Miroslav Palansky, 2020, "Country-by-Country Reporting and Other Financial Transparency Measures Affecting the European Union," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2020/21, Aug, revised Aug 2020.
• Sophio Togonidze & Evzen Kocenda, 2020, "Macroeconomic Responses of Emerging Market Economies to Oil Price Shocks: Analysis by Region and Resource Profile," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2020/35, Sep, revised Sep 2020.
• Petr Jansky & Markus Meinzer & Miroslav Palansky & Leyla Ates & Alex Cobham & Moran Harari & Lucas Millan-Narotzky, 2020, "The Corporate Tax Haven Index: A New Geography of Profit Shifting," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2020/38, Sep, revised Sep 2020.
• Petr Jansky, 2020, "Corporate Effective Tax Rates for Research and Policy," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2020/41, Oct, revised Oct 2020.
• Marvin Cardoza & Justin Holz & John List & Alejandro Zentner & Joaquin Zentner, 2020, "The $100 Million Nudge: Increasing Tax Compliance of Businesses and the Self-Employed using a Natural Field Experiment," Natural Field Experiments, The Field Experiments Website, number 00712.
• Arbex, Marcelo Aarestru & Mattos, Enlinson, 2020, "Limited tax capacity and the optimal taxation of firms," Textos para discussão, FGV EESP - Escola de Economia de São Paulo, Fundação Getulio Vargas (Brazil), number 539, Nov.
• Debora Di Gioacchino & Laura Sabani & Stefano Usai, 2020, "Why education expenditures differ across countries? The role of income inequality, human capital, and the inclusiveness of the education system," Working Papers - Economics, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa, number wp2020_15.rdf.
• Iftekhar Hasan & Panagiotis Karavitis & Pantelis Kazakis & Woon Sau Leung, 2020, "Corporate Social Responsibility and Profit Shifting," Working Papers, Business School - Economics, University of Glasgow, number 2020_28, Oct.
• Nicolas Jacquemet & Stephane Luchini & A. Malézieux & Jason F. Shogren, 2020, "Who’ll stop lying under oath? Empirical evidence from tax evasion games," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number hal-02576845, May, DOI: 10.1016/j.euroecorev.2020.103369.
• Nicolas Jacquemet & Stephane Luchini & A. Malézieux & Jason F. Shogren, 2020, "Who’ll stop lying under oath? Empirical evidence from tax evasion games," Post-Print, HAL, number hal-02576845, May, DOI: 10.1016/j.euroecorev.2020.103369.
• Nicolas Jacquemet & Stephane Luchini & A. Malézieux & Jason F. Shogren, 2020, "Who’ll stop lying under oath? Empirical evidence from tax evasion games," PSE-Ecole d'économie de Paris (Postprint), HAL, number hal-02576845, May, DOI: 10.1016/j.euroecorev.2020.103369.
• Emmanuel Saez & Gabriel Zucman, 2020, "Trends in US Income and Wealth Inequality: Revising After the Revisionists," Working Papers, HAL, number halshs-03022102, Oct.
• Thomas Torslov & Ludvig Wier & Gabriel Zucman, 2020, "The Missing Profits of Nations," Working Papers, HAL, number halshs-03022293, Apr.
• Max Gillman, 2020, "Income Tax Evasion: Tax Elasticity, Welfare, and Revenue," CERS-IE WORKING PAPERS, Institute of Economics, Centre for Economic and Regional Studies, number 2038, Sep.
• Anikó Bíró & Dániel Prinz & László Sándor, 2020, "Tax Evasion and the Minimum Wage," CERS-IE WORKING PAPERS, Institute of Economics, Centre for Economic and Regional Studies, number 2043, Oct.
• Blix, Mårten, 2020, "Money for Nothin’ – Digitalization and Fluid Tax Bases," Working Paper Series, Research Institute of Industrial Economics, number 1316, Feb.
• Gresik, Thomas A. & Schindler, Dirk & Schjelderup, Guttorm, 2020, "Playing Easy or Playing Hard to Get: When and How to Attract FDI," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2020/7, Jun.
• Gloria Alarcón-García & José Daniel Buendía Azorín & María del Mar Sánchez de la Vega, 2020, "Shadow economy and national culture: A spatial approach," Hacienda Pública Española / Review of Public Economics, IEF, volume 232, issue 1, pages 53-74, March.
• Tiara Puspita & Azwardi Azwardi & Lukluk Fuadah, 2020, "The Effect of Committees Under the Board of Commissioners, Profitability and Inventory Intensity on Tax Aggressiveness (The Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange 2014-2018)," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 114-122, March.
• Nurul Khafizah & Azwardi Azwardi & Lukluk Fuadah, 2020, "The Influence of Tax Knowledge, Tax Service Quality, Tax Audit and Use of Tax Sanctions on Tax Evasion: The Case Study of KPP Pratama Seberang Ulu 1 Palembang," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 68-74, December.
• Enas Abdullah Hassan, 2020, "The Economic Consequence Of International Financial Reporting Standards Adoption: Evidence From Corporate Tax Avoidance In Gulf States," Accounting & Taxation, The Institute for Business and Finance Research, volume 12, issue 1, pages 45-65.
• Salahudeen Saeed, 2020, "Evidence On Ethical Tax Practices By Companies Listed On The Ghana Stock Exchange," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 11, issue 1, pages 1-12.
• Eguino, Huáscar & Schächtele, Simeon, 2020, "A Playground for Tax Compliance?: Testing Fiscal Exchange in an RCT in Argentina," IDB Publications (Working Papers), Inter-American Development Bank, number 10561, Aug, DOI: http://dx.doi.org/10.18235/0002609.
• Eguino, Huáscar & Román, Soraya & Schächtele, Simeon, 2020, "Nudging Taxpayer Registration?: Field Experimental Evidence on Backfiring Incentives," IDB Publications (Working Papers), Inter-American Development Bank, number 10812, Nov, DOI: http://dx.doi.org/10.18235/0002827.
• Azuero, Rodrigo & Bosch, Mariano & Cardoza, Marvin & Sánchez-Navarro, Dennis, 2019, "Productivity, Misallocation, and Special Tax Regimes in the Dominican Republic," IDB Publications (Working Papers), Inter-American Development Bank, number 9823, Sep, DOI: http://dx.doi.org/10.18235/0001888.
• Kerstin Grosch, Kerstin & Müller, Stephan & Rau, Holger A. & Zhurakhovska, Lilia, 2020, "Selection into Leadership and Dishonest Behavior of Leaders: A Gender Experiment," IHS Working Paper Series, Institute for Advanced Studies, number 19, Aug.
• Fatas, Enrique & Morales, Antonio J. & Sonntag, Axel, 2020, "Empowering consumers to reduce corporate tax avoidance: Theory and Experiments," IHS Working Paper Series, Institute for Advanced Studies, number 21, Aug.
• Jonathan Ashworth & Charles A.E. Goodhart, 2020, "The Surprising Recovery of Currency Usage," International Journal of Central Banking, International Journal of Central Banking, volume 16, issue 3, pages 239-277, June.
• Mr. Shafik Hebous, 2020, "Global Firms, National Corporate Taxes: An Evolution of Incompatibility," IMF Working Papers, International Monetary Fund, number 2020/178, Sep.
• Fišar, Miloš & Reggiani, Tommaso G. & Sabatini, Fabio & Špalek, Jiří, 2020, "Media Bias and Tax Compliance: Experimental Evidence," IZA Discussion Papers, IZA Network @ LISER, number 12938, Jan.
• Dean, Andres & Fleitas, Sebastian & Zerpa, Mariana, 2020, "Dynamic Incentives in Retirement Earnings-Replacement Benefits," IZA Discussion Papers, IZA Network @ LISER, number 12982, Feb.
• Canta, Chiara & Cremer, Helmuth & Gahvari, Firouz, 2020, "Welfare Improving Tax Evasion," IZA Discussion Papers, IZA Network @ LISER, number 13483, Jul.
• Mbara, Gilbert & Tyrowicz, Joanna & Kokoszczynski, Ryszard, 2020, "Striking a Balance: Optimal Tax Policy with Labor Market Duality," IZA Discussion Papers, IZA Network @ LISER, number 13631, Aug.
• Castro, Juan Francisco & Velásquez, Daniel & Beltrán, Arlette & Yamada, Gustavo, 2020, "Spillovers and Long-Run Effects of Messages on Tax Compliance: Experimental Evidence from Peru," IZA Discussion Papers, IZA Network @ LISER, number 13974, Dec.
• James Alm & Matthias Kasper, 2020, "Tax evasion, market adjustments, and income distribution," IZA World of Labor, Institute of Labor Economics (IZA), pages 1-91, February.
• Dr. Meenu Singh, 2020, "Crime Against Women and Its Impact on Status - Reflection of Patriyarchal Values," Journal of Commerce and Trade, Society for Advanced Management Studies, volume 15, issue 2, pages 36-39, October.
• Ulrich Glogowsky, 2020, "Behavioral Responses to Inheritance and Gift Taxation: Evidence from Germany," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2020-22, Oct.
• James Alm & Ali Enami & Michael McKee, 2020, "Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior," Atlantic Economic Journal, Springer;International Atlantic Economic Society, volume 48, issue 2, pages 147-159, June, DOI: 10.1007/s11293-020-09672-4.
• Stefanos A. Tsikas, 2020, "Enforce taxes, but cautiously: societal implications of the slippery slope framework," European Journal of Law and Economics, Springer, volume 50, issue 1, pages 149-170, August, DOI: 10.1007/s10657-020-09660-8.
• Sabine Schenkelberg, 2020, "The Cadbury Schweppes judgment and its implications on profit shifting activities within Europe," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 1, pages 1-31, February, DOI: 10.1007/s10797-019-09553-w.
• Bing Ye & Xunyong Xiang, 2020, "Intergovernmental transfers and tax noncompliance," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 2, pages 312-338, April, DOI: 10.1007/s10797-019-09554-9.
• Merike Kukk & Alari Paulus & Karsten Staehr, 2020, "Cheating in Europe: underreporting of self-employment income in comparative perspective," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 2, pages 363-390, April, DOI: 10.1007/s10797-019-09562-9.
• George Economides & Apostolis Philippopoulos & Anastasios Rizos, 2020, "Optimal tax policy under tax evasion," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 2, pages 339-362, April, DOI: 10.1007/s10797-019-09564-7.
• Jianjun Li & Xuan Wang, 2020, "Does VAT have higher tax compliance than a turnover tax? Evidence from China," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 2, pages 280-311, April, DOI: 10.1007/s10797-019-09567-4.
• Kunka Petkova & Andrzej Stasio & Martin Zagler, 2020, "On the relevance of double tax treaties," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 3, pages 575-605, June, DOI: 10.1007/s10797-019-09570-9.
• Kristoffer Berg & Thor O. Thoresen, 2020, "Problematic response margins in the estimation of the elasticity of taxable income," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 3, pages 721-752, June, DOI: 10.1007/s10797-019-09576-3.
• John Creedy & Norman Gemmell, 2020, "The elasticity of taxable income of individuals in couples," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 4, pages 931-950, August, DOI: 10.1007/s10797-019-09581-6.
• Matthew Gould & Matthew D. Rablen, 2020, "Voluntary disclosure schemes for offshore tax evasion," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 4, pages 805-831, August, DOI: 10.1007/s10797-019-09586-1.
• Katarzyna Bilicka & André Seidel, 2020, "Profit shifting and corruption," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 5, pages 1051-1080, October, DOI: 10.1007/s10797-020-09596-4.
• Aija Rusina, 2020, "Name and shame? Evidence from the European Union tax haven blacklist," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 6, pages 1364-1424, December, DOI: 10.1007/s10797-020-09594-6.
• Thiess Buettner & Carolin Holzmann & Felix Kreidl & Hendrik Scholz, 2020, "Withholding-tax non-compliance: the case of cum-ex stock-market transactions," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 6, pages 1425-1452, December, DOI: 10.1007/s10797-020-09602-9.
• Frank M. Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2020, "The effects of income taxation on entrepreneurial investment: A puzzle?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 6, pages 1321-1363, December, DOI: 10.1007/s10797-020-09606-5.
• Xiaoxue Li & Liu Tian & Jing Xu, 2020, "Missing social security contributions: the role of contribution rate and corporate income tax rate," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 27, issue 6, pages 1453-1484, December, DOI: 10.1007/s10797-020-09613-6.
• Tobias Beck & Christoph Bühren & Björn Frank & Elina Khachatryan, 2020, "Can Honesty Oaths, Peer Interaction, or Monitoring Mitigate Lying?," Journal of Business Ethics, Springer, volume 163, issue 3, pages 467-484, May, DOI: 10.1007/s10551-018-4030-z.
• Ming-Chin Chen & Chia-Wen Chang & Mei-Chueh Lee, 2020, "The effect of chief financial officers’ accounting expertise on corporate tax avoidance: the role of compensation design," Review of Quantitative Finance and Accounting, Springer, volume 54, issue 1, pages 273-296, January, DOI: 10.1007/s11156-019-00789-5.
• Sattar Mansi & Jianping Qi & Han Shi, 2020, "Advertising and tax avoidance," Review of Quantitative Finance and Accounting, Springer, volume 54, issue 2, pages 479-516, February, DOI: 10.1007/s11156-019-00796-6.
• Antonio Sánchez Sierra & Marco Antonio Daza Mercado & Maricela Lemus Arellano, 2020, "Ética tributaria en México, reflexiones sobre su aplicación práctica," Proyecciones, IIEC, Univeridad Nacional de La Plata., Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 14, pages 40-50, January-D, DOI: https://doi.org/10.24215/26185474e0.
• George Casamatta, 2020, "Optimal income taxation with tax avoidance and endogenous labor supply," Working Papers, Laboratoire Lieux, Identités, eSpaces et Activités (LISA), number 017, Jun.
• Gareth Liu-Evans & Shalini Mitra, 2020, "Formal sector enforcement and welfare," Working Papers, University of Liverpool, Department of Economics, number 202030, Oct.
• Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2020, "The effects of income taxation on entrepreneurial investment: A puzzle?," Munich Reprints in Economics, University of Munich, Department of Economics, number 84719.
• Mukunoki, Hiroshi & Okoshi, Hirofumi, 2020, "Tariff Elimination versus Tax Avoidance: Free Trade Agreements and Transfer Pricing," Discussion Papers in Economics, University of Munich, Department of Economics, number 71608, Apr.
• Nora Paulus, 2020, "The Impact of CFC-Rules on Tax Competition," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 20-17.
• Astrid Dannenberg & Elina Khachatryan, 2020, "A Comparison of Individual and Group Behavior in a Competition with Cheating Opportunities," MAGKS Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 202003.
• Ana Venâncio & Victor Barros & Clara Raposo, 2020, "Corporate taxes and high-quality entrepreneurship: evidence from a tax reform," GEE Papers, Gabinete de Estratégia e Estudos, Ministério da Economia, number 0140, Jan, revised Jan 2020.
• James Alm & Kay Blaufus & Martin Fochmann & Erich Kirchler & Peter N. C. Mohr & Nina E. Olson & Benno Torgler, 2020, "Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 76, issue 4, pages 396-428, DOI: 10.1628/fa-2020-0014.
• Sarah Godar, 2021, "Tax-Haven Investors and Corporate Profitability - Evidence of Profit Shifting by German Affiliates of Multinational Firms," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 77, issue 4, pages 345-375, DOI: 10.1628/fa-2021-0013.
• Matthias Kasper & James Alm, 2022, "Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 78, issue 1-2, pages 87-111, DOI: 10.1628/fa-2021-0014.
• Pietro Battiston & Simona Gamba & Alessandro Santoro, 2020, "Optimizing Tax Administration Policies with Machine Learning," Working Papers, University of Milano-Bicocca, Department of Economics, number 436, Mar, revised Mar 2020.
• Tiziana Marie Gauci & Noel Rapa, 2020, "An analysis of the shadow economy in Malta: A Currency Demand and MIMIC model approach," CBM Working Papers, Central Bank of Malta, number WP/02/2020.
• Tomomi Sakurai, 2020, "Profit Shifting by Japanese Multinational Corporations," Discussion papers, Policy Research Institute, Ministry of Finance Japan, number ron332, Sep.
• Libor Dusek & Nicolas Pardo & Christian Traxler, 2020, "Salience, Incentives, and Timely Compliance: Evidence from Speeding Tickets," Discussion Paper Series of the Max Planck Institute for Behavioral Economics, Max Planck Institute for Behavioral Economics, number 2020_09, May.
• Sven A. Simon, 2020, "Is It a Lie if I Don't Know? Self-Serving Dishonesty Under Ignorance," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2020-12, Dec.
• Miloš Fišar & Tommaso Reggiani & Fabio Sabatini & Jiří Špalek, 2020, "Media Bias and Tax Compliance: Experimental Evidence," MUNI ECON Working Papers, Masaryk University, number 2020-01, Jan, revised Feb 2023, DOI: 10.5817/WP_MUNI_ECON_2020-01.
• Yazan Al-Karablieh & Evangelos Koumanakos & Stefanie Stantcheva, 2020, "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," NBER Chapters, National Bureau of Economic Research, Inc, "NBER International Seminar on Macroeconomics 2020".
• Louis Kaplow, 2020, "A Unified Perspective on Efficiency, Redistribution, and Public Policy," NBER Working Papers, National Bureau of Economic Research, Inc, number 26683, Jan.
• Leopoldo Fergusson & Carlos A. Molina & James A. Robinson, 2020, "The Weak State Trap," NBER Working Papers, National Bureau of Economic Research, Inc, number 26848, Mar.
• Thomas R. Tørsløv & Ludvig S. Wier & Gabriel Zucman, 2020, "Externalities in International Tax Enforcement: Theory and Evidence," NBER Working Papers, National Bureau of Economic Research, Inc, number 26899, Mar.
• Justin E. Holz & John A. List & Alejandro Zentner & Marvin Cardoza & Joaquin Zentner, 2020, "The $100 Million Nudge: Increasing Tax Compliance of Businesses and the Self-Employed using a Natural Field Experiment," NBER Working Papers, National Bureau of Economic Research, Inc, number 27666, Aug.
• Yazan Al-Karablieh & Evangelos Koumanakos & Stefanie Stantcheva, 2020, "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," NBER Working Papers, National Bureau of Economic Research, Inc, number 27770, Sep.
• Brad C. Nathan & Ricardo Perez-Truglia & Alejandro Zentner, 2020, "My Taxes are Too Darn High: Why Do Households Protest their Taxes?," NBER Working Papers, National Bureau of Economic Research, Inc, number 27816, Sep.
• Emmanuel Saez & Gabriel Zucman, 2020, "Trends in US Income and Wealth Inequality: Revising After the Revisionists," NBER Working Papers, National Bureau of Economic Research, Inc, number 27921, Oct.
• Sylvain Chassang & Lucia Del Carpio & Samuel Kapon, 2020, "Using Divide and Conquer to Improve Tax Collection: Theory and Laboratory Evidence," NBER Working Papers, National Bureau of Economic Research, Inc, number 28042, Oct.
• Elizabeth Linos & Allen Prohofsky & Aparna Ramesh & Jesse Rothstein & Matt Unrath, 2020, "Can Nudges Increase Take-up of the EITC?: Evidence from Multiple Field Experiments," NBER Working Papers, National Bureau of Economic Research, Inc, number 28086, Nov.
• Marcelo L. Bergolo & Martin Leites & Ricardo Perez-Truglia & Matias Strehl, 2020, "What Makes a Tax Evader?," NBER Working Papers, National Bureau of Economic Research, Inc, number 28235, Dec.
• A. Bauer & M. Rotemberg, 2020, "Tax avoidance in French Firms: Evidence from the Introduction of a Tax Notch," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number g2020-10.
• Ignacio P. Campomanes, 2020, "The Political Economy of Inequality, Mobility and Redistribution," NCID Working Papers, Navarra Center for International Development, University of Navarra, number 05/2020, Sep.
• Colin Williams, 2020, "An Institutional Theory of Tax Non- Compliance in Bulgaria: a Tax Morale Approach," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 33-49, March.
• Colin C. Williams, 2020, "Explaining the Variations in the Magnitude of Undeclared Work Across the 28 European Union Member States," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 203-223, June.
• Stoycho Dulevski, 2020, "An Analysis of the Taxation of Entertainers and Sportspersons Under Art. 17 OECD-MC," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 342-349, June.
• Colin C. Williams & Gamze Oz Yalaman & Abbi M. Kedir, 2020, "Evaluating Policy Approaches Towards Tackling Undeclared Work in the Czech Republic," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 396-417, September.
• Colin C. Williams & Adnan S. Efendic, 2020, "Evaluating the Relationship Between Migration and Participation in Undeclared Work: Lessons from Bosnia and Herzegovina," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 592-606, December.
• Georgi Ranchev, 2020, "Specifics of the Taxation of Transfer of Shares in Companies Owning Immovable Properties Based on the VAT Act," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 257-265, July.
• Ludger Schuknecht & Vincent Siegerink, 2020, "The political economy of the G20 agenda on financial regulation," OECD Working Papers on Finance, Insurance and Private Pensions, OECD Publishing, number 47, Aug, DOI: 10.1787/87677ba6-en.
• Tim Bulman, 2020, "Rejuvenating Greece’s labour market to generate more and higher-quality jobs," OECD Economics Department Working Papers, OECD Publishing, number 1622, Oct, DOI: 10.1787/8ea5033a-en.
• Oliver Röhn, 2020, "Enhancing the efficiency and equity of the tax system in Israel," OECD Economics Department Working Papers, OECD Publishing, number 1646, Dec, DOI: 10.1787/2b311bcc-en.
• FEHER Ioan, 2020, "Determined Factors Of Economic-Financial Criminality," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 157-167, December.
• Salvador Barrios & Diego d'Andria, 2020, "Profit Shifting and Industrial Heterogeneity," CESifo Economic Studies, CESifo Group, volume 66, issue 2, pages 134-156.
• Kiyoyasu Tanaka & Yoshihiro Hashiguchi, 2020, "Agglomeration economies in the formal and informal sectors: a Bayesian spatial approach‡," Journal of Economic Geography, Oxford University Press, volume 20, issue 1, pages 37-66.
• Burcin Col & Rose Liao & Stefan Zeume, 2020, "Corporate Inversions: Going beyond Tax Incentives," The Review of Corporate Finance Studies, Society for Financial Studies, volume 9, issue 1, pages 165-206.
• Ioana Claudia Dobre, 2020, "Considerations Regarding Shadow Economy and Tax Evasion," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 22-28, December.
• Mădălin-Mihai MoÈ›oc & Bogdan-Dumitru Cosofret, 2020, "The Implications of Economic Fraud – Legislative Analysis, Social Impact and Generic Risk Detection Models," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 406-411, December.
• Rigó, Csaba Balázs & Tóth, András, 2020, "The Symbolic Significance of Digital Services Tax and its Practical Consequences," Public Finance Quarterly, Corvinus University of Budapest, volume 65, issue 4, pages 515-530, DOI: https://doi.org/10.35551/PFQ_2020_4.

2019

• Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2019, "Tax Evasion and Inequality," American Economic Review, American Economic Association, volume 109, issue 6, pages 2073-2103, June.
• Joana Naritomi, 2019, "Consumers as Tax Auditors," American Economic Review, American Economic Association, volume 109, issue 9, pages 3031-3072, September.
• Kevin Milligan & Michael Smart, 2019, "An Estimable Model of Income Redistribution in a Federation: Musgrave Meets Oates," American Economic Journal: Economic Policy, American Economic Association, volume 11, issue 1, pages 406-434, February.
• Anne Brockmeyer & Spencer Smith & Marco Hernandez & Stewart Kettle, 2019, "Casting a Wider Tax Net: Experimental Evidence from Costa Rica," American Economic Journal: Economic Policy, American Economic Association, volume 11, issue 3, pages 55-87, August.
• Dhammika Dharmapala, 2019, "Profit Shifting in a Globalized World," AEA Papers and Proceedings, American Economic Association, volume 109, pages 488-492, May.
• Daniel Garrett & Juan Carlos Suárez Serrato, 2019, "How Elastic is the Demand for Tax Havens? Evidence from the US Possessions Corporations Tax Credit," AEA Papers and Proceedings, American Economic Association, volume 109, pages 493-499, May.
• Sebastián Bustos & Dina Pomeranz & José Vila-Belda & Gabriel Zucman, 2019, "Challenges of Monitoring Tax Compliance by Multinational Firms: Evidence from Chile," AEA Papers and Proceedings, American Economic Association, volume 109, pages 500-505, May.
• Joel Slemrod, 2019, "Tax Compliance and Enforcement," Journal of Economic Literature, American Economic Association, volume 57, issue 4, pages 904-954, December.
• José Luis Maia & Matías Fernández Piana, 2019, "Prociclicidad en la Recaudación del IVA," Asociación Argentina de Economía Política: Working Papers, Asociación Argentina de Economía Política, number 4168, Nov.
• Florencia Verónica Pedroni & Anahí Briozzo & Gabriela Pesce, 2019, "¿Por qué no declarar todo? Determinantes de la subfacturación empresarial en la Argentina," Asociación Argentina de Economía Política: Working Papers, Asociación Argentina de Economía Política, number 4186, Nov.
• Laila Ait Bihi Ouali, 2019, "Top Income Tax Evasion and Redistribution Preferences: Evidence from the Panama Papers," AMSE Working Papers, Aix-Marseille School of Economics, France, number 1901, Jan.
• Tomasz Nowak, 2019, "Miedzynarodowe planowanie podatkowe z wykorzystaniem spólki prawa luksemburskiego," International Economics, University of Lodz, Faculty of Economics and Sociology, issue 27, pages 168-186, September, DOI: 10.18778/2082-4440.27.02.
• Gabriel Zucman, 2019, "Global Wealth Inequality," Annual Review of Economics, Annual Reviews, volume 11, issue 1, pages 109-138, August, DOI: 10.1146/annurev-economics-080218-02.
• Antonios M. Koumpias & Jorge Martinez-Vazquez, 2019, "The Impact of Media Campaigns on Tax Filing: Quasi-Experimental Evidence from Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper1901, Feb.
• Olena Tymchenko & Yuliia Sybirianska & Alla Abramova, 2019, "The Approach to Tax Debtors Segmentation," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 103-119.
• Josep M. Raya & Amedeo Piolatto & José García-Montalvo, 2019, "Transaction-tax Evasion in the Housing Market," Working Papers, Barcelona School of Economics, number 1080, Mar.
• Bejaković Predrag & Bezeredi Slavko, 2019, "Determinants of Tax Morale in Croatia: an Ordered Logit Model," Business Systems Research, Sciendo, volume 10, issue 2, pages 37-48, September, DOI: 10.2478/bsrj-2019-016.
• Yulia Chikish & Brad R. Humphreys & Crocker Liu & Adam Nowak, 2019, "Sports‐Led Tourism, Spatial Displacement, And Hotel Demand," Economic Inquiry, Western Economic Association International, volume 57, issue 4, pages 1859-1878, October, DOI: 10.1111/ecin.12820.
• Wenjing Gao & Yao Lu & Xinzheng Shi, 2019, "Trade Liberalization And Corporate Income Tax Avoidance," Economic Inquiry, Western Economic Association International, volume 57, issue 4, pages 1963-1980, October, DOI: 10.1111/ecin.12810.
• Randall K. Filer & Jan Hanousek & Tomáš Lichard & Karine Torosyan, 2019, "‘Flattening’ tax evasion? : Evidence from the post‐communist natural experiment," The Economics of Transition, The European Bank for Reconstruction and Development, volume 27, issue 1, pages 223-246, January, DOI: 10.1111/ecot.12189.
• James Alm, 2019, "What Motivates Tax Compliance?," Journal of Economic Surveys, Wiley Blackwell, volume 33, issue 2, pages 353-388, April, DOI: 10.1111/joes.12272.
• Laszlo Goerke, 2019, "Corporate social responsibility and tax avoidance," Journal of Public Economic Theory, Association for Public Economic Theory, volume 21, issue 2, pages 310-331, April, DOI: 10.1111/jpet.12341.
• Carlos Bethencourt & Lars Kunze, 2019, "Tax evasion, social norms, and economic growth," Journal of Public Economic Theory, Association for Public Economic Theory, volume 21, issue 2, pages 332-346, April, DOI: 10.1111/jpet.12346.
• Tobias Hauck, 2019, "Lobbying and the international fight against tax havens," Journal of Public Economic Theory, Association for Public Economic Theory, volume 21, issue 3, pages 537-557, June, DOI: 10.1111/jpet.12361.
• Derek Kellenberg & Arik Levinson, 2019, "Misreporting trade: Tariff evasion, corruption, and auditing standards," Review of International Economics, Wiley Blackwell, volume 27, issue 1, pages 106-129, February, DOI: 10.1111/roie.12363.
• Petr Janský & Marek Šedivý, 2019, "Estimating the revenue costs of tax treaties in developing countries," The World Economy, Wiley Blackwell, volume 42, issue 6, pages 1828-1849, June, DOI: 10.1111/twec.12764.
• Jacquemet Nicolas & Luchini Stéphane & Malézieux Antoine & Shogren Jason F., 2019, "A Psychometric Investigation of the Personality Traits Underlying Individual Tax Morale," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 19, issue 3, pages 1-25, July, DOI: 10.1515/bejeap-2018-0149.
• Di Nola Alessandro & Kocharkov Georgi & Vasilev Aleksandar, 2019, "Envelope wages, hidden production and labor productivity," The B.E. Journal of Macroeconomics, De Gruyter, volume 19, issue 2, pages 1-30, June, DOI: 10.1515/bejm-2018-0252.
• Aurazo Jose & Vasquez Jose, 2019, "Merchant Card Acceptance: An Extension of the Tourist Test for Developing Countries," Review of Network Economics, De Gruyter, volume 18, issue 2, pages 109-139, June, DOI: 10.1515/rne-2019-0030.
• Radu Vranceanu & Angela Sutan & Delphine Dubart, 2019, "Insatisfaction à l’égard de l’impôt et séquence temporelle du prélèvement : une étude expérimentale," Revue économique, Presses de Sciences-Po, volume 70, issue 6, pages 1227-1240.
• Dorian Carloni & Daniel Fried & Molly Saunders-Scott, 2019, "The Effect of Tax-Motivated Transfer Pricing on U.S. Aggregate Trade Statistics: Working Paper 2019-05," Working Papers, Congressional Budget Office, number 55284, May.
• Kevin Comeau, 2019, "Why We Fail to Catch Money Launderers 99.9 percent of the Time," e-briefs, C.D. Howe Institute, number 291, May.
• Mardhiah Mardhiah & Riyana Miranti & Robert Tanton, 2019, "The Slippery Slope Framework: Extending the Analysis by Investigating Factors Affecting Trust and Power," CESifo Working Paper Series, CESifo, number 7494.
• Spencer Bastani & Thomas Giebe & Chizheng Miao, 2019, "Ethnicity and tax filing behavior," CESifo Working Paper Series, CESifo, number 7576.
• Michael Masiya, 2019, "Lessons from Voluntary Compliance Window (VCW): Malawi's tax amnesty programme," CESifo Working Paper Series, CESifo, number 7584.
• Knut Løyland & Oddbjørn Raaum & Gaute Torsvik & Arnstein Øvrum, 2019, "Compliance effects of risk-based tax audits," CESifo Working Paper Series, CESifo, number 7616.
• Joel Slemrod & Obeid Ur Rehman & Mazhar Waseem & Mazhar Waseem, 2019, "Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan," CESifo Working Paper Series, CESifo, number 7731.
• Mazhar Waseem & Mazhar Waseem, 2019, "Information, Asymmetric Incentives, or Withholding? Understanding the Self-Enforcement of Value-Added Tax," CESifo Working Paper Series, CESifo, number 7736.
• Andrew J. Bibler & Keith F. Teltser & Mark J. Tremblay, 2019, "Inferring Tax Compliance from Pass-through: Evidence from Airbnb Tax Enforcement Agreements," CESifo Working Paper Series, CESifo, number 7747.
• Peter Morrow & Michael Smart & Artur Swistak, 2019, "VAT Compliance, Trade, and Institutions," CESifo Working Paper Series, CESifo, number 7780.
• Martin T. Braml & Gabriel J. Felbermayr, 2019, "What Do We Really Know about the Transatlantic Current Account?," CESifo Working Paper Series, CESifo, number 7802.
• Benjamin Harbolt, 2019, "Tax Avoidance through E-Commerce and Cross-Border Shopping," CESifo Working Paper Series, CESifo, number 7814.
• Charles Bellemare & Marvin Deversi & Florian Englmaier, 2019, "Complexity and Distributive Fairness Interact in Affecting Compliance Behavior," CESifo Working Paper Series, CESifo, number 7899.
• Leandro Medina & Friedrich Schneider, 2019, "Shedding Light on the Shadow Economy: A Global Database and the Interaction with the Official One," CESifo Working Paper Series, CESifo, number 7981.
• Martin T. Braml & Gabriel J. Felbermary & Gabriel J. Felbermayr, 2019, "The EU Self-Surplus Puzzle: An Indication of VAT Fraud?," CESifo Working Paper Series, CESifo, number 7982.
• Era Dabla-Norris & Mark Gradstein & Fedor Miryugin & Florian Misch, 2019, "Productivity and Tax Evasion," CESifo Working Paper Series, CESifo, number 8002.
• Sugata Marjit & Suryaprakash Mishra & Sandip Mitra, 2019, "Sham Litigation, Delayed Tax Payment and Evasion: The Role of Informal Credit Market," CESifo Working Paper Series, CESifo, number 8034.
• Daniel Klein & Christopher A. Ludwig & Christoph Spengel, 2019, "Ring-fencing Digital Corporations: Investor Reaction to the European Commission’s Digital Tax Proposals," EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 36.