Research classified by Journal of Economic Literature (JEL) codes

2020

• Eichfelder, Sebastian & Jacob, Martin & Kalbitz, Nadine & Wentland, Kelly, 2020, "Tax-induced earnings management and book-tax conformity: International evidence from unconsolidated accounts," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 252.
• Müller, Jens & Weinrich, Arndt, 2020, "Tax knowledge diffusion via strategic alliances," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 253.
• Flagmeier, Vanessa & Gawehn, Vanessa, 2020, "Do investors care about tax disclosure?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 254.
• Quint, Ansgar F. & Rudsinske, Jonas F., 2020, "International trade and tax-motivated transfer pricing," University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics, number 406.
• Diller, Markus & Kühne, Daniela, 2020, "Framing and loss aversion in tax reporting behavior: Evidence from German income tax return data," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe, University of Passau, Faculty of Business and Economics, number B-43-20.
• Kühne, Daniela, 2020, "Reaction to ambiguity as a signal for tax reporting aggressiveness: Evidence from German income tax return data," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe, University of Passau, Faculty of Business and Economics, number B-44-20.
• Grundmann, Susanna, 2020, "Do just deserts and competition shape patterns of cheating?," Passauer Diskussionspapiere, Volkswirtschaftliche Reihe, University of Passau, Faculty of Business and Economics, number V-79-20.
• Asatryan, Zareh & Gomtsyan, David, 2020, "The incidence of VAT evasion," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 20-027.
• Klein, Daniel & Ludwig, Christopher A. & Nicolay, Katharina, 2020, "Internal digitalization and tax-efficient decision making," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 20-051.
• Müller, Raphael & Spengel, Christoph & Vay, Heiko, 2020, "On the determinants and effects of corporate tax transparency: Review of an emerging literature," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 20-063.
• Ritwik Banerjee & Amadou Boly & Robert Gillanders, 2020, "Working Paper 344 - Anti-Tax Evasion, Anti-Corruption and Public Good Provision," Working Paper Series, African Development Bank, number 2470, Nov.
• Niels Johannesen & Patrick Langetieg & Daniel Reck & Max Risch & Joel Slemrod, 2020, "Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 3, pages 312-346, August, DOI: 10.1257/pol.20180410.
• Jacob A. Mortenson & Andrew Whitten, 2020, "Bunching to Maximize Tax Credits: Evidence from Kinks in the US Tax Schedule," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 3, pages 402-432, August, DOI: 10.1257/pol.20180054.
• Youssef Benzarti, 2020, "How Taxing Is Tax Filing? Using Revealed Preferences to Estimate Compliance Costs," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 4, pages 38-57, November, DOI: 10.1257/pol.20180664.
• Bibek Adhikari & James Alm & Timothy F. Harris, 2020, "Information Reporting and Tax Compliance," AEA Papers and Proceedings, American Economic Association, volume 110, pages 162-166, May, DOI: 10.1257/pandp.20201041.
• Vera Santomartino & Barbara Bratta & Paolo Acciari, 2020, "Country-by-Country Reports statistics – a new perspective to multinational enterprises Descriptive analysis of national and foreign MNEs with a local presence in Italy," Working Papers, Ministry of Economy and Finance, Department of Finance, number wp2020-9, Dec.
• Hakan KUM, 2020, "G7 Ülkelerinde Kayıtdışı Ekonomiye Yol Açan Faktörler," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 5, issue 1, pages 177-189, DOI: 10.30784/epfad.722582.
• Raluca Andreea GHEÈšU & Petre BREZEANU, 2020, "Comparative Analysis of Some Member States of the European Union in Central and Eastern Europe Regarding the Evolution of the Fiscal Pressure on Taxes," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 22, pages 34-43, November.
• Iosif-Simion MIHON & Attila TAMAȘ & Monica Ioana TOADER & Alin IRIMIA, 2020, "Transfer Prices. National and European Perspectives," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 22, pages 44-50, November.
• Ionela BUTU & Petre BREZEANU, 2020, "Fighting VAT Fraud through Administrative Tools in the European Union," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 22, pages 90-101, November.
• Yu.E. Labunets & I.A. Mayburov, 2020, "Relationship of Tax Burden and Firm Size in the Timber Industry in Russia," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, volume 19, issue 4, pages 458-487, DOI: http://dx.doi.org/10.15826/vestnik..
• Cristina Bicchieri & Eugen Dimant & Erte Xiao, 2020, "Deviant or Wrong? The Effects of Norm Information on the Efficacy of Punishment," ECONtribute Discussion Papers Series, University of Bonn and University of Cologne, Germany, number 023, Aug.
• Yu-Kun Wang & Li Zhang & We-Me Ho, 2020, "Tax amnesty and secondary tax evasion," Acta Oeconomica, Akadémiai Kiadó, Hungary, volume 70, issue 1, pages 123-139, March, DOI: 10.1556/032.2020.00007.
• Feren Frisca Tania & Mukhlasin, 2020, "The Effect of Corporate Governance on Tax Avoidance: Evidence from Indonesia," Management & Economics Research Journal, Faculty of Economics, Commercial and Management Sciences, Ziane Achour University of Djelfa, volume 2, issue 4, pages 66-85, September, DOI: 10.48100/merj.v2i4.126.
• Wajdi Affes, 2020, "The Impact of Tax Rates On Tax Evasion: A Macroeconomic Study," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 2, pages 252-282, June.
• Juan F. Castro & Daniel Velásquez & Arlette Beltrán & Gustavo Yamada, 2020, "Spillovers and Long Run Effects of Messages on Tax Compliance: Experimental Evidence from Peru," Working Papers, Peruvian Economic Association, number 174, Dec.
• Hajati, Omid & Farazman, Hassan & Afagheh, Morteza & Armen, Seyed Aziz, 2020, "Estimation of Income Elasticity and Tax Capacity with Concentration on the Components of Tax Revenues in Khuzestan Province (in Persian)," The Journal of Planning and Budgeting (٠صلنامه برنامه ریزی Ùˆ بودجه), Institute for Management and Planning studies, volume 24, issue 4, pages 97-124, February.
• Antonios M. Koumpias & Gabriel Leonardo & Jorge Martinez-Vazquez, 2020, "Trust in Government Institutions and Tax Morale," 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 paper2001, Feb.
• Amakoe D. Alognon & Antonios M. Koumpias & Jorge Martinez-Vazquez, 2020, "The Impact of Plastic Money Use on VAT Compliance: Evidence from EU Countries," 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 paper2004, Mar.
• Yutao Han & Patrice Pieretti & Giuseppe Pulina, 2020, "The impact of tax and infrastructure competition on the profitability of local firms," BCL working papers, Central Bank of Luxembourg, number 149, Nov.
• 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," Working Papers, Becker Friedman Institute for Research In Economics, number 2020-113.
• Ahmed Ahmed & Anna Zabai, 2020, "Pension contributions and tax-based incentives: evidence from the TCJA," BIS Working Papers, Bank for International Settlements, number 863, May.
• James Alm & James C. Cox & Vjollca Sadiraj, 2020, "Audit State Dependent Taxpayer Compliance: Theory And Evidence From Colombia," Economic Inquiry, Western Economic Association International, volume 58, issue 2, pages 819-833, April, DOI: 10.1111/ecin.12864.
• José M Durán‐Cabré & Alejandro Esteller‐Moré & Luca Salvadori, 2020, "Cyclical Tax Enforcement," Economic Inquiry, Western Economic Association International, volume 58, issue 4, pages 1874-1893, October, DOI: 10.1111/ecin.12902.
• Patrice Pieretti & Giuseppe Pulina & Skerdilajda Zanaj, 2020, "Tax havens compliance with international standards: A temporal perspective," Review of International Economics, Wiley Blackwell, volume 28, issue 1, pages 279-301, February, DOI: 10.1111/roie.12450.
• Ohik Kwon & Seungduck Lee & Jaevin Park, 2020, "Central Bank Digital Currency, Tax Evasion, Inflation Tax, and Central Bank Independence," Working Papers, Economic Research Institute, Bank of Korea, number 2020-26, Dec.
• Гл. Ас. Д-Р Георги Ранчев, 2020, "Особености На Облагането С Ддс На Доставките На Услуги За Използване На Спортни Съоръжения," ICPA Articles, Institute of Certified Public Accountants, volume 2020, issue 4, pages 1-8.
• Maris Vainre & Laura Aaben & Alari Paulus & Helleka Koppel & Helelyn Tammsaar & Keiu Telve & Katre Koppel & Kaia Beilmann & Andero Uusberg, 2020, "Nudging towards tax compliance: A fieldwork-informed randomised controlled trial," Journal of Behavioral Public Administration, Center for Experimental and Behavioral Public Administration, volume 3, issue 1, DOI: 10.30636/jbpa.31.84.
• Laura L. Leets & Amber Sprenger & Robert O. Hartman & Nicholas W. Kohn & Juli Simon Thomas & Chrissy T. Vu & Sandi Aguirre & Sanith Wijesinghe, 2020, "Effectiveness of nudges on small business tax compliance behavior," Journal of Behavioral Public Administration, Center for Experimental and Behavioral Public Administration, volume 3, issue 2, DOI: 10.30636/jbpa.32.141.
• Congressional Budget Office, 2020, "Trends in the Internal Revenue Service’s Funding and Enforcement," Reports, Congressional Budget Office, number 56422, Jul.
• Moritz Wagner & Xiaopeng Wei, 2020, "Cum-Ex Trading – The Biggest Fraud in History?," Working Papers in Economics, University of Canterbury, Department of Economics and Finance, number 20/19, Sep.
• Linos, Elizabeth & Prohofsky, Allen & Ramesh, Aparna & Rothstein, Jesse & Unrath, Matt, 2020, "Can Nudges Increase Take-up of the EITC?: Evidence from Multiple Field Experiments," Department of Economics, Working Paper Series, Department of Economics, Institute for Business and Economic Research, UC Berkeley, number qt14678763, Jan.
• Jaroslav Bukovina & Tomas Lichard & Jan Palguta & Branislav Zudel, 2020, "Tax Reforms and Inter-temporal Shifting of Corporate Income: Evidence from Tax Records in Slovakia," CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economics Institute, Prague, number wp660, Jul.
• Max Gillman, 2020, "Income Tax Evasion: Tax Elasticity, Welfare, and Revenue," CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economics Institute, Prague, number wp675, Oct.
• Phoebe W. Ishak & Mohammad Reza Farzanegan, 2020, "The Impact of Declining Oil Rents on Tax Revenues: Does the Shadow Economy Matter?," CESifo Working Paper Series, CESifo, number 8132.
• Joel Slemrod & Obeid Ur Rehman & Mazhar Waseem & Mazhar Waseem, 2020, "How do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan," CESifo Working Paper Series, CESifo, number 8152.
• Mazhar Waseem & Mazhar Waseem, 2020, "Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax," CESifo Working Paper Series, CESifo, number 8231.
• Cyril Chalendard & Alice Duhaut & Ana Margarida Fernandes & Aaditya Mattoo & Gael Raballand & Bob Rijkers, 2020, "Does Better Information Curb Customs Fraud?," CESifo Working Paper Series, CESifo, number 8371.
• Thomas A. Gresik & Dirk Schindler & Guttorm Schjelderup, 2020, "Playing Easy or Playing Hard to Get: When and How to Attract FDI," CESifo Working Paper Series, CESifo, number 8415.
• Julien Martin & Mathieu Parenti & Farid Toubal, 2020, "Corporate Tax Avoidance and Industry Concentration," CESifo Working Paper Series, CESifo, number 8469.
• Shafik Hebous & Zhiyang Jia & Knut Løyland & Thor Olav Thoresen & Arnstein Øvrum, 2020, "Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway," CESifo Working Paper Series, CESifo, number 8480.
• Armenak Antinyan & Zareh Asatryan, 2020, "Nudging for Tax Compliance: A Meta-Analysis," CESifo Working Paper Series, CESifo, number 8500.
• Ludger Schuknecht & Vincent Siegerink, 2020, "The Political Economy of the G20 Agenda on Financial Regulation," CESifo Working Paper Series, CESifo, number 8509.
• Kerstin Grosch & Stephan Müller & Holger A. Rau & Lilia Wasserka-Zhurakhovska, 2020, "Gender Differences in Dishonesty Disappear When Leaders Make Decisions on Behalf of Their Team," CESifo Working Paper Series, CESifo, number 8514.
• Shafik Hebous, 2020, "Global Firms, National Corporate Taxes: An Evolution of Incompatibility," CESifo Working Paper Series, CESifo, number 8568.
• Ulrich Glogowsky, 2020, "Behavioral Responses to Inheritance and Gift Taxation: Evidence from Germany," CESifo Working Paper Series, CESifo, number 8628.
• Zareh Asatryan & David Gomtsyan, 2020, "The Incidence of VAT Evasion," CESifo Working Paper Series, CESifo, number 8666.
• Wouter Leenders & Arjan Lejour & Simon Rabaté & Maarten van’t Riet, 2020, "Offshore Tax Evasion and Wealth Inequality: Evidence from a Tax Amnesty in the Netherlands," EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 52.
• Pascal Saint-Amans & Clemens Fuest & Joachim Englisch & Deborah Schanz & Andreas Oestreicher & Nadine Riedel & Pola Schneemelcher & Wolfgang Schön & Luzius Cavelti & Christian Jaag, 2020, "Die OECD-Vorschläge zur Reform der Unternehmensteuer – ein Plan mit unerwünschten Nebenwirkungen?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 73, issue 03, pages 03-32, March.
• Cosimo Beverelli & Rohit Ticku, 2020, "Trade Facilitation and Tariff Evasion," Working Papers, Chapman University, Economic Science Institute, number 20-24.
• Julien Martin & Mathieu Parenti & Farid Toubal, 2020, "Corporate tax avoidance and industry concentration," Working Papers, CEPII research center, number 2020-09, Jul.
• Alex A.T. Rathke & Amaury J. Rezende & Christoph Watrin, 2020, "Classification of transfer pricing systems across countries," International Economics, CEPII research center, issue 164, pages 151-167.
• Leopoldo Fergusson & Carlos A. Molina & James A. Robinson, 2020, "The Weak State Trap," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 18248, Jul.
• Florencia Verónica Pedroni & Gabriela Pesce & Anah� Briozzo & Sandro Monsueto, 2020, "Subdeclaración de ventas en la Argentina: ¿qué tamano y determinantes tiene el fenómeno desde la percepción de los profesionales en ciencias económicas?," Revista Desarrollo y Sociedad, Universidad de los Andes,Facultad de Economía, CEDE, volume 85, issue 1.
• Aldo Fabricio Ramirez-Zamudio & Jos� Luis Nolazco Cama, 2020, "Assessment of fiscal effort and voluntary tax compliance in Peru," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, volume 12, issue 1, pages 55-88.
• Wouter Leenders & Arjan Lejour & Simon Rabaté & Maarten van 't Riet, 2020, "Offshore Tax Evasion and Wealth Inequality: Evidence from a Tax Amnesty in the Netherlands," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 417, Oct, DOI: 10.34932/tx42-by30.
• Waseem, Mazhar, 2020, "Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax," CEPR Discussion Papers, Centre for Economic Policy Research, number 14601, Apr.
• Rohner, Dominic & Lax-Martinez, Gema & Saia, Alessandro, 2020, "Threat of Taxation, Stagnation and Social Unrest: Evidence from 19th Century Sicily," CEPR Discussion Papers, Centre for Economic Policy Research, number 14981, Jul.
• Cremer, Helmuth & Canta, Chiara & Gahvari, Firouz, 2020, "Welfare improving tax evasion," CEPR Discussion Papers, Centre for Economic Policy Research, number 14984, Jul.
• Martin, Julien & Toubal, Farid, 2020, "Corporate tax avoidance and sales: micro evidence and aggregate implications," CEPR Discussion Papers, Centre for Economic Policy Research, number 15060, Jul.
• Mangalani P.MAKANANISA & Cathrine T.KOLOANE & Friedrich SCHNEIDER, 2020, "Modelling the shadow economy of South Africa: Using the currency demand and MIMIC approach," Journal of Economics and Political Economy, EconSciences Journals, volume 7, issue 1, pages 27-46, March.
• Jakob Miethe, 2020, "The Storm-Impervious Financial Sector: Offshore Services Likely Booked Abroad," DIW Weekly Report, DIW Berlin, German Institute for Economic Research, volume 10, issue 43/44/45, pages 435-443.
• Jakob Miethe, 2020, "Sturmfeste Finanzbranche: Offshore-Dienstleistungen wohl vornehmlich von außerhalb gebucht," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 87, issue 43, pages 813-821.
• Julien Martin & Mathieu Parenti & Farid Toubal, 2020, "Corporate Tax Avoidance and Industry Concentration," Working Papers ECARES, ULB -- Universite Libre de Bruxelles, number 2020-29, Jul.
• Baptiste Souillard, 2020, "Import Competition And Corporate Tax Avoidance: Evidence From The China Shock," Working Papers ECARES, ULB -- Universite Libre de Bruxelles, number 2020-30, Jul.
• Kayahan TUM & Sevi DOKUZOGLU, 2020, "4691 Sayili Teknoloji Gelistirme Bolgeleri Kanunu Kapsamýnda Sunulan Tesviklerin Vergisel Boyutunun Incelenmesi," Isletme ve Iktisat Calismalari Dergisi, Econjournals, volume 8, issue 1, pages 14-29.
• Carrillo Maldonado, Paul & Ramírez-Álvarez, José, 2020, "Indicador de eficiencia recaudatoria del impuesto al valor agregado y del impuesto a la renta del Ecuador," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), August.
• Carrillo Maldonado, Paul & Ramírez-Álvarez, José, 2020, "Indicator of the efficiency of value added tax and income tax collection in Ecuador," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), August.
• Appelgren, Leif, 2020, "A survey of models for determining optimal audit strategies," Advances in accounting, Elsevier, volume 48, issue C, DOI: 10.1016/j.adiac.2020.100455.
• Wen, Wen & Cui, Huijie & Ke, Yun, 2020, "Directors with foreign experience and corporate tax avoidance," Journal of Corporate Finance, Elsevier, volume 62, issue C, DOI: 10.1016/j.jcorpfin.2020.101624.
• Richardson, Grant & Taylor, Grantley & Obaydin, Ivan, 2020, "Does the use of tax haven subsidiaries by U.S. multinational corporations affect the cost of bank loans?," Journal of Corporate Finance, Elsevier, volume 64, issue C, DOI: 10.1016/j.jcorpfin.2020.101663.
• Hoseini, Mohammad & Briand, Océane, 2020, "Production efficiency and self-enforcement in value-added tax: Evidence from state-level reform in India," Journal of Development Economics, Elsevier, volume 144, issue C, DOI: 10.1016/j.jdeveco.2020.102462.
• Guo, Jang-Ting & Hung, Fu-Sheng, 2020, "Tax evasion and financial development under asymmetric information in credit markets," Journal of Development Economics, Elsevier, volume 145, issue C, DOI: 10.1016/j.jdeveco.2020.102463.
• Halkos, George E. & Papageorgiou, George J. & Halkos, Emmanuel G. & Papageorgiou, John G., 2020, "Public debt games with corruption and tax evasion," Economic Analysis and Policy, Elsevier, volume 66, issue C, pages 250-261, DOI: 10.1016/j.eap.2020.04.007.
• Bethencourt, Carlos & Kunze, Lars, 2020, "Social norms and economic growth in a model with labor and capital income tax evasion," Economic Modelling, Elsevier, volume 86, issue C, pages 170-182, DOI: 10.1016/j.econmod.2019.06.009.
• Fatica, Serena & Gregori, Wildmer Daniel, 2020, "How much profit shifting do European banks do?," Economic Modelling, Elsevier, volume 90, issue C, pages 536-551, DOI: 10.1016/j.econmod.2020.01.026.
• Li, Jianjun & Wang, Xuan & Wu, Yaping, 2020, "Can government improve tax compliance by adopting advanced information technology? Evidence from the Golden Tax Project III in China," Economic Modelling, Elsevier, volume 93, issue C, pages 384-397, DOI: 10.1016/j.econmod.2020.08.009.
• Pieretti, Patrice & Pulina, Giuseppe, 2020, "Does eliminating international profit shifting increase tax revenue in high-tax countries?," Economic Modelling, Elsevier, volume 93, issue C, pages 717-727, DOI: 10.1016/j.econmod.2020.01.020.
• Asiri, Mohammed & Al-Hadi, Ahmed & Taylor, Grantley & Duong, Lien, 2020, "Is corporate tax avoidance associated with investment efficiency?," The North American Journal of Economics and Finance, Elsevier, volume 52, issue C, DOI: 10.1016/j.najef.2020.101143.
• Jacquemet, N. & Luchini, S. & Malézieux, A. & Shogren, J.F., 2020, "Who’ll stop lying under oath? Empirical evidence from tax evasion games," European Economic Review, Elsevier, volume 124, issue C, DOI: 10.1016/j.euroecorev.2020.103369.
• Gallego, Juan M. & Llorente, Blanca & Maldonado, Norman & Otálvaro-Ramírez, Susana & Rodríguez-Lesmes, Paul, 2020, "Tobacco taxes and illicit cigarette trade in Colombia," Economics & Human Biology, Elsevier, volume 39, issue C, DOI: 10.1016/j.ehb.2020.100902.
• Ishak, Phoebe W. & Farzanegan, Mohammad Reza, 2020, "The impact of declining oil rents on tax revenues: Does the shadow economy matter?," Energy Economics, Elsevier, volume 92, issue C, DOI: 10.1016/j.eneco.2020.104925.
• Kałdoński, Michał & Jewartowski, Tomasz, 2020, "Do firms using real earnings management care about taxes? Evidence from a high book-tax conformity country," Finance Research Letters, Elsevier, volume 35, issue C, DOI: 10.1016/j.frl.2019.101351.
• Egger, Peter H. & Strecker, Nora M. & Zoller-Rydzek, Benedikt, 2020, "Estimating bargaining-related tax advantages of multinational firms," Journal of International Economics, Elsevier, volume 122, issue C, DOI: 10.1016/j.jinteco.2019.103258.
• Fan, Haichao & Liu, Yu & Qiu, Larry D. & Zhao, Xiaoxue, 2020, "Export to elude," Journal of International Economics, Elsevier, volume 127, issue C, DOI: 10.1016/j.jinteco.2020.103366.
• Choi, Jay Pil & Furusawa, Taiji & Ishikawa, Jota, 2020, "Transfer pricing regulation and tax competition," Journal of International Economics, Elsevier, volume 127, issue C, DOI: 10.1016/j.jinteco.2020.103367.
• Rathke, Alex A.T. & Rezende, Amaury J. & Watrin, Christoph, 2020, "Classification of transfer pricing systems across countries," International Economics, Elsevier, volume 164, issue C, pages 151-167, DOI: 10.1016/j.inteco.2020.08.002.
• López-Pérez, Raúl & Ramirez-Zamudio, Aldo, 2020, "An experimental test of two policies to increase donations to public projects," International Review of Law and Economics, Elsevier, volume 62, issue C, DOI: 10.1016/j.irle.2020.105892.
• Drake, Katharine D. & Hamilton, Russ & Lusch, Stephen J., 2020, "Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations," Journal of Accounting and Economics, Elsevier, volume 70, issue 1, DOI: 10.1016/j.jacceco.2020.101317.
• (DJ) Fairhurst, Douglas & Liu, Yanguang & Ni, Xiaoran, 2020, "Employment protection and tax aggressiveness: Evidence from wrongful discharge laws," Journal of Banking & Finance, Elsevier, volume 119, issue C, DOI: 10.1016/j.jbankfin.2020.105907.
• Gillitzer, Christian & Sinning, Mathias, 2020, "Nudging businesses to pay their taxes: Does timing matter?," Journal of Economic Behavior & Organization, Elsevier, volume 169, issue C, pages 284-300, DOI: 10.1016/j.jebo.2019.11.020.
• Gamannossi degl’Innocenti, Duccio & Rablen, Matthew D., 2020, "Tax evasion on a social network," Journal of Economic Behavior & Organization, Elsevier, volume 169, issue C, pages 79-91, DOI: 10.1016/j.jebo.2019.11.001.
• Ortega, Daniel & Scartascini, Carlos, 2020, "Don’t blame the messenger. The Delivery method of a message matters," Journal of Economic Behavior & Organization, Elsevier, volume 170, issue C, pages 286-300, DOI: 10.1016/j.jebo.2019.12.008.
• Bayer, Ralph-C. & Hodler, Roland & Raschky, Paul A. & Strittmatter, Anthony, 2020, "Expropriations, property confiscations and new offshore entities: Evidence from the Panama Papers," Journal of Economic Behavior & Organization, Elsevier, volume 171, issue C, pages 132-152, DOI: 10.1016/j.jebo.2020.01.002.
• Antinyan, Armenak & Corazzini, Luca & Pavesi, Filippo, 2020, "Does trust in the government matter for whistleblowing on tax evaders? Survey and experimental evidence," Journal of Economic Behavior & Organization, Elsevier, volume 171, issue C, pages 77-95, DOI: 10.1016/j.jebo.2020.01.014.
• Marè, Mauro & Motroni, Antonello & Porcelli, Francesco, 2020, "How family ties affect trust, tax morale and underground economy," Journal of Economic Behavior & Organization, Elsevier, volume 174, issue C, pages 235-252, DOI: 10.1016/j.jebo.2020.02.010.
• Buckenmaier, Johannes & Dimant, Eugen & Mittone, Luigi, 2020, "Effects of institutional history and leniency on collusive corruption and tax evasion," Journal of Economic Behavior & Organization, Elsevier, volume 175, issue C, pages 296-313, DOI: 10.1016/j.jebo.2018.04.004.
• Hargaden, Enda Patrick, 2020, "Taxpayer responses in good times and bad," Journal of Economic Behavior & Organization, Elsevier, volume 176, issue C, pages 653-690, DOI: 10.1016/j.jebo.2020.05.003.
• Dannenberg, Astrid & Khachatryan, Elina, 2020, "A comparison of individual and group behavior in a competition with cheating opportunities," Journal of Economic Behavior & Organization, Elsevier, volume 177, issue C, pages 533-547, DOI: 10.1016/j.jebo.2020.06.028.
• Le, Duong Trung & Malesky, Edmund & Pham, Anh, 2020, "The impact of local corruption on business tax registration and compliance: Evidence from Vietnam," Journal of Economic Behavior & Organization, Elsevier, volume 177, issue C, pages 762-786, DOI: 10.1016/j.jebo.2020.07.002.
• Gürdal, Mehmet Y. & Torul, Orhan & Vostroknutov, Alexander, 2020, "Norm compliance, enforcement, and the survival of redistributive institutions," Journal of Economic Behavior & Organization, Elsevier, volume 178, issue C, pages 313-326, DOI: 10.1016/j.jebo.2020.07.031.
• Coşgel, Metin M. & Langlois, Richard N. & Miceli, Thomas J., 2020, "Identity, religion, and the state: The origin of theocracy," Journal of Economic Behavior & Organization, Elsevier, volume 179, issue C, pages 608-622, DOI: 10.1016/j.jebo.2020.09.026.
• Schulte Sasse, Katharina & Watrin, Christoph & Weiß, Falko, 2020, "The alignment between reported profits and real activity in times of the BEPS Action Plan," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 40, issue C, DOI: 10.1016/j.intaccaudtax.2020.100330.
• Caro, Paolo Di & Sacchi, Agnese, 2020, "The heterogeneous effects of labor informality on VAT revenues: Evidence on a developed country," Journal of Macroeconomics, Elsevier, volume 63, issue C, DOI: 10.1016/j.jmacro.2020.103190.
• Hamaguchi, Yoshihiro, 2020, "Dynamic analysis of bribery firms’ environmental tax evasion in an emissions trading market," Journal of Macroeconomics, Elsevier, volume 63, issue C, DOI: 10.1016/j.jmacro.2019.103169.
• Mbara, Gilbert & Tyrowicz, Joanna & Kokoszczynski, Ryszard, 2020, "Striking a balance: Optimal tax policy with labor market duality," Journal of Macroeconomics, Elsevier, volume 66, issue C, DOI: 10.1016/j.jmacro.2020.103245.
• Dhawan, Anirudh & Ma, Liangbo & Kim, Maria H., 2020, "Effect of corporate tax avoidance activities on firm bankruptcy risk," Journal of Contemporary Accounting and Economics, Elsevier, volume 16, issue 2, DOI: 10.1016/j.jcae.2020.100187.
• 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.
• Saudin Terzic & Miro Dzakula & Elvir Muminovic, 2020, "Tax Evasion in Bosnia and Herzegovina: Perception from Taxpayers and Tax Inspectors," Eurasian Journal of Economics and Finance, Eurasian Publications, volume 8, issue 1, pages 24-37.
• 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," KRTK-KTI 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," KRTK-KTI 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," World of Labour, LISER, pages 1-91, February.