Research classified by Journal of Economic Literature (JEL) codes

2019

• Dorine Boumans & Friedrich Schneider, 2019, "Ausmaß und Auswirkungen der Schattenwirtschaft – Ergebnisse der Sonderfragen des ifo World Economic Survey," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 72, issue 24, pages 90-95, December.
• Felix Hugger, 2019, "The Impact of Country-by-Country Reporting on Corporate Tax Avoidance," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 304.
• Harley, C. Knick, 2019, "The Industrial Revolution in General Equilibrium," CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE), number 413.
• Advani, Arun & Elming, William & Shaw, Jonathan, 2019, "The Dynamic Effects of Tax Audits," CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE), number 414.
• Rema Hanna & Benjamin A. Olken, 2019, "Tax Administration vs. Tax Rates: Evidence from Corporate Taxation in Indonesia," CID Working Papers, Center for International Development at Harvard University, number 361, Oct.
• Sébastien Laffitte & Farid Toubal, 2019, "A Fistful of Dollars? Foreign Sales Platforms and Profit Shifting in Tax Havens," Working Papers, CEPII research center, number 2019-02, Jan.
• Vincent Vicard, 2019, "The Exorbitant Privilege of High Tax Countries," Working Papers, CEPII research center, number 2019-06, Mar.
• Sébastien Laffitte & Farid Toubal, 2019, "L’évitement fiscal des multinationales : le rôle clé des plateformes de vente installées dans les paradis fiscaux," La Lettre du CEPII, CEPII research center, issue 397.
• Vincent Vicard, 2019, "L’évitement fiscal des multinationales en France : combien et où ?," La Lettre du CEPII, CEPII research center, issue 400.
• Camilo G√≥mez, 2019, "How Responsive are Firms to the Corporate Wealth Tax?," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 17433, Sep.
• S Saavedra & M Romero, 2019, "Local Incentives and National Tax Evasion: Unintended Effects of a Mining Royalties Reform in Colombia," Documentos de Trabajo, Universidad del Rosario, number 17529, Oct.
• Leopoldo Fergusson, 2019, "Who wants violence? The political economy of conflict and state building in Colombia," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, volume 38, issue 78, pages 671-700.
• Leopoldo Fergusson & Carlos Molina & Juan Felipe Ria�o, 2019, "Consumers as VAT “Evaders”: Incidence, Social Bias, and Correlates in Colombia," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, volume 0, issue Spring 20, pages 21-67.
• Maarten van 't Riet & Arjan Lejour, 2019, "Limitation of holding structures for intra-EU dividends: A blow to tax avoidance?," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 406, Dec.
• Alina Klonowska, 2019, "Barriers for effectiveness of fiscal policy: the case of Poland," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, volume 18, issue 1, pages 29-45, March, DOI: 10.12775/EiP.2019.003.
• Ryta Dziemianowicz, 2019, "Tax policy in OECD countries in 2007–2016: trends and challenges," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, volume 18, issue 4, pages 425-440, December, DOI: 10.12775/EiP.2019.028.
• Sussman, Nathan & Slivinski, Al, 2019, "Tax administration and compliance: evidence from medieval Paris," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 13512, Feb.
• Stantcheva, Stefanie & Kleven, Henrik & Landais, Camille & Munoz, Mathilde, 2019, "Taxation and Migration: Evidence and Policy Implications," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 13649, Apr.
• Battaglini, Marco & Guiso, Luigi & Lacava, Chiara & Patacchini, Eleonora, 2019, "Tax Professionals: Tax-Evasion Facilitators or Information Hubs?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 13656, Apr.
• Cummins, Neil, 2019, "Hidden Wealth," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 14020, Sep.
• Lemus Torres, Ana Belén & Moreno, Diego, 2019, "The Non-Neutrality of the Arm's Length Principle with Imperfect Competition," UC3M Working papers. Economics, Universidad Carlos III de Madrid. Departamento de Economía, number 28640, Jul.
• Gaetano Lisi, 2019, "Slippery slope framework, tax morale and tax compliance: a theoretical integration and an empirical assessment," Discussion Papers in Economic Behaviour, University of Valencia, ERI-CES, number 0219, Jul.
• Marcelo Bergolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez Truglia, 2019, "Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment," CEDLAS, Working Papers, CEDLAS, Universidad Nacional de La Plata, number 0254, Nov.
• Hanni, Michael & Podestá, Andrea, 2019, "Manipulación del precio del comercio internacional de productos del cobre: un análisis de los casos de Chile y el Perú," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), April.
• Hanni, Michael & Podestá, Andrea, 2019, "Trade misinvoicing in copper products: a case study of Chile and Peru," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), April.
• Merike Kukk & Alari Paulus & Karsten Staehr, 2019, "Income underreporting by the self-employed in Europe: a cross-country comparative study," Bank of Estonia Working Papers, Bank of Estonia, number wp2018-04, Jan, revised 23 Jan 2019.
• Koumpias, Antonios M. & Martinez-Vazquez, Jorge, 2019, "The impact of media campaigns on tax filing: quasi-experimental evidence from Pakistan," Journal of Asian Economics, Elsevier, volume 63, issue C, pages 33-43, DOI: 10.1016/j.asieco.2019.05.002.
• Bachas, Pierre & Fattal Jaef, Roberto N. & Jensen, Anders, 2019, "Size-dependent tax enforcement and compliance: Global evidence and aggregate implications," Journal of Development Economics, Elsevier, volume 140, issue C, pages 203-222, DOI: 10.1016/j.jdeveco.2019.05.001.
• Stamatopoulos, Ioannis & Hadjidema, Stamatina & Eleftheriou, Konstantinos, 2019, "Explaining corporate effective tax rates: Evidence from Greece," Economic Analysis and Policy, Elsevier, volume 62, issue C, pages 236-254, DOI: 10.1016/j.eap.2019.03.004.
• Dell’Anno, Roberto & Davidescu, Adriana AnaMaria, 2019, "Estimating shadow economy and tax evasion in Romania. A comparison by different estimation approaches," Economic Analysis and Policy, Elsevier, volume 63, issue C, pages 130-149, DOI: 10.1016/j.eap.2019.05.002.
• Taylor, Grantley & Al-Hadi, Ahmed & Richardson, Grant & Alfarhan, Usamah & Al-Yahyaee, Khamis, 2019, "Is there a relation between labor investment inefficiency and corporate tax avoidance?," Economic Modelling, Elsevier, volume 82, issue C, pages 185-201, DOI: 10.1016/j.econmod.2019.01.006.
• Di Gioacchino, Debora & Sabani, Laura & Tedeschi, Simone, 2019, "Individual preferences for public education spending: Does personal income matter?," Economic Modelling, Elsevier, volume 82, issue C, pages 211-228, DOI: 10.1016/j.econmod.2019.01.007.
• Koessler, Ann-Kathrin & Torgler, Benno & Feld, Lars P. & Frey, Bruno S., 2019, "Commitment to pay taxes: Results from field and laboratory experiments," European Economic Review, Elsevier, volume 115, issue C, pages 78-98, DOI: 10.1016/j.euroecorev.2019.02.006.
• Klimm, Felix, 2019, "Suspicious success – Cheating, inequality acceptance, and political preferences," European Economic Review, Elsevier, volume 117, issue C, pages 36-55, DOI: 10.1016/j.euroecorev.2019.04.008.
• Huong, Vu Van & Cuong, Ly Kim, 2019, "Does government support promote SME tax payments? New evidence from Vietnam," Finance Research Letters, Elsevier, volume 31, issue C, DOI: 10.1016/j.frl.2018.11.017.
• Chen, Shuping & Huang, Ying & Li, Ningzhong & Shevlin, Terry, 2019, "How does quasi-indexer ownership affect corporate tax planning?," Journal of Accounting and Economics, Elsevier, volume 67, issue 2, pages 278-296, DOI: 10.1016/j.jacceco.2018.01.001.
• Lopez-Luzuriaga, Andrea & Scartascini, Carlos, 2019, "Compliance spillovers across taxes: The role of penalties and detection," Journal of Economic Behavior & Organization, Elsevier, volume 164, issue C, pages 518-534, DOI: 10.1016/j.jebo.2019.06.015.
• Ellul, Andrew & Pagano, Marco, 2019, "Corporate leverage and employees’ rights in bankruptcy," Journal of Financial Economics, Elsevier, volume 133, issue 3, pages 685-707, DOI: 10.1016/j.jfineco.2019.05.002.
• Kovermann, Jost & Velte, Patrick, 2019, "The impact of corporate governance on corporate tax avoidance—A literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 36, issue C, pages 1-1, DOI: 10.1016/j.intaccaudtax.2019.100270.
• Shami, Labib, 2019, "Dynamic monetary equilibrium with a Non-Observed Economy and Shapley and Shubik’s price mechanism," Journal of Macroeconomics, Elsevier, volume 62, issue C, DOI: 10.1016/j.jmacro.2018.04.006.
• Belz, Thomas & von Hagen, Dominik & Steffens, Christian, 2019, "Taxes and firm size: Political cost or political power?," Journal of Accounting Literature, Elsevier, volume 42, issue C, pages 1-28, DOI: 10.1016/j.acclit.2018.12.001.
• Kovermann, Jost & Wendt, Martin, 2019, "Tax avoidance in family firms: Evidence from large private firms," Journal of Contemporary Accounting and Economics, Elsevier, volume 15, issue 2, pages 145-157, DOI: 10.1016/j.jcae.2019.04.003.
• Schitter, Christian & Fleiß, Jürgen & Palan, Stefan, 2019, "To claim or not to claim: Anonymity, symmetric externalities and honesty," Journal of Economic Psychology, Elsevier, volume 71, issue C, pages 13-36, DOI: 10.1016/j.joep.2018.09.006.
• Fochmann, Martin & Wolf, Nadja, 2019, "Framing and salience effects in tax evasion decisions – An experiment on underreporting and overdeducting," Journal of Economic Psychology, Elsevier, volume 72, issue C, pages 260-277, DOI: 10.1016/j.joep.2019.03.005.
• Blaufus, Kay & Möhlmann, Axel & Schwäbe, Alexander N., 2019, "Stock price reactions to news about corporate tax avoidance and evasion," Journal of Economic Psychology, Elsevier, volume 72, issue C, pages 278-292, DOI: 10.1016/j.joep.2019.04.007.
• Albertus, James F. & Glover, Brent & Levine, Oliver, 2019, "Heads I win, tails you lose: Asymmetric taxes, risk taking, and innovation," Journal of Monetary Economics, Elsevier, volume 105, issue C, pages 24-40, DOI: 10.1016/j.jmoneco.2019.04.010.
• Jahnke, Björn & Weisser, Reinhard A., 2019, "How does petty corruption affect tax morale in Sub-Saharan Africa?," European Journal of Political Economy, Elsevier, volume 60, issue C, DOI: 10.1016/j.ejpoleco.2018.09.003.
• Agrawal, David R. & Mardan, Mohammed, 2019, "Will destination-based taxes be fully exploited when available? An application to the U.S. commodity tax system," Journal of Public Economics, Elsevier, volume 169, issue C, pages 128-143, DOI: 10.1016/j.jpubeco.2018.11.003.
• Buettner, Thiess & Erbe, Katharina & Grimm, Veronika, 2019, "Tax planning of married couples and intra-household income inequality," Journal of Public Economics, Elsevier, volume 179, issue C, DOI: 10.1016/j.jpubeco.2019.104048.
• Goel, Rajeev K. & Saunoris, James W. & Schneider, Friedrich, 2019, "Drivers of the underground economy for over a century: A long term look for the United States," The Quarterly Review of Economics and Finance, Elsevier, volume 71, issue C, pages 95-106, DOI: 10.1016/j.qref.2018.07.005.
• Nemore, Francesco & Morone, Andrea, 2019, "Public spirit on immigration issues and tax morale in Italy: An empirical investigation," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 81, issue C, pages 11-18, DOI: 10.1016/j.socec.2019.05.004.
• Masclet, David & Montmarquette, Claude & Viennot-Briot, Nathalie, 2019, "Can whistleblower programs reduce tax evasion? Experimental evidence," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 83, issue C, DOI: 10.1016/j.socec.2019.101459.
• Giovanni, Domenico De & Lamantia, Fabio & Pezzino, Mario, 2019, "A behavioral model of evolutionary dynamics and optimal regulation of tax evasion," Structural Change and Economic Dynamics, Elsevier, volume 50, issue C, pages 79-89, DOI: 10.1016/j.strueco.2019.05.004.
• Borbely, Daniel, 2019, "A case study on Germany’s aviation tax using the synthetic control approach," Transportation Research Part A: Policy and Practice, Elsevier, volume 126, issue C, pages 377-395, DOI: 10.1016/j.tra.2019.06.017.
• Naritomi, Joana, 2019, "Consumers as tax auditors," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 101538, Sep.
• Cummins, Neil, 2019, "Hidden wealth," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 102321, Oct.
• Cummins, Neil, 2019, "Hidden wealth," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 102830, Dec.
• Fergusson, Leopoldo & Molina, Carlos & Riaño, Juan Felipe, 2019, "Consumers as VAT "evaders": incidence, social bias, and correlates in Colombia," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 123049, Apr.
• Cummins, Neil, 2019, "Hidden wealth," Economic History Working Papers, London School of Economics and Political Science, Department of Economic History, number 102321, Oct.
• Cummins, Neil, 2019, "Hidden wealth," Economic History Working Papers, London School of Economics and Political Science, Department of Economic History, number 102830, Dec.
• Marco Battaglini & Luigi Guiso & Chiara Lacava & Eleonora Patacchini, 2019, "Tax Professionals:Tax-Evasion Facilitators or Information Hubs?," EIEF Working Papers Series, Einaudi Institute for Economics and Finance (EIEF), number 1904, revised Apr 2019.
• Awadh Ahmed Mohammed Gamal & Jauhari Dahalan & K. Kuperan Viswanathan, 2019, "Estimating the underground economy, illegal money and tax evasion in Qatar," Journal of Financial Crime, Emerald Group Publishing Limited, volume 26, issue 4, pages 1048-1064, October, DOI: 10.1108/JFC-05-2018-0050.
• Richard Cebula, 2019, "Federal aggregate personal income tax evasion/unreported income and its real interest rate yield effects on longer-term treasury debt issues," Journal of Financial Economic Policy, Emerald Group Publishing Limited, volume 12, issue 3, pages 305-325, October, DOI: 10.1108/JFEP-01-2019-0015.
• Hiroshi MUKUNOKI & Hirofumi OKOSHI, 2019, "Tariff Elimination versus Tax Avoidance: Free Trade Agreements and Transfer Pricing," Discussion papers, Research Institute of Economy, Trade and Industry (RIETI), number 19099, Dec.
• Javier Garcia-Bernardo & Petr Jansky & Thomas Torslov, 2019, "Multinational Corporations and Tax Havens: Evidence from Country-by-Country Reporting," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2019/31, Oct, revised Oct 2019.
• Petr Jansky & Jan Laznicka, 2019, "Tax Treaties Worldwide: Estimating Elasticities and Revenue Foregone," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2019/33, Nov, revised Nov 2019.
• Javier Garcia-Bernardo & Petr Jansky & Thomas Torslov, 2019, "Decomposing Multinational Corporations´ Declining Effective Tax Rates," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2019/39, Dec, revised Dec 2019.
• Petr Jansky, 2019, "The Costs of Tax Havens: Evidence from Industry-Level Data," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2019/40, Dec, revised Dec 2019.
• Petr Jansky & Miroslav Palansky, 2019, "The Progress of Global Financial Transparency: Evidence from The Financial Secrecy Index 2009-2018," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2019/41, Dec, revised Dec 2019.
• Eerola, Essi & Kosonen, Tuomas & Kotakorpi, Kaisa & Lyytikäinen, Teemu & Tuimala, Jarno, 2019, "Tax Compliance in the Rental Housing Market: Evidence from a Field Experiment," Working Papers, VATT Institute for Economic Research, number 122.
• Harju, Jarkko & Kosonen, Tuomas & Slemrod, Joel, 2019, "Missing Miles: Evasion Responses to Car Taxes," Working Papers, VATT Institute for Economic Research, number 123.
• James Alm & Laura Rosales Cifuentes & Carlos Mauricio Ortiz Niño & Diana Rocha, 2019, "Can Behavioral “Nudges” Improve Compliance? The Case of Colombia Social Protection Contributions," Games, MDPI, volume 10, issue 4, pages 1-23, October.
• Jose Aurazo & Jose Vasquez, 2019, "Merchant's Card Acceptance: An extension of the Tourist Test for Developing Countries," IHEID Working Papers, Economics Section, The Graduate Institute of International Studies, number 11-2019, Jun.
• Catarina Pinto & Miguel Sousa, 2019, "Impact of double taxation treaties on cross-border acquisitions," Notas Económicas, Faculty of Economics, University of Coimbra, issue 48, pages 39-54, JuLy, DOI: 10.14195/2183-203X_48_2.
• Nicolas Jacquemet & Stéphane Luchini & Antoine Malezieux & Jason Shogren, 2019, "A Psychometric Investigation of the Personality Traits Underlying Individual Tax Morale," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number hal-02290402, Jun, DOI: 10.1515/bejeap-2018-0149.
• Nicolas Jacquemet & Stephane Luchini & Antoine Malézieux & Jason Shogren, 2019, "A Psychometric Investigation of the Personality Traits Underlying Individual Tax Morale," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number halshs-02008071, Feb, DOI: 10.1515/bejeap-2018-0149.
• Nicolas Jacquemet & Stephane Luchini & Antoine Malezieux & Jason Shogren, 2019, "Who'll stop lying under oath ? Empirical evidence from Tax Evasion Games," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number halshs-02159905, Jun, DOI: 10.1016/j.euroecorev.2020.103369.
• Sami Bensassi & Joachim Jarreau & Cristina Mitaritonna, 2019, "Regional Integration and Informal Trade in Africa: Evidence from Benin’s Borders," Post-Print, HAL, number hal-02053558, DOI: 10.1093/jae/ejy016.
• Nicolas Jacquemet & Stéphane Luchini & Antoine Malezieux & Jason Shogren, 2019, "A Psychometric Investigation of the Personality Traits Underlying Individual Tax Morale," Post-Print, HAL, number hal-02290402, Jun, DOI: 10.1515/bejeap-2018-0149.
• David Masclet & Claude Montmarquette & Nathalie Viennot-Briot, 2019, "Can Whistleblower Programs Reduce Tax Evasion? Experimental Evidence," Post-Print, HAL, number halshs-02301968, Dec, DOI: 10.1016/j.socec.2019.101459.
• Nicolas Jacquemet & Stéphane Luchini & Antoine Malezieux & Jason Shogren, 2019, "A Psychometric Investigation of the Personality Traits Underlying Individual Tax Morale," PSE-Ecole d'économie de Paris (Postprint), HAL, number hal-02290402, Jun, DOI: 10.1515/bejeap-2018-0149.
• Laila Ait Bihi Ouali, 2019, "Top Income Tax Evasion and Redistribution Preferences: Evidence from the Panama Papers," Working Papers, HAL, number halshs-01978131, Jan.
• Nicolas Jacquemet & Stephane Luchini & Antoine Malézieux & Jason Shogren, 2019, "A Psychometric Investigation of the Personality Traits Underlying Individual Tax Morale," Working Papers, HAL, number halshs-02008071, Feb, DOI: 10.1515/bejeap-2018-0149.
• Nicolas Jacquemet & Stephane Luchini & Antoine Malezieux & Jason Shogren, 2019, "Who'll stop lying under oath ? Empirical evidence from Tax Evasion Games," Working Papers, HAL, number halshs-02159905, Jun, DOI: 10.1016/j.euroecorev.2020.103369.
• Christophe Farquet, 2019, "Quantification and Revolution: An Investigation of German Capital Flight after the First," Working Papers, European Historical Economics Society (EHES), number 0149, Mar.
• Daunfeldt, Sven-Olov & Gidehag, Anton & Rudholm, Niklas, 2019, "Compulsory staff registers as a way of increasing firms’ wage reporting: A revenue-cost analysis," HFI Working Papers, Institute of Retail Economics (Handelns Forskningsinstitut), number 6, Dec.
• Escobar, Sebastian & Ohlsson, Henry & Selin, Håkan, 2019, "Taxes, frictions and asset shifting: when Swedes disinherited themselves," Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy, number 2019:6, Mar.
• Andersson, Jonas & Schroyen, Fred & Torsvik, Gaute, 2019, "The impact of international tax information exchange agreements on the use of tax amnesty: evidence from Norway," Discussion Paper Series in Economics, Norwegian School of Economics, Department of Economics, number 16/2019, Sep.
• Bakke, Julia Tropina & Hopland, Arnt Ove & Møen, Jarle, 2019, "Profit shifting and the effect of stricter transfer pricing regulation on tax revenue," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2019/11, Oct.
• Andersson, Jonas & Schroyen, Fred & Torsvik, Gaute, 2019, "The impact of international tax information exchange agreements on the use of tax amnesty: evidence from Norway," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2019/12, Oct.
• 市川, 翼 & Ichikawa, Tsubasa & アルドチェルワン, メナカ & Arudchelvan, Menaka & 恩地, 一樹 & Onji, Kazuki, 2019, "消費税における閾値と小規模企業の集積 : 2019年増税への展望, Bunching of Small Businesses at the Value-Added Tax Threshold in Japan: Lessons for the 2019 Tax Hike," TDB-CAREE Discussion Paper Series, Teikoku Databank Center for Advanced Empirical Research on Enterprise and Economy, Graduate School of Economics, Hitotsubashi University, number J-2019-01, Jul.
• Maxim Ananyev, 2019, "Political Economy of Cross-Border Income Shifting: A Protection Racket Approach," Melbourne Institute Working Paper Series, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne, number wp2019n15, Nov.
• Bohdan Stakhov, 2019, "Problems and Prospects of Excise Taxation," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 99-104, March.
• Cristian Gonzalo Gamez Villegas & Jose de Jesus Moreno Neri, 2019, "The Need For A New Structure To The Regime Of Physical Persons With Professional Services La Necesidad De Una Nueva Estructura Al Regimen De Las Personas Fisicas Con Servicios Profesionales En Mexico," Revista Global de Negocios, The Institute for Business and Finance Research, volume 7, issue 1, pages 41-54.
• Azuara Herrera, Oliver & Azuero, Rodrigo & Bosch, Mariano & Torres, Jesica, 2019, "Special Tax Regimes in Latin America and the Caribbean: Compliance, Social Protection, and Resource Misallocation," IDB Publications (Working Papers), Inter-American Development Bank, number 9511, Mar, DOI: http://dx.doi.org/10.18235/0001586.
• José G. Montalvo & Amedeo Piolatto & Josep Raya, 2019, "Transaction-tax evasion in the housing market," Working Papers, Institut d'Economia de Barcelona (IEB), number 2019/03.
• José María Durán-Cabré & Alejandro Esteller-Moré & Mariona Mas-Montserrat, 2019, "Behavioural responses to the (re)introduction of wealth taxes. Evidence from Spain," Working Papers, Institut d'Economia de Barcelona (IEB), number 2019/04.
• Josip Franic, 2019, "Undeclared Economy in Croatia during the 2004–2017 Period: Quarterly Estimates Using the MIMIC Method," Croatian Economic Survey, The Institute of Economics, Zagreb, volume 21, issue 1, pages 5-46, June.
• Fochmann, Martin & Kocher, Martin G. & Müller, Nadja & Wolf, Nadja, 2019, "Dishonesty and Risk-Taking: Compliance Decisions of Individuals and Groups," IHS Working Paper Series, Institute for Advanced Studies, number 8, Aug.
• Dong Frank Wu & Mr. Friedrich Schneider, 2019, "Nonlinearity Between the Shadow Economy and Level of Development," IMF Working Papers, International Monetary Fund, number 2019/048, Mar.
• Sebastian Beer & Matthias Kasper & Erich Kirchler & Brian Erard, 2019, "Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers," IMF Working Papers, International Monetary Fund, number 2019/223, Oct.
• Mr. Matthieu Bellon & Jillie Chang & Ms. Era Dabla-Norris & Salma Khalid & Frederico Lima & Enrique Rojas & Pilar Villena, 2019, "Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru," IMF Working Papers, International Monetary Fund, number 2019/231, Nov.
• Ms. Era Dabla-Norris & Mr. Mark Gradstein & Fedor Miryugin & Florian Misch, 2019, "Productivity and Tax Evasion," IMF Working Papers, International Monetary Fund, number 2019/260, Nov.
• Giuseppe Vitaletti, 2019, "Mirrlees’ and De Viti’S Fiscal Systems," Working papers, Società Italiana di Economia Pubblica, number 75, Jan.
• Giuseppe Vitaletti, 2019, "Sraffa, saggio di interesse, sistema fiscale," Working papers, Società Italiana di Economia Pubblica, number 80, Sep.
• Bergolo, Marcelo & Ceni, Rodrigo & Cruces, Guillermo & Giaccobasso, Matias & Perez-Truglia, Ricardo, 2019, "Tax Audits as Scarecrows. Evidence from a Large-Scale Field Experiment," IZA Discussion Papers, IZA Network @ LISER, number 12335, May.
• Wu, Dong Frank & Schneider, Friedrich, 2019, "Nonlinearity between the Shadow Economy and Level of Development," IZA Discussion Papers, IZA Network @ LISER, number 12385, May.
• Ronconi, Lucas, 2019, "From Citizen's Rights to Civic Responsibilities," IZA Discussion Papers, IZA Network @ LISER, number 12457, Jul.
• Alvaro Forteza & Cecilia Noboa, 2019, "Perceptions of institutional quality and justification of tax evasion," Constitutional Political Economy, Springer, volume 30, issue 4, pages 367-382, December, DOI: 10.1007/s10602-019-09287-1.
• Péter Elek & János Köllő, 2019, "Eliciting permanent and transitory undeclared work from matched administrative and survey data," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, volume 46, issue 3, pages 547-576, August, DOI: 10.1007/s10663-018-9403-0.
• Cecília Olexová & Karolína Červená, 2019, "Global Capital Tax as a Tool to Reduce Tax Evasion," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 25, issue 3, pages 367-369, August, DOI: 10.1007/s11294-019-09740-9.
• Chih-Wen Mao & Wen-Chieh Wu, 2019, "Does the government-mandated adoption of international financial reporting standards reduce income tax revenue?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 1, pages 145-166, February, DOI: 10.1007/s10797-018-9495-2.
• James Alm & Yongzheng Liu & Kewei Zhang, 2019, "Financial constraints and firm tax evasion," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 1, pages 71-102, February, DOI: 10.1007/s10797-018-9502-7.
• Piotr Dybka & Michał Kowalczuk & Bartosz Olesiński & Andrzej Torój & Marek Rozkrut, 2019, "Currency demand and MIMIC models: towards a structured hybrid method of measuring the shadow economy," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 1, pages 4-40, February, DOI: 10.1007/s10797-018-9504-5.
• Ann-Sofie Kolm & Birthe Larsen, 2019, "Underground activities and labour market performance," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 1, pages 41-70, February, DOI: 10.1007/s10797-018-9505-4.
• Enrico Rubolino & Daniel Waldenström, 2019, "Trends and gradients in top tax elasticities: cross-country evidence, 1900–2014," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 3, pages 457-485, June, DOI: 10.1007/s10797-018-9524-1.
• Samara R. Gunter, 2019, "Your biggest refund, guaranteed? Internet access, tax filing method, and reported tax liability," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 3, pages 536-570, June, DOI: 10.1007/s10797-018-9528-x.
• Hayato Kato & Hirofumi Okoshi, 2019, "Production location of multinational firms under transfer pricing: the impact of the arm’s length principle," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 4, pages 835-871, August, DOI: 10.1007/s10797-018-9523-2.
• Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2019, "Social networks and tax avoidance: evidence from a well-defined Norwegian tax shelter," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 6, pages 1291-1328, December, DOI: 10.1007/s10797-019-09568-3.
• Verena K. Dutt & Christopher A. Ludwig & Katharina Nicolay & Heiko Vay & Johannes Voget, 2019, "Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 26, issue 6, pages 1259-1290, December, DOI: 10.1007/s10797-019-09575-4.
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• Michael Graff, 2019, "Steuerwettbewerb und sozialräumliche Segregation," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, volume 13, issue 4, pages 37-49, December, DOI: 10.3929/ethz-b-000385537.
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• Kato, Hayato & Okoshi, Hiofumi, 2019, "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics, University of Munich, Department of Economics, number 62013, May.
• Mazhar Waseem, 2019, "Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax," Economics Discussion Paper Series, Economics, The University of Manchester, number 1913.
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• Carla Marchese & Andrea Venturini, 2020, "Tax Preparers and Tax Evasion: Punishing Tax Payers or Tax Preparers?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 76, issue 2, pages 191-214, DOI: 10.1628/fa-2020-0001.
• Gábor Lovics & Katalin Szõke & Csaba G. Tóth & Bálint Ván, 2019, "The Effect of the Introduction of Online Cash Registers on Reported Turnover in Hungary," MNB Occasional Papers, Magyar Nemzeti Bank (Central Bank of Hungary), number 2019/137.
• Michele Cantarella & Chiara Strozzi, 2018, "Labour market effects of crowdwork in US and EU: an empirical investigation," Department of Economics, University of Modena and Reggio E., Faculty of Economics "Marco Biagi", number 0139, Dec.
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• Howard, Michael, 2019, "Enablers of the Neo-Liberal State? Exploring the Role of the International Accounting-Consulting Firms in Australia Since the Mid-1980s," Newcastle Business School Discussion Paper Series: Research on the Frontiers of Knowledge, The University of Newcastle, Australia, number 2019-01.
• Gomez, Juan Pedro & Mironov, Maxim, 2019, "Tax Enforcement and Income Diversion: Evidence after Putin’s election in 2000," Journal of Law, Finance, and Accounting, now publishers, volume 4, issue 1, pages 35-65, October, DOI: 10.1561/108.00000033.
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• PETRIC Nicolae, 2019, "An Econometric Approach on Shadow economy in European countries," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 72-82, July.
• PETRIC Nicolae, 2019, "Fiscal Pressure In The Eu: An Econometric Approach," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 189-199, December.
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