Research classified by Journal of Economic Literature (JEL) codes

2020

• 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.

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.
• 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, Centre for Economic Policy Research, number 13512, Feb.
• Stantcheva, Stefanie & Kleven, Henrik & Landais, Camille & Munoz, Mathilde, 2019, "Taxation and Migration: Evidence and Policy Implications," CEPR Discussion Papers, Centre for Economic Policy Research, number 13649, Apr.
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• 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.
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• 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.
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• 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.
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• 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.
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• 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.
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• 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.
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• 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.
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