Research classified by Journal of Economic Literature (JEL) codes

2019

• Amin Sokhanvar & Hasan Ulas Altiok & Glenn P. Jenkins, 2019, "The Political Economy of the Taxation of Individuals in North Cyprus," Development Discussion Papers, JDI Executive Programs, number 2019-01, Jan.
• Amin Sokhanvar & Glenn P. Jenkins & Hasan Ulas Altiok, 2019, "The Political Economy of the Taxation of Individuals in North Cyprus," Development Discussion Papers, JDI Executive Programs, number 2019-01, Jan.
• Bellemare, Charles & Deversi, Marvin & Englmaier, Florian, 2019, "Complexity and Distributive Fairness Interact in Affecting Compliance Behavior," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 190, Oct.
• Maria NiÈ›u & Iulia-Oana Ștefănescu, 2019, "Tax Havens and Offshore Centers – A Reality of the 21st Century," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, volume 22, issue 73, pages 51-62, September.
• Yu Kun Wang & Li Zhang & We-me Ho, 2019, "The Economic Analysis of Carbon Emissions: Evidence from China," Applied Finance and Accounting, Redfame publishing, volume 5, issue 2, pages 42-52, August.
• Marko Crnogorac & Santiago Lago-Pe?as, 2019, "Tax evasion in the countries of Former Yugoslavia," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, volume 37, issue 2, pages 823-851.
• Ozgur Emre Koc, 2019, "Vergilemenin Mükellefler Üzerindeki Psikolojik Etkileri: Vergiden Kaçınma ve Vergi Kaçırma Üzerine Bir Alan Araştırması (Psychological Effects of Taxation on Taxpayers: A Field Study on Tax Avoidance," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 10, issue 4, pages 1015-1027.
• Mohammed Aminu Yaru & Mohammed Aminu Yaru & Muritala Awodun, 2019, "Tax Administration In The Informal Sector: Kwara State Internal Revenue Service Perspective," Ilorin Journal of Economic Policy, Department of Economics, University of Ilorin, volume 6, issue 6, pages 1-12.
• Karolina Konopczak, 2019, "Quantification of changes in the VAT gap: an econometric approach," MF Working Papers, Ministry of Finance in Poland, number 38, Oct.
• Karolina Konopczak & Aleksander Łożykowski, 2019, "Quantification of changes in the CIT gap: an econometric approach," MF Working Papers, Ministry of Finance in Poland, number 39, Dec.
• Colin C. Williams, 2019, "Tackling Undeclared Work In The European Union: An Evaluation Of Government Policy Approaches," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, volume 10, issue 2, pages 135-147.
• Giancarlo Ferrara & Arianna Campagna & Vincenzo Atella, 2019, "Disentangling tax evasion from inefficiency in firms tax declaration: an integrated approach," CEIS Research Paper, Tor Vergata University, CEIS, number 468, Sep, revised 06 Sep 2019.
• Josip Franić, 2019, "Explaining workers’ role in illegitimate wage underreporting practice: Evidence from the European Union," The Economic and Labour Relations Review, , volume 30, issue 3, pages 366-381, September, DOI: 10.1177/1035304619848650.
• Sacchidananda Mukherjee & R. Kavita Rao, 2019, "Value Added Tax and Informality: Determinants of Registration of Enterprises under State VAT in India," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, volume 13, issue 1, pages 21-48, February, DOI: 10.1177/0973801018800086.
• Shu Wang & David Merriman & Frank Chaloupka, 2019, "Relative Tax Rates, Proximity, and Cigarette Tax Noncompliance: Evidence from a National Sample of Littered Cigarette Packs," Public Finance Review, , volume 47, issue 2, pages 276-311, March.
• Grzegorz Poniatowski & Mikhail Bonch-Osmolovskiy & José María Durán-Cabré & Alejandro Esteller-Moré & Adam Œmietanka, 2019, "Study and Reports on the VAT Gap in the EU-28 Member States: 2019 Final Report," CASE Reports, CASE-Center for Social and Economic Research, number 0500.
• Antonio Acconcia & Marcello D'Amato & Riccardo Martina & Marisa Ratto, 2019, "The Response of Taxpayer Compliance to the Large Shock of Italian Unification," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 551, Dec, revised 07 Aug 2020.
• Agnieszka Szczypińska, 2019, "What drives the VAT gap in the European Union?," Collegium of Economic Analysis Annals, Warsaw School of Economics, Collegium of Economic Analysis, issue 55, pages 69-82.
• Duccio Gamannossi degl’Innocenti & Matthew D. Rablen, 2019, "Tax Evasion on a Social Network," Working Papers, The University of Sheffield, Department of Economics, number 2019005, Feb.
• Matthew Gould & Matthew D. Rablen, 2019, "Voluntary Disclosure Schemes for Offshore Tax Evasion," Working Papers, The University of Sheffield, Department of Economics, number 2019006, Feb.
• Serdar ÇİÇEK & Hüseyin Güçlü ÇİÇEK & Elif Ayşe ŞAHİN-İPEK, 2019, "Behavioral Approach to Tax Compliance Process: Taxpayer Behaviors and Typologies," Sosyoekonomi Journal, Sosyoekonomi Society.
• Konstantinos Chatzimichael & Pantelis Kalaitzidakis & Vangelis Tzouvelekas, 2019, "Tax evasion, tax monitoring expenses and economic growth: an empirical analysis in OECD countries," Empirical Economics, Springer, volume 57, issue 1, pages 285-300, July, DOI: 10.1007/s00181-018-1441-8.
• Fábio Pereira Silva & Reinaldo Guerreiro & Eduardo Flores, 2019, "Voluntary versus enforced tax compliance: the slippery slope framework in the Brazilian context," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), volume 66, issue 2, pages 147-180, June, DOI: 10.1007/s12232-019-00321-0.
• Johannes Lorenz, 2019, "Population dynamics of tax avoidance with crowding effects," Journal of Evolutionary Economics, Springer, volume 29, issue 2, pages 581-609, April, DOI: 10.1007/s00191-018-0572-6.
• Lisa De Simone & Lillian F. Mills & Bridget Stomberg, 2019, "Using IRS data to identify income shifting to foreign affiliates," Review of Accounting Studies, Springer, volume 24, issue 2, pages 694-730, June, DOI: 10.1007/s11142-019-9484-4.
• Estian Calitz, 2019, "Are the South African fiscal authorities serious about tax base broadening?," Working Papers, Stellenbosch University, Department of Economics, number 06/2019.
• Ecopa Case, 2019, "Estimating International Tax Evasion by Individuals," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 76, Sep.
• Essi Eerola & Tuomas Kosonen & Kaisa Kotakorpi & Teemu Lyytikäinen, 2019, "Tax Compliance in the RentalHousing Market: Evidence from aField Experiment," Discussion Papers, Aboa Centre for Economics, number 126, May.
• Kaisa Kotakorpi & Satu Metsälampi & Topi Miettinen & Tuomas Nurminen, 2019, "The effect of reporting institutions on tax evasion:Evidence from the lab," Discussion Papers, Aboa Centre for Economics, number 127, May.
• James Alm & Yongzheng Liu & Kewei Zhang, 2019, "Financial Constraints and Firm Tax Evasion," Working Papers, Tulane University, Department of Economics, number 1901, Apr.
• James Alm & William D. Schulze & Carrie Von Bose & Jubo Yan, 2019, "Appeals to Social Norms and Taxpayer Compliance," Working Papers, Tulane University, Department of Economics, number 1902, Apr.
• James Alm, 2019, "What Motivates Tax Compliance," Working Papers, Tulane University, Department of Economics, number 1903, Apr.
• James Alm & James C. Cox & Vjollca Sadiraj, 2019, "Audit State Dependent Taxpayer Compliance: Theory And Evidence From Colombia," Working Papers, Tulane University, Department of Economics, number 1907, Oct.
• James Alm & Laura Rosales Cifuentes & Carlos Mauricio Ortiz Niño & Diana Rocha, 2019, "Can Behavioral "Nudges" Improve Compliance? The Case of Colombia Social Protection Contributions," Working Papers, Tulane University, Department of Economics, number 1908, Oct.
• Janina Enachescu & Žiga Puklavec & Christian Martin Bauer & Jerome Olsen & Erich Kirchler & James Alm, 2019, "Incidental Emotions, Integral Emotions, and Decisions to Pay Taxes," Working Papers, Tulane University, Department of Economics, number 1909, Oct.
• Marcelo Bérgolo & Rodrigo Ceni & Guillermo Cruces & Matías Giaccobasso & Ricardo Pérez-Truglia, 2019, "Tax audits as scarecrows. Evidence from a large-scale field experiment," Documentos de Trabajo (working papers), Instituto de Economía - IECON, number 19-12, Jun.
• Gürdal, Mehmet Y. & Torul, Orhan & Vostroknutov, Alexander, 2019, "Norm Compliance,Enforcement,and the Survival of Redistributive Institutions," Research Memorandum, Maastricht University, Graduate School of Business and Economics (GSBE), number 011, Apr, DOI: 10.26481/umagsb.2019011.
• Daniel Jeong-Dae Lee, 2019, "Cheating the government: does taxpayer perception matter?," Asia-Pacific Sustainable Development Journal, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP), volume 26, issue 2, pages 1-23, December.
• Jeong-Dae Lee, 2019, "Cheating the Government: Does Taxpayer Perception Matter?," MPDD Working Paper Series, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP), number WP/19/06, Jul.
• Jeong-Dae Lee, 2019, "Hide-and-seek: Can tax treaties reveal offshore wealth?," MPDD Working Paper Series, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP), number WP/19/07, Aug.
• José Garcia Montalvo & Amedeo Piolatto & Josep M. Raya, 2019, "Transaction-tax evasion in the housing market," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1645, Mar.
• LEONIDA, Ionel, 2019, "Evaluation Of The Criteria For Determining The Medium-Term Budgetary Objective," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 7, issue 1, pages 52-61, October.
• Pavlina Ivanova, 2019, "Tax Treatment Of Land Resources," SUSTAINABLE LAND MANAGEMENT - CURRENT PRACTICES AND SOLUTIONS 2019 CONFERENCE PROCEEDINGS, University publishing house "Science and Economics", University of Economics - Varna, issue 1, pages 93-103, November, DOI: 10.36997/SLM2019.93.
• Challoumis Constantinos, 2019, "Transfer Pricing Methods for Services and the Policy of Fixed Length Principle," Economics and Business, Sciendo, volume 33, issue 1, pages 222-232, January, DOI: 10.2478/eb-2019-0016.
• Podstawka Łukasz, 2019, "Old-Age Pension Insurance in ZUS and KRUS in the Context of the Insured and Public Finances," Economic and Regional Studies / Studia Ekonomiczne i Regionalne, Sciendo, volume 12, issue 3, pages 312-325, September, DOI: 10.2478/ers-2019-0028.
• Jagrič Timotej & Lešnik Tomaž & Grbenic Stefan O. & Jagrič Vita, 2019, "The Fulfilment of Tax Obligation in Case of Slovenian Tax Residents Working in Other Countries," Naše gospodarstvo/Our economy, Sciendo, volume 65, issue 4, pages 27-34, December, DOI: 10.2478/ngoe-2019-0017.
• Svažič Tatjana, 2019, "Anti-BEPS Measures and Their Impact on Business Performance of Multinational Enterprises," Naše gospodarstvo/Our economy, Sciendo, volume 65, issue 4, pages 99-109, December, DOI: 10.2478/ngoe-2019-0023.
• Williams Colin C, 2019, "Explaining and tackling the informal economy: an evaluation of competing perspectives," Open Economics, De Gruyter, volume 2, issue 1, pages 63-75, January, DOI: 10.1515/openec-2019-0007.
• Gashi Ardiana & Williams Colin C., 2019, "Evaluating the Prevalence and Distribution of Unregistered Employment in Kosovo: Lessons from a 2017 Survey," South East European Journal of Economics and Business, Sciendo, volume 14, issue 1, pages 7-20, June, DOI: 10.2478/jeb-2019-0001.
• Adegbite Tajudeen Adejare & Bojuwon Mustapha, 2019, "Corporate Tax Avoidance Practices: An Empirical Evidence from Nigerian Firms," Studia Universitatis Babeș-Bolyai Oeconomica, Sciendo, volume 64, issue 3, pages 39-53, December, DOI: 10.2478/subboec-2019-0014.
• Borlea Sorin Nicolae & Achim Monica Violeta & Rus Alexandra Ioana Daniela, 2019, "Behavioral Determinants of Corruption. A Cross-Country Survey," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, volume 29, issue 1, pages 21-39, March, DOI: 10.2478/sues-2019-0002.
• Johannes Abeler & Daniele Nosenzo & Collin Raymond, 2019, "Preferences for Truth‐Telling," Econometrica, Econometric Society, volume 87, issue 4, pages 1115-1153, July, DOI: 10.3982/ECTA14673.
• James Alm & William D. Schulze & Carrie von Bose & Jubo Yan, 2019, "Appeals to Social Norms and Taxpayer Compliance," Southern Economic Journal, John Wiley & Sons, volume 86, issue 2, pages 638-666, October, DOI: 10.1002/soej.12374.
• Advani, Arun & Elming, William & Shaw, Jonathan, 2019, "The Dynamic Effects of Tax Audits," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 1198.
• Fochmann, Martin & Hechtner, Frank & Kirchler, Erich & Mohr, Peter N. C., 2019, "When happy people make society unhappy: How incidental emotions affect compliance behavior," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 237.
• Rauter, Thomas, 2019, "Disclosure Regulation, Corruption, and Investment: Evidence from Natural Resource Extraction," Working Papers, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State, number 286.
• Kohnert, Dirk, 2019, "The impact of Brexit on Francophone Africa," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue Forthcomi.
• Menkhoff, Lukas & Miethe, Jakob, 2019, "Tax evasion in new disguise? Examining tax havens' international bank deposits," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 176, pages 53-78.
• Rathke, Alex A.T., 2019, "Fuzzy Profit Shifting: A Model for Optimal Tax-induced Transfer Pricing with Fuzzy Arm's Length Parameter," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 191027.
• Pazhanisamy, R., 2019, "Corruption in Tax and Taxing the Corruption," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 193967.
• Brettschneider, Jörg, 2019, "Online Platform Operators as Sovereigns over the Ecommerce Sellers Selected by the German Legislator," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 197795.
• Boss, Alfred, 2019, "Arbeitsanreize beim Bezug von Arbeitslosengeld II: Ein Reformvorschlag," Kiel Working Papers, Kiel Institute for the World Economy, number 2126.
• Braml, Martin T. & Felbermayr, Gabriel, 2019, "What do we really know about the transatlantic current account?," Kiel Working Papers, Kiel Institute for the World Economy, number 2137.
• Braml, Martin & Felbermayr, Gabriel, 2019, "The EU self-surplus puzzle: An indication of VAT fraud?," Kiel Working Papers, Kiel Institute for the World Economy, number 2146.
• Hentze, Tobias, 2019, "The challenge of moving to a Common Consolidated Corporate Tax Base in the EU," IW-Reports, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 2/2019.
• Grosskurth, Philipp, 2019, "Dynamic structure - Dynamic results? Re-estimating profit shifting with historical ownership data," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 811, DOI: 10.4419/86788940.
• Fauser, Hannes, 2019, "On income tax avoidance - the case of Germany revisited," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy, Verein für Socialpolitik / German Economic Association, number 203550.
• Barron, Kai, 2019, "Lying to appear honest," Discussion Papers, Research Unit: Economics of Change, WZB Berlin Social Science Center, number SP II 2019-307.
• Olbert, Marcel & Spengel, Christoph, 2019, "Taxation in the digital economy: Recent policy developments and the question of value creation," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 19-010.
• Dutt, Verena K. & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2019, "Can European banks' country-by-country reports reveal profit shifting? An analysis of the information content of EU banks' disclosures," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 19-042.
• Klein, Daniel & Ludwig, Christopher A. & Spengel, Christoph, 2019, "Ring-fencing digital corporations: Investor reaction to the European Commission's digital tax proposals," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 19-050.
• Antinyan, Armenak & Asatryan, Zareh, 2019, "Nudging for tax compliance: A meta-analysis," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 19-055.
• Piroska Dobos & Katalin Takacs-Gyorgy, 2019, "Possible Smart City Solutions in the Fight against Black Economy," Interdisciplinary Description of Complex Systems - scientific journal, Croatian Interdisciplinary Society Provider Homepage: http://indecs.eu, volume 17, issue 3-A, pages 468-475.
• Florian Scheuer & Joel Slemrod, 2019, "Taxation and the superrich," ECON - Working Papers, Department of Economics - University of Zurich, number 337, Nov.

2018

• Cristina Bicchieri & Eugen Dimant & Erte Xiao, 2018, "Deviant or Wrong? The Effects of Norm Information on the Efficacy of Punishment," PPE Working Papers, Philosophy, Politics and Economics, University of Pennsylvania, number 0016, Oct.
• Shabbar, Shagufta & Ahmed, Qazi Masood & Pasha, Farooq, 2018, "A juxtaposition of Tax Expenditures and Direct Expenditures: Case Study of Pakistan," MPRA Paper, University Library of Munich, Germany, number 117419, revised 2018.
• Iswahyudi, Heru, 2018, "Economic Consequences of Tax Non-Compliance: Evidence From Indonesia," MPRA Paper, University Library of Munich, Germany, number 122337, Dec.
• Sokolovskyi, Dmytro, 2018, "Game-theoretic model of tax evasion: analysis of agents’ interaction and optimization of tax burden," MPRA Paper, University Library of Munich, Germany, number 86415, Apr.
• Mughal, Khurrum & Schneider, Friedrich, 2018, "Shadow Economy in Pakistan: Its Size and Interaction with Official Economy," MPRA Paper, University Library of Munich, Germany, number 87087, May.
• Carrillo, Paul & Emran, M. Shahe, 2018, "Loss Aversion, Transaction Costs, or Audit Trigger? Learning about Corporate Tax Compliance from a Policy Experiment with Withholding Regime," MPRA Paper, University Library of Munich, Germany, number 87445, Jun.
• Mughal, Khurrum & Schneider, Friedrich & Hayat, Zafar, 2018, "Shadow Economy in Pakistan: Its Size and Interaction with Official Economy," MPRA Paper, University Library of Munich, Germany, number 87812, May.
• Ozili, Peterson, 2018, "Tax Evasion and Financial Instability," MPRA Paper, University Library of Munich, Germany, number 88430, Aug.
• Kohnert, Dirk, 2018, "Britain & Africa: heading for the Brexit rocks," MPRA Paper, University Library of Munich, Germany, number 88554, Aug, revised 20 Aug 2018.
• Kohnert, Dirk, 2018, "Britain and Africa: heading for the Brexit rocks," MPRA Paper, University Library of Munich, Germany, number 88570, Aug, revised 21 Aug 2018.
• Marx, Benjamin M., 2018, "The Cost of Requiring Charities to Report Financial Information," MPRA Paper, University Library of Munich, Germany, number 88660, Aug.
• Delis, Manthos & Karavitis, Panagiotis & Klassen, Kenneth, 2018, "The corporate governance of profit shifting," MPRA Paper, University Library of Munich, Germany, number 88724, Aug.
• Cerqua, Augusto, 2018, "What happens when the income tax increases?," MPRA Paper, University Library of Munich, Germany, number 89857, Nov.
• Iswahyudi, Heru, 2018, "Where has the money gone?: The case of Value Added Tax revenue performance in Indonesia," MPRA Paper, University Library of Munich, Germany, number 89876, Nov.
• Kohnert, Dirk, 2018, "L' Angleterre, le Brexit et l'Afrique
  [Britain, Brexit and Africa]," MPRA Paper, University Library of Munich, Germany, number 89885, Nov.
• Hori, Takeo & Maebayashi, Noritaka & Morimoto, Keiichi, 2018, "Tax Evasion and Optimal Corporate Income Tax Rates in a Growing Economy," MPRA Paper, University Library of Munich, Germany, number 90787, Dec.
• Di Nola, Alessandro & Kocharkov, Georgi & Vasilev, Aleksandar, 2018, "Envelope Wages, Hidden Production and Labor Productivity," MPRA Paper, University Library of Munich, Germany, number 91945.
• Tedds, Lindsay M. & Duff, David & Ramsay, Paul, 2018, "Medical Services Premimum Task Force: Tax Reform Proposals for the Province of British Columbia," MPRA Paper, University Library of Munich, Germany, number 96928, Apr.
• DOMBOU T., Dany R., 2018, "Shadow effect from Laffer tax allergy: New tax policy tool to fight tax evasion," MPRA Paper, University Library of Munich, Germany, number 98646, Nov.
• Anton Vaskovskyi, 2018, "Genesis of behavioral economics and its applicability in public finance
  [Vývoj behaviorální ekonomie a možnost jejího uplatnění ve veřejných financích]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2018, issue 3, pages 57-77, DOI: 10.18267/j.cfuc.517.
• Lucia Mihóková & Radovan Dráb & Andrea Kralik, 2018, "Assessing the Impact of Tax Evasion on Long-Term Fiscal Imbalance: A Sensitivity Analysis Application," Prague Economic Papers, Prague University of Economics and Business, volume 2018, issue 3, pages 331-350, DOI: 10.18267/j.pep.662.
• Tomáš Buus, 2018, "Risks and Transfer Pricing Regulation at the Multinational Enterprises' Routine Units: A Literature Review," Prague Economic Papers, Prague University of Economics and Business, volume 2018, issue 6, pages 621-636, DOI: 10.18267/j.pep.678.
• Lukáš Moravec & Jana Hinke & Stanislav Kaňka, 2018, "Stanovení mezery DPH - případ České republiky
  [VAT Gap Estimation - Czech Republic Case Study]," Politická ekonomie, Prague University of Economics and Business, volume 2018, issue 4, pages 450-472, DOI: 10.18267/j.polek.1212.
• Lucia Mihóková & Alena Andrejovská & Slavomíra Martinková, 2018, "Daňová konkurencieschopnosť členských krajín Európskej únie v kontexte korporátneho zdanenia
  [Tax Competitiveness of EU Member States in the Context of Corporate Taxation]," Politická ekonomie, Prague University of Economics and Business, volume 2018, issue 5, pages 588-608, DOI: 10.18267/j.polek.1206.
• Jana Stavjaňová, 2018, "Odhady daňových úniků v České republice založené na analýze nezjištěné ekonomiky
  [Estimates of Tax Evasions in the Czech Republic Based on Analysis of Non-observed Economy]," Politická ekonomie, Prague University of Economics and Business, volume 2018, issue 5, pages 569-587, DOI: 10.18267/j.polek.1214.
• Petr Procházka, 2018, "Implementation of EU directives regarding BEPS Action Plan in Czechia and other Central and Eastern European states
  [Implementace směrnic EU týkajících se Akčního plánu BEPS v Česku a dalších zemíc," Současná Evropa, Prague University of Economics and Business, volume 2018, issue 2, pages 36-48.
• Luca David Opromolla & Filomena Garcia, 2018, "The effects of official and unofficial information on tax compliance," Working Papers, Banco de Portugal, Economics and Research Department, number w201809.
• Klimm, Felix, 2018, "Suspicious Success - Cheating, Inequality Acceptance, and Political Preferences," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 82, Mar.
• Peter Scott & James Walker, 2018, "The Comfortable, the Rich, and the Super-rich. What Really Happened to Top British Incomes During the First Half of the Twentieth Century?," John H Dunning Centre for International Business Discussion Papers, Henley Business School, University of Reading, number jhd-dp2018-07, Oct.
• Agnieszka Szczypińska, 2018, "What drives the VAT gap in the European Union?," MF Working Papers, Ministry of Finance in Poland, number 30, Feb.
• Anda Simona RĂDULESCU & Cristian DÎRVĂ, 2018, "Corporate Restructuring and Tax Arbitrage Strategies at International Level," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 19, issue 3, pages 264-273, July, DOI: 10.24818/RMCI.2018.3.264.
• Richard J. Cebula, 2018, "Reflections on and Inquiry into Unfamiliar as well as Familiar Factors that may Influence the Market for Municipal Bonds," The Review of Regional Studies, Southern Regional Science Association, volume 48, issue 2, pages 145-154, Summer.
• Amicelle, Anthony & Bérard, Jean, 2018, "Défense des classes dominantes : la division du travail de légitimation à l’épreuve des scandales financiers internationaux," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, volume 22.
• Saibal Kar & Srijan Banerjee, 2018, "Tax Evasion and Provision of Public Goods: Implications for Wage and Employment," Studies in Microeconomics, , volume 6, issue 1-2, pages 84-99, June, DOI: 10.1177/2321022218791010.
• Damodar Nepram, 2018, "Does VAT Necessarily Lead to Bigger Government Size? The Experience of States in India," South Asian Journal of Macroeconomics and Public Finance, , volume 7, issue 2, pages 240-259, December, DOI: 10.1177/2277978718795752.
• Colin C. Williams & Slavko Bezeredi, 2018, "Evaluating Policy Approaches Towards Undeclared Work: Some Lessons from FYR of Macedonia," South-Eastern Europe Journal of Economics, Association of Economic Universities of South and Eastern Europe and the Black Sea Region, volume 16, issue 2, pages 171-187.
• Grzegorz Poniatowski & Mikhail Bonch-Osmolovskiy & José María Durán-Cabré & Alejandro Esteller-Moré & Adam Œmietanka, 2018, "Study and Reports on the VAT Gap in the EU-28 Member States: 2018 Final Report," CASE Reports, CASE-Center for Social and Economic Research, number 0496.
• Edoardo Di Porto & Enrica Maria Martino & Paolo Naticchioni, 2018, "Back to Black? The Impact of Regularizing Migrant Workers," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 517, Dec.
• Robert McGee & Jovan Shopovski, 2018, "The Ethics of Tax Evasion: A Survey of Law and Economics Students in the Republic of Macedonia," International Journal of Economic Sciences, International Institute of Social and Economic Sciences, volume 7, issue 2, pages 57-69, November.
• Işıl Fulya ORKUNOĞLU-ŞAHİN & Ahmet Burçin YERELİ, 2018, "Mükelleflerin Vergiye Direnme Yöntemleri ve Türkiye’de Günah Vergilerindeki Artışların Değerlendirilmesi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 26(35).
• İbrahim ÖZMEN, 2018, "Endless Quarrel: Tax, an Example of Passive Resistance in the Tax Henry Thoreau," Sosyoekonomi Journal, Sosyoekonomi Society, issue 26(36).
• Lisa Frey, 2018, "Tax certified individual auditors and effective tax rates," Business Research, Springer;German Academic Association for Business Research, volume 11, issue 1, pages 77-114, February, DOI: 10.1007/s40685-017-0057-8.
• Tembo Nakamoto & Yuichi Ikeda, 2018, "Identification of conduit jurisdictions and community structures in the withholding tax network," Evolutionary and Institutional Economics Review, Springer, volume 15, issue 2, pages 477-493, December, DOI: 10.1007/s40844-018-0111-z.
• Stefania Ottone & Ferruccio Ponzano & Giulia Andrighetto, 2018, "Tax compliance under different institutional settings in Italy and Sweden: an experimental analysis," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, volume 35, issue 2, pages 367-402, August, DOI: 10.1007/s40888-018-0093-7.
• Francesco Flaviano Russo, 2018, "Reporting tax evasion," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, volume 35, issue 3, pages 917-933, December, DOI: 10.1007/s40888-018-0096-4.
• Luigi Bonatti & Lorenza Lorenzetti, 2018, "The co-evolution of tax evasion, social capital and policy responses: a theoretical approach," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), volume 65, issue 3, pages 381-401, September, DOI: 10.1007/s12232-018-0301-3.
• M. L. Bertotti & G. Modanese, 2018, "Mathematical models describing the effects of different tax evasion behaviors," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, volume 13, issue 2, pages 351-363, July, DOI: 10.1007/s11403-016-0185-9.
• Mohammad Nurunnabi, 2018, "Tax evasion and religiosity in the Muslim world: the significance of Shariah regulation," Quality & Quantity: International Journal of Methodology, Springer, volume 52, issue 1, pages 371-394, January, DOI: 10.1007/s11135-017-0471-1.
• Ciao-Wei Chen & Bradford F. Hepfer & Phillip J. Quinn & Ryan J. Wilson, 2018, "The effect of tax-motivated income shifting on information asymmetry," Review of Accounting Studies, Springer, volume 23, issue 3, pages 958-1004, September, DOI: 10.1007/s11142-018-9439-1.
• Kiridaran Kanagaretnam & Jimmy Lee & Chee Yeow Lim & Gerald Lobo, 2018, "Societal trust and corporate tax avoidance," Review of Accounting Studies, Springer, volume 23, issue 4, pages 1588-1628, December, DOI: 10.1007/s11142-018-9466-y.
• Yvan Lengwiler & Albana Saljihaj, 2018, "The U.S. Tax Program for Swiss banks: what determined the penalties?," Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, volume 154, issue 1, pages 1-12, December, DOI: 10.1186/s41937-018-0024-0.
• Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2018, "Social networks and tax avoidance. Evidence from a well-defined Norwegian tax shelter," Discussion Papers, Statistics Norway, Research Department, number 886, Oct.
• Marie Bjørneby & Annette Alstadsæter & Kjetil Telle, 2018, "Collusive tax evasion by employers and employees. Evidence from a randomized fi eld experiment in Norway," Discussion Papers, Statistics Norway, Research Department, number 891, Dec.
• Gennady Vasilievich Osipov & Vladimir Ivanovich Glotov & Svetlana Gennadievna Karepova, 2018, "Population in the shadow market: petty corruption and unpaid taxes," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 6, issue 2, pages 692-710, December, DOI: 10.9770/jesi.2018.6.2(16).
• Daniel Borebly, 2018, "A case study on Germany's aviation tax using the synthetic control approach," Working Papers, University of Strathclyde Business School, Department of Economics, number 1816, Oct.
• Daniel Borbely, 2018, "Limiting the distortionary impacts of transaction taxes: Scottish stamp duty after the Mirrlees Review," Working Papers, University of Strathclyde Business School, Department of Economics, number 1817, Nov.
• Giacomo De Giorgi & Matthew Ploenzke & Aminur Rahman, 2018, "Small Firms’ Formalisation: The Stick Treatment," Journal of Development Studies, Taylor & Francis Journals, volume 54, issue 6, pages 983-1001, June, DOI: 10.1080/00220388.2017.1327660.
• IHS & Dondena & CPB, 2018, "Aggressive tax planning indicators," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 71, Feb.
• FISCALIS Tax Gap Project Group, 2018, "The concept of tax gaps - Corporate Income Tax Gap Estimation Methodologies," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 73, Nov.
• Groot, Stefan P.T. & Lejour, Arjan, 2018, "Financial incentives for mortgage prepayment behavior : Evidence from Dutch micro data," Other publications TiSEM, Tilburg University, School of Economics and Management, number 52aa364c-df5d-4628-a9c8-3.
• van't Riet, Maarten & Lejour, Arjan, 2018, "Optimal tax routing : Network analysis of FDI diversion," Other publications TiSEM, Tilburg University, School of Economics and Management, number ae6a620c-38eb-420f-8dd9-d.
• James M. Bishop, 2018, "Does Cigarette Smuggling Prop Up Smoking Rates?," American Journal of Health Economics, MIT Press, volume 4, issue 1, pages 80-104, Winter.
• Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018, "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," The Review of Economics and Statistics, MIT Press, volume 100, issue 1, pages 120-134, March.
• James Alm & Yongzheng Liu, 2018, "Corruption, Taxation, and Tax Evasion," Working Papers, Tulane University, Department of Economics, number 1802, Mar.
• Chris Evans & Richard Krever & James Alm, 2018, "Tax and Corruption: A Global Perspective," Working Papers, Tulane University, Department of Economics, number 1805, Mar.
• David Masclet & Claude Montmarquette & Nathalie Viennot-Briot, 2018, "Can Whistleblower Programs Reduce Tax Evasion? Experimental Evidence," Economics Working Paper Archive (University of Rennes & University of Caen), Center for Research in Economics and Management (CREM), University of Rennes, University of Caen and CNRS, number 2018-11, Nov.
• López Pérez, Raúl & Ramírez Zamudio, Aldo., 2018, "Social norms and tax compliance: Experiments and theory," Working Papers in Economic Theory, Universidad Autónoma de Madrid (Spain), Department of Economic Analysis (Economic Theory and Economic History), number 2018/02, Apr.
• James M. Bishop, 2018, "Does Cigarette Smuggling Prop Up Smoking Rates?," American Journal of Health Economics, University of Chicago Press, volume 4, issue 1, pages 80-104, Winter.
• James Andreoni, 2018, "The Benefits and Costs of Donor-Advised Funds," Tax Policy and the Economy, University of Chicago Press, volume 32, issue 1, pages 1-44, DOI: 10.1086/697137.
• Jang-Ting Guo & Fu-Sheng Hung, 2018, "Tax Evasion and Financial Development under Asymmetric Information in Credit Markets," Working Papers, University of California at Riverside, Department of Economics, number 201810, May.
• Chen Zhang & Ceong Kee Cheok, & Rajah Rasiah, 2018, "The Extreme Outcomes of Corporate Tax Management: Evidence from Chinese Listed Enterprises," Institutions and Economies (formerly known as International Journal of Institutions and Economies), Faculty of Economics and Administration, University of Malaya, volume 10, issue 1, pages 19-52, January.
• Guido M. Rey, 2018, "Interactions between criminal economy and legal economy," Argomenti, University of Urbino Carlo Bo, Department of Economics, Society & Politics, volume 10, issue 10, pages 1-26, May-Augus, DOI: 10.14276/1971-8357.1794.
• Martina Manfre' & Viola Angelini, 2018, "Does The Financial Situation affect Cheating Behavior? An Investigation through Financial Literacy," Working Papers, University of Verona, Department of Economics, number 06/2018, Jul.
• Armenak Antinyan & Luca Corazzini & Filippo Pavesi, 2018, "What Matters for Whistleblowing on Tax Evaders? Survey and Experimental Evidence," Working Papers, University of Verona, Department of Economics, number 07/2018, Dec.
• DUCU, Matei Adrian, 2018, "Reducing Tax Evasion By Introducing Control Guides In Romania," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 6, issue 1, pages 48-54, October.
• Fedotenkov Igor & Schneider Friedrich, 2018, "Military Expenditures and Shadow Economy in the Central and Eastern Europe: is There a Link?," Central European Economic Journal, Sciendo, volume 5, issue 52, pages 142-153, January, DOI: 10.1515/ceej-2018-0016.
• Kudła Janusz & Kopczewska Katarzyna & Kocia Agata & Kruszewski Robert & Walczyk Konrad, 2018, "Dynamic Fiscal Solvency with Consumption and Capital Taxes," Central European Economic Journal, Sciendo, volume 5, issue 52, pages 96-108, January, DOI: 10.1515/ceej-2018-0013.
• Kudła Janusz, 2018, "Determinants of Public Indebtedness in European Union Countries," Financial Internet Quarterly (formerly e-Finanse), Sciendo, volume 14, issue 3, pages 76-86, September, DOI: 10.2478/fiqf-2018-0021.
• Hybka Małgorzata Magdalena, 2018, "Collection Dilemmas and Performance Measures of the Value-Added Tax in Germany and Poland," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 54, issue 2, pages 110-121, June, DOI: 10.2478/ijme-2018-0009.
• Lešnik Tomaž & Jagrič Timotej & Jagrič Vita, 2018, "VAT Gap Dependence and Fiscal Administration Measures," Naše gospodarstvo/Our economy, Sciendo, volume 64, issue 2, pages 43-51, June, DOI: 10.2478/ngoe-2018-0011.
• Brezeanu Petre & Dumiter Florin & Ghiur Rodica & Todor Silvia Paula, 2018, "Tax Compliance at National Level," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, volume 28, issue 2, pages 1-17, June, DOI: 10.2478/sues-2018-0006.
• Creedy, John & Gemmell, Norman, 2018, "The Elasticity of Taxable Income of Individuals in Couples," Working Paper Series, Victoria University of Wellington, Chair in Public Finance, number 20831.
• Gilbert Mbaraa & Ryszard Kokoszczyński, 2018, "Corporate governance, tax evasion and business cycles," Working Papers, Faculty of Economic Sciences, University of Warsaw, number 2018-10.
• Bachas,Pierre Jean & Fattal Jaef,Roberto N. & Jensen,Anders, 2018, "Size-dependent tax enforcement and compliance : global evidence and aggregate implications," Policy Research Working Paper Series, The World Bank, number 8363, Mar.
• Okunogbe,Oyebola Motunrayo & Pouliquen,Victor Maurice Joseph, 2018, "Technology, taxation, and corruption: evidence from the introduction of electronic tax filing," Policy Research Working Paper Series, The World Bank, number 8452, May.
• Marcelo Arbex & Justin M. Carre & Shawn N. Geniole & Enlinson Mattos, 2018, "Testosterone, personality traits and tax evasion," Working Papers, University of Windsor, Department of Economics, number 1801, Jan.
• Koessler, Ann-Kathrin & Torgler, Benno & Feld, Lars P. & Frey, Bruno S., 2018, "Commitment to pay taxes: Results from field and laboratory experiments," Freiburg Discussion Papers on Constitutional Economics, Walter Eucken Institut e.V., number 18/06.
• Doerr, Annabelle & Necker, Sarah, 2018, "Toward an understanding of collaborative tax evasion: A natural field experiment with businesses," Freiburg Discussion Papers on Constitutional Economics, Walter Eucken Institut e.V., number 18/13.
• Fochmann, Martin & Müller, Nadja & Overesch, Michael, 2018, "Less cheating? The effects of prefilled forms on compliance behavior," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 227.
• Osswald, Benjamin, 2018, "Corporate tax planning and firms' information environment," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 236.
• Vasilev, Aleksandar, 2018, "Optimal fiscal policy in the presence of VAT evasion: the case of Bulgaria," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 68, issue 4, pages 399-414.
• Weerth, Carsten, 2018, "Bekämpfung des Verbrauchsteuerschmuggels mit § 12e ZollVG," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue 4/2018, pages 19-20.
• Kohnert, Dirk, 2018, "Britain & Africa: heading for the Brexit rocks," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 181879.
• Kohnert, Dirk, 2018, "L’Angleterre, le Brexit et l’Afrique," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 191933.
• Dwenger, Nadja & Treber, Lukas, 2018, "Shaming for tax enforcement: Evidence from a new policy," Hohenheim Discussion Papers in Business, Economics and Social Sciences, University of Hohenheim, Faculty of Business, Economics and Social Sciences, number 21-2018.
• Zuluaga, Diego, 2018, "Offshore bet: The benefits of capital mobility," IEA Discussion Papers, Institute of Economic Affairs (IEA), number 89.
• Diaz de Sarralde, Santiago & von Haldenwang, Christian & Hentze, Tobias & Monkam, Nara, 2018, "Tax certainty: Proposals for the short term and the long term," Economics Discussion Papers, Kiel Institute for the World Economy, number 2018-16.
• Gillitzer, Christian & Sinning, Mathias, 2018, "Nudging businesses to pay their taxes: Does timing matter?," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 760, DOI: 10.4419/86788885.
• Di Nola, Alessandro & Kocharkov, Georgi & Scholl, Almuth & Tkhir, Anna-Mariia, 2018, "The Aggregate Consequences of Tax Evasion," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy, Verein für Socialpolitik / German Economic Association, number 181514.
• Dutt, Verena Katharina & Ludwig, Christopher Alexander & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2018, "Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy, Verein für Socialpolitik / German Economic Association, number 181537.
• Harendt, Christoph, 2018, "Tax Influence on Financial Structures of M&As," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy, Verein für Socialpolitik / German Economic Association, number 181552.
• Ait Lahcen, Mohammed, 2018, "Money, Inflation, and Unemployment in the Presence of Informality," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy, Verein für Socialpolitik / German Economic Association, number 181578.
• Harendt, Christoph, 2018, "Tax influence on financial structures of M&As," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 18-004.
• Dutt, Verena & Ludwig, Christopher A. & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2018, "Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 18-019.
• Casi, Elisa & Nenadic, Sara & Orlic, Mark Dinko & Spengel, Christoph, 2019, "A call to action: From evolution to revolution on the Common Reporting Standard," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 18-035, revised 2019.
• Casi, Elisa & Spengel, Christoph & Stage, Barbara M. B., 2019, "Cross-border tax evasion after the common reporting standard: Game over?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 18-036, revised 2019.
• Johannes Buckenmaier & Eugen Dimant & Luigi Mittone, 2018, "Effects of institutional history and leniency on collusive corruption and tax evasion," ECON - Working Papers, Department of Economics - University of Zurich, number 295, Aug.
• Ralph-C. Bayer & Roland Hodler & Paul A. Raschky & Anthony Strittmatter, 2018, "Expropriations, Property Confiscations and New Offshore Entities: Evidence from the Panama Papers," School of Economics and Public Policy Working Papers, University of Adelaide, School of Economics and Public Policy, number 2018-15, Sep.
• Gabriel Ulyssea, 2018, "Firms, Informality, and Development: Theory and Evidence from Brazil," American Economic Review, American Economic Association, volume 108, issue 8, pages 2015-2047, August.
• Miguel Almunia & David Lopez-Rodriguez, 2018, "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," American Economic Journal: Economic Policy, American Economic Association, volume 10, issue 1, pages 1-38, February.
• Marcelo Bérgolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez-Truglia, 2018, "Misperceptions about Tax Audits," AEA Papers and Proceedings, American Economic Association, volume 108, pages 83-87, May.
• Sebastian George PERPELEA & Mihai Octavian PERPELEA, 2018, "The „Carousel†Tax Fraud," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 20, pages 131-137, November.
• Mihai Octavian PERPELEA & Sebastian George PERPELEA, 2018, "The Consequences of Tax Evasion: New Approaches," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 20, pages 149-155, November.