Research classified by Journal of Economic Literature (JEL) codes

2019

• 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.
• Roman Lanis & Grant Richardson & Chelsea Liu & Ross McClure, 2019, "The Impact of Corporate Tax Avoidance on Board of Directors and CEO Reputation," Journal of Business Ethics, Springer, volume 160, issue 2, pages 463-498, December, DOI: 10.1007/s10551-018-3949-4.
• Peter Egger & Nora Strecker & Benedikt Zoller-Rydzek, 2019, "Steuern auf Verhandlungsbasis," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, volume 13, issue 1, pages 72-80, March, DOI: 10.3929/ethz-b-000334789.
• 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.
• Andrea Lassmann & Benedikt Marian Maximilian Zoller-Rydzek, 2019, "Decomposing the Margins of Transfer Pricing," KOF Working papers, KOF Swiss Economic Institute, ETH Zurich, number 19-450, Jan, DOI: 10.3929/ethz-b-000322881.
• Makoto Hasegawa, 2019, "Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals," KIER Working Papers, Kyoto University, Institute of Economic Research, number 1016, Dec.
• Braml, Martin T. & Felbermayr, Gabriel J., 2019, "What Do We Really Know about the Transatlantic Current Account?," Munich Reprints in Economics, University of Munich, Department of Economics, number 78268.
• Hauck, Tobias, 2019, "Lobbying and the international fight against tax havens," Munich Reprints in Economics, University of Munich, Department of Economics, number 78287.
• 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.
• Birgit Huesecken & Michael Overesch, 2019, "Tax Avoidance through Advance Tax Rulings - Evidence from the LuxLeaks Firms," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 75, issue 4, pages 380-412, DOI: 10.1628/fa-2019-0011.
• 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.
• Michele Lalla & Daniela Mantovani & Patrizio Frederic, 2019, "Measurement errors and tax evasion in annual incomes: evidence from survey data matched with fiscal data," Department of Economics, University of Modena and Reggio E., Faculty of Economics "Marco Biagi", number 0140, Feb.
• Cristina Bicchieria & Eugen Dimanta & Erte Xiao, 2019, "Deviant or Wrong? The Effects of Norm Information on the Efficacy of Punishment," Monash Economics Working Papers, Monash University, Department of Economics, number 07-18, Jun.
• Christoph Engel & Luigi Mittone & Azzurra Morreale, 2019, "Tax Morale and Fairness in Conflict - An Experiment," Discussion Paper Series of the Max Planck Institute for Behavioral Economics, Max Planck Institute for Behavioral Economics, number 2019_02, Feb.
• Gabriel Zucman, 2019, "Global Wealth Inequality," NBER Working Papers, National Bureau of Economic Research, Inc, number 25462, Jan.
• Anders Jensen, 2019, "Employment Structure and the Rise of the Modern Tax System," NBER Working Papers, National Bureau of Economic Research, Inc, number 25502, Jan.
• Daniel G. Garrett & Juan Carlos Suárez Serrato, 2019, "How Elastic is the Demand for Tax Havens? Evidence from the US Possessions Corporations Tax Credit," NBER Working Papers, National Bureau of Economic Research, Inc, number 25516, Jan.
• Timothy Besley & Anders Jensen & Torsten Persson, 2019, "Norms, Enforcement, and Tax Evasion," NBER Working Papers, National Bureau of Economic Research, Inc, number 25575, Feb.
• Joel Slemrod & Obeid Ur Rehman & Mazhar Waseem, 2019, "Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan," NBER Working Papers, National Bureau of Economic Research, Inc, number 25623, Feb.
• Henrik Kleven & Camille Landais & Mathilde Muñoz & Stefanie Stantcheva, 2019, "Taxation and Migration: Evidence and Policy Implications," NBER Working Papers, National Bureau of Economic Research, Inc, number 25740, Apr.
• Marco Battaglini & Luigi Guiso & Chiara Lacava & Eleonora Patacchini, 2019, "Tax Professionals: Tax-Evasion Facilitators or Information Hubs?," NBER Working Papers, National Bureau of Economic Research, Inc, number 25745, Apr.
• M. Chatib Basri & Mayara Felix & Rema Hanna & Benjamin A. Olken, 2019, "Tax Administration vs. Tax Rates: Evidence from Corporate Taxation in Indonesia," NBER Working Papers, National Bureau of Economic Research, Inc, number 26150, Aug.
• Florian Scheuer & Joel Slemrod, 2019, "Taxation and the Superrich," NBER Working Papers, National Bureau of Economic Research, Inc, number 26207, Aug.
• Natasha Sarin & Lawrence H. Summers, 2019, "Shrinking the Tax Gap: Approaches and Revenue Potential," NBER Working Papers, National Bureau of Economic Research, Inc, number 26475, Nov.
• 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.
• Sapre, Amey, 2019, "Tax evasion and unaccounted incomes: A theoretical approach," Working Papers, National Institute of Public Finance and Policy, number 19/289, Dec.
• Mohammad Farhad & Michael Jetter & Abu Siddique & Andrew Williams, 2019, "Misreported Trade," Economic Statistics Centre of Excellence (ESCoE) Discussion Papers, Economic Statistics Centre of Excellence (ESCoE), number ESCoE DP-2019-13, Aug.
• Nelly Popova, 2019, "Systems of Corporate Income Taxation," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 60-72, March.
• Pierce O’Reilly & Kevin Parra Ramirez & Michael A. Stemmer, 2019, "Exchange of information and bank deposits in international financial centres," OECD Taxation Working Papers, OECD Publishing, number 46, Nov, DOI: 10.1787/025bfebe-en.
• Christine Lewis, 2019, "Raising more public revenue in Indonesia in a growth - and equity-friendly way," OECD Economics Department Working Papers, OECD Publishing, number 1534, Feb, DOI: 10.1787/a487771f-en.
• 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.
• Porumboiu Adriana Elena & Butu Ionela & Ghetu Raluca & Brezeanu Petre, 2019, "Fiscal Risk Of Vat Uncollected In European Union," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 200-207, December.
• Kohnert, Dirk, 2019, "The impact of Brexit on Francophone Africa," AfricArxiv, Center for Open Science, number eudbh, May, DOI: 10.31219/osf.io/eudbh.
• Torsvik, Gaute & Raaum, Oddbjørn & Løyland, Knut & Øvrum, Arnstein, 2019, "Compliance effects of risk-based tax audits," OSF Preprints, Center for Open Science, number 6u3ns, Apr, DOI: 10.31219/osf.io/6u3ns.
• Tsubasa Ichikawa & Menaka @Arudchelvan & Kazuki Onji, 2019, "Bunching of Small Businesses at the Value-AddedTax Threshold in Japan: Lessons for the 2019 Tax Hike," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 19-10, Jul.
• Ana Cinta G Cabral & Christos Kotsogiannis & Gareth Myles, 2019, "Self-Employment Income Gap in Great Britain: How Much and Who?," CESifo Economic Studies, CESifo Group, volume 65, issue 1, pages 84-107.
• Martin T Braml & Gabriel J Felbermayr, 2019, "What Do We Really Know about the Transatlantic Current Account?," CESifo Economic Studies, CESifo Group, volume 65, issue 3, pages 255-274.
• Endrit Lami & Drini Imami, 2019, "Electoral Cycles of Tax Performance in Advanced Democracies," CESifo Economic Studies, CESifo Group, volume 65, issue 3, pages 275-295.
• Odd E Nygård & Joel Slemrod & Thor O Thoresen, 2019, "Distributional Implications of Joint Tax Evasion," The Economic Journal, Royal Economic Society, volume 129, issue 620, pages 1894-1923.
• Sami Bensassi & Joachim Jarreau & Cristina Mitaritonna, 2019, "Regional Integration and Informal Trade in Africa: Evidence from Benin’s Borders," Journal of African Economies, Centre for the Study of African Economies, volume 28, issue 1, pages 89-118.
• Matthias Fahn & Valeria Merlo & Georg Wamser, 2019, "The Commitment Role of Equity Financing," Journal of the European Economic Association, European Economic Association, volume 17, issue 4, pages 1232-1260.
• Wolfgang Frimmel & Martin Halla & Jörg Paetzold, 2019, "The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria," Journal of the European Economic Association, European Economic Association, volume 17, issue 6, pages 1843-1880.
• James O’Donovan & Hannes F Wagner & Stefan Zeume, 2019, "The Value of Offshore Secrets: Evidence from the Panama Papers," The Review of Financial Studies, Society for Financial Studies, volume 32, issue 11, pages 4117-4155.
• Oana Maria Neagu, 2019, "Recent Instruments to Address Financial Crime. The Case of Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 39-44, August.
• Oаnа OÑ€rișаn & Cosmin Èšileаgă & Liliаnа Nicodim, 2019, "Money Lаundering - the Form of Tаx Evаsion," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 634-640, August.
• Veronica Popovici & Norina Popovici & Camelia Mihai, 2019, "The Underground Economy in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 168-173, December.
• Oana Maria Neagu, 2019, "Qualitative and Quantitative Approach for Identifying the Largest Tax Havens in the World," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 50-56, December.
• Carmen Comăniciu, 2019, "Is There a Correlation Between the Ease of Doing Business Index and the Haven Score?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 686-694, December.
• Flavius Valentin Jakubowicz, 2019, "Conventions to Avoid Double Taxation, Deficient Aspects," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 766-771, December.
• Lóránd Králik & Erzsébet Szász, 2019, "VAT - Gap Convergence in Central and Eastern Europe," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 772-778, December.
• Ioan Cosmin PiÈ›u & Bianca Cristina Ciocanea & Alina Daniela Vodă, 2019, "The Influence of the Variation of Taxes and Duties on the National Economy in the Context of Ensuring the Need for Revenues to the State Budget," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 850-860, December.
• C. Knick Harley, 2019, "The Industrial Revolution in General Equilibrium," Oxford Economic and Social History Working Papers, University of Oxford, Department of Economics, number _170, May.
• Silupu Garcés, Brenda Liz & Reyes Landa, Sergio David, 2019, "Análisis de los Determinantes y Costos de la Informalidad en las Pequeñas Empresas: Un Estudio Empírico para el Perú. || Analysis of Determinants and Costs of Informality in Small Businesses: An Empirical Study for Peru," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 27, issue 1, pages 156-165, June.
• Egidijus Kundelis & Renata Legenzova, 2019, "Assessing impact of base erosion and profit shifting on performance of subsidiaries of multinational corporations in Baltic countries," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, volume 14, issue 2, pages 277-293, June, DOI: 10.24136/eq.2019.013.
• Hazans, Mihails, 2019, "Mixed data methods of estimating undeclared earnings, with application to Latvia," MPRA Paper, University Library of Munich, Germany, number 118744, Jan.
• Rathke, Alex A.T., 2019, "Fuzzy Profit Shifting: A Model for Optimal Tax-induced Transfer Pricing with Fuzzy Arm's Length Parameter," MPRA Paper, University Library of Munich, Germany, number 91425, Jan.
• Hasan, Iftekhar & Karavitis, Panagiotis & Kazakis, Pantelis & Leung, Woon Sau, 2019, "Corporate Social Responsibility and Profit Shifting," MPRA Paper, University Library of Munich, Germany, number 91580, Jan.
• Kohnert, Dirk, 2019, "The impact of Brexit on Francophone Africa," MPRA Paper, University Library of Munich, Germany, number 92252, Feb.
• Geraldes, Diogo & Heinicke, Franziska & Rosenkranz, Stephanie, 2019, "Lying in Two Dimensions and Moral Spillovers," MPRA Paper, University Library of Munich, Germany, number 96640, Oct.
• Bastani, Spencer & Giebe, Thomas & Miao, Chizheng, 2019, "Ethnicity and tax filing behavior," MPRA Paper, University Library of Munich, Germany, number 97047, Nov.
• Rios, Vicente, 2019, "New Evidence on the Size and Drivers of the Shadow Economy in Spain: A Model Averaging Approach," MPRA Paper, University Library of Munich, Germany, number 97504, Jul.
• Ngasuko, Tri Achya, 2019, "Menggali Potensi Penerimaan Negara Dari Digital Ekonomi
  [Exploring The Potentials Income From Digital Economy in Indonesia]," MPRA Paper, University Library of Munich, Germany, number 98265, Jan, revised 15 Feb 2019.
• Eliška Čejková & Hana Zídková, 2019, "The Impact of Specific Reverse Charge on Waste and Scrap on Tax Revenues in the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2019, issue 1, pages 65-83, DOI: 10.18267/j.efaj.223.
• Pieter Buyl & Annelies Roggeman, 2019, "Do SMEs Face a Higher Tax Burden? Evidence from Belgian Tax Return Data," Prague Economic Papers, Prague University of Economics and Business, volume 2019, issue 6, pages 729-747, DOI: 10.18267/j.pep.719.
• Athiphat Muthitacharoen & Krislert Samphantharak, 2019, "Multinational Tax Avoidance and Anti-Avoidance Enforcement: Firm-level Evidence from Developing ASEAN Countries," PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research, number 111, Aug.
• 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

• Neagu Oana Maria, 2018, "How Apple Group Succeeded to Avoid Billions of Euros in Taxes by Shifting Profits into Subsidiaries from Ireland," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 206-210, July.
• NiÈ›u Maria, 2018, "Tax Evasion: Concept, Causes and Forms at the Macro and Microeconomic Level," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 227-232, July.