Research classified by Journal of Economic Literature (JEL) codes

2018

• Anca BUZIERNESCU, 2018, "Personal Income Tax in Romania: Where to?," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 20, pages 168-174, November.
• Hana Zídková & Jana Tepperová & Karel Helman, 2018, "EVS data-based analysis of tax evasion: descriptive vs. regression modelling," Society and Economy, Akadémiai Kiadó, Hungary, volume 40, issue 1, pages 89-103, March.
• Maximiliano Lauletta & Felipe Montaño Campos, 2018, "Government Pardons And Tax Compliance: The Importance Of Wealth And Access To Public Goods," Revista de Economía Política de Buenos Aires, Universidad de Buenos Aires, Facultad de Ciencias Económicas, Instituto Interdisciplinario de Economía Política IIEP (UBA-CONICET), issue 17, pages 185-205, December.
• Burak Alp & Unal Tongur, 2018, "Vergi Dairesi Baskanligi Calisanlarinin Vergi Algilari: Antalya Ornegi," EconWorld Working Papers, WERI-World Economic Research Institute, number 18001, Mar, revised Mar 2018, DOI: 10.22440/EconWorld.WP.2018.001.
• Ralph-Christopher Bayer & Roland Hodler & Paul Raschky & Anthony Strittmatter, 2018, "Expropriations, Property Confiscations and New Offshore Entities: Evidence from the Panama Papers," Papers, arXiv.org, number 1810.09876, Oct.
• Andrii Kubaienko, 2018, "Classification Of Forms Of Shadow Economic Activity From The Viewpoint Of Ensuring Economic Security," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 4, issue 1, DOI: 10.30525/2256-0742/2018-4-1-242-247.
• Volodymyr Uvarov & Dmytro Mirkovets & Viktoriia Zarubei, 2018, "Status Of The Taxpayer In A Tax Legal Mechanism," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 4, issue 4, DOI: 10.30525/2256-0742/2018-4-4-346-350.
• Yevhen Hrechyn & Vasyl Burba, 2018, "Crime In Foreign Economic Sphere In The Post-Soviet States," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 4, issue 5, DOI: 10.30525/2256-0742/2018-4-5-266-270.
• Oleksandr Holovko & Tetyana Kaganovska & Galina RossÑ–hÑ–na, 2018, "Improving The Mechanism Of Collecting Certain Taxes In Ukraine As Measures For The European Modernization: Legal Aspect," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 4, issue 5, DOI: 10.30525/2256-0742/2018-4-5-46-52.
• Jennifer Bruner & Dylan G. Rassier & Kim J. Ruhl, 2018, "Multinational Profit Shifting and Measures throughout Economic Accounts," BEA Working Papers, Bureau of Economic Analysis, number 0150, Feb.
• Milojko Arsić & Saša Ranđelović & Nikola Altiparmakov, 2018, "GDE JE NESTALA SIVA EKONOMIJA? (Naučna polemika) (WHERE HAS THE SHADOW ECONOMY GONE? (COMMENT))," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 31, pages 85-91, December.
• Philippe Aghion & Ufuk Akcigit & Matthieu Lequien & Stefanie Stantcheva, 2018, "Tax Simplicity and Heterogeneous Learning," Working papers, Banque de France, number 665.
• James E. Prieger & Jonathan Kulick, 2018, "Cigarette Taxes And Illicit Trade In Europe," Economic Inquiry, Western Economic Association International, volume 56, issue 3, pages 1706-1723, July, DOI: 10.1111/ecin.12564.
• George Hondroyiannis & Dimitrios Papaoikonomou, 2018, "Fiscal structural reforms: the effect of card payments on vat revenue in the euro area," Working Papers, Bank of Greece, number 249, Sep.
• Eunbi Ko & Heonjae Song, 2018, "The Effect of the Cash Receipt System on Preventing Tax Evasion from Consumers' Perspective (in Korean)," Economic Analysis (Quarterly), Economic Research Institute, Bank of Korea, volume 24, issue 1, pages 99-126, March.
• Orhan Torul & Ceyhun Elgin & Tugce Turk, 2018, "Marginal Cost of Public Funds under the Presence of Informality," Working Papers, Bogazici University, Department of Economics, number 2018/08, Aug.
• Orhan Torul & Mehmet Yigit Gurdal & Alexander Vostroknutov, 2018, "Norm Compliance, Enforcement, and the Survival of Redistributive Institutions," Working Papers, Bogazici University, Department of Economics, number 2018/09, Sep.
• Peter John & Toby Blume, 2018, "How best to nudge taxpayers? The impact of message simplification and descriptive social norms on payment rates in a central London local authority," Journal of Behavioral Public Administration, Center for Experimental and Behavioral Public Administration, volume 1, issue 1, DOI: 10.30636/jbpa.11.10.
• Lee Kangoh, 2018, "Optimism, Pessimism, Audit Uncertainty, and Tax Compliance," The B.E. Journal of Theoretical Economics, De Gruyter, volume 18, issue 1, pages 1-12, January, DOI: 10.1515/bejte-2015-0127.
• Ana-Maria COMÂNDARU (ANDREI) & Sorina-Geanina STANESCU & Adriana PADURARU (HORAICU), 2018, "The Phenomenon Of Tax Evasion And The Need To Combat Tax Evasion," Contemporary Economy Journal, Constantin Brancoveanu University, volume 3, issue 3, pages 124-133.
• Silvia-Elena ISACHI, 2018, "Implementation Of The Common Consolidated Corporate Tax Base– Its Impact On The Eu Member States," Contemporary Economy Journal, Constantin Brancoveanu University, volume 3, issue 4, pages 93-103.
• Pawel Doligalski & Luis E. Rojas, 2018, "Optimal Redistribution with a Shadow Economy," Bristol Economics Discussion Papers, School of Economics, University of Bristol, UK, number 18/695, Mar.
• Lengwiler, Yvan & Saljihaj, Albana, 2018, "The U.S. Tax Program for Swiss Banks: What Determined the Penalties?," Working papers, Faculty of Business and Economics - University of Basel, number 2018/20.
• Doerr, Annabelle & Necker, Sarah, 2018, "Toward an understanding of collaborative tax evasion: A natural field experiment with businesses," Working papers, Faculty of Business and Economics - University of Basel, number 2018/26.
• Mona Barake & Gunther Capelle-Blancard & Mathias Lé, 2018, "Les banques et les paradis fiscaux," Revue d'économie financière, Association d'économie financière, volume 0, issue 3, pages 189-216.
• Anne-Valérie Attias Assouline & Guillaume Glon, 2018, "Fiscalité du digital, digitalisation de la fiscalité," Revue d'économie financière, Association d'économie financière, volume 0, issue 3, pages 217-232.
• Pascal Saint-Amans & Michel Taly, 2018, "Adapter la fiscalité à une économie globale et digitalisée," Revue d'économie financière, Association d'économie financière, volume 0, issue 3, pages 233-242.
• Pierre Jacquemot & Marc Raffinot, 2018, "La mobilisation fiscale en Afrique," Revue d'économie financière, Association d'économie financière, volume 0, issue 3, pages 243-263.
• Denis Meunier, 2018, "Hidden Beneficial Ownership and Control: Canada as a Pawn in the Global Game of Money Laundering," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 519, September.
• Cullen, Julie Berry & Turner, Nicholas & Washington, Ebonya L, 2018, "Political Alignment, Attitudes Toward Government and Tax Evasion," University of California at San Diego, Economics Working Paper Series, Department of Economics, UC San Diego, number qt3vr614rc, Feb.
• Cullen, Julie Berry & Turner, Nicholas & Washington, Ebonya, 2021, "Political Alignment, Attitudes Toward Government, and Tax Evasion," University of California at San Diego, Economics Working Paper Series, Department of Economics, UC San Diego, number qt6t47w08g, Aug.
• Simon Behrendt & Georg Wamser, 2018, "Tax-Response Heterogeneity and the Effects of Double Taxation Treaties on the Location Choices of Multinational Firms," CESifo Working Paper Series, CESifo, number 6869.
• María T. Alvarez-Martínez & Salvador Barrios & Diego d'Andria & Maria Gesualdo & Gaëtan Nicodème & Jonathan Pycroft, 2018, "How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equlibrium Approach," CESifo Working Paper Series, CESifo, number 6870.
• Wolfgang Eggert & Gideon Goerdt & Sebastian Felix Heitzmann, 2018, "Transfer Pricing and Partial Tax Harmonization," CESifo Working Paper Series, CESifo, number 6875.
• Julie Berry Cullen & Nicholas Turner & Ebonya Washington, 2018, "Political Alignment, Attitudes Toward Government and Tax Evasion," CESifo Working Paper Series, CESifo, number 6905.
• Amedeo Argentiero & Bruno Chiarini & Elisabetta Marzano, 2018, "Does Tax Evasion Affect Economic Crime?," CESifo Working Paper Series, CESifo, number 6957.
• Michael Overesch & Sabine Schenkelberg & Georg Wamser, 2018, "Do US Firms Pay Less Tax than their European Peers? On Firm Characteristics, Profit Shifting Opportunities, and Tax Legislation as Determinants of Tax Differentials," CESifo Working Paper Series, CESifo, number 6960.
• Peter H. Egger & Nora M. Strecker & Benedikt Zoller-Rydzek, 2018, "Estimating Bargaining-related Tax Advantages of Multinational Firms," CESifo Working Paper Series, CESifo, number 6979.
• Filomena Garcia & Luca David Opromolla & Andrea Vezzulli & Rafael Marques, 2018, "The Effects of Official and Unofficial Information on Tax Compliance," CESifo Working Paper Series, CESifo, number 7020.
• Marko Köthenbürger & Federica Liberini & Michael Stimmelmayr, 2018, "Is it just Luring Reported Profit? The Case of European Patent Boxes," CESifo Working Paper Series, CESifo, number 7061.
• Duccio Gamannossi degl'Innocenti & Matthew D. Rablen, 2018, "Tax Evasion on a Social Network," CESifo Working Paper Series, CESifo, number 7063.
• Mohammad Farhad & Michael Jetter & Abu Siddique & Andrew Williams, 2018, "Misreported Trade," CESifo Working Paper Series, CESifo, number 7150.
• Bruno Chiarini & Maria Ferrara & Elisabetta Marzano, 2018, "Credit Channel and Business Cycle: The Role of Tax Evasion," CESifo Working Paper Series, CESifo, number 7169.
• Sébastien Laffitte & Farid Toubal, 2018, "Firms, Trade and Profit Shifting: Evidence from Aggregate Data," CESifo Working Paper Series, CESifo, number 7171.
• Pilar Rey del Castillo & Jaime Villanueva-Garcia, 2018, "Linking Tax Morale and Personal Income Tax in Spain," CESifo Working Paper Series, CESifo, number 7218.
• Johannes Hermle & Andreas Peichl, 2018, "Jointly Optimal Taxes for Different Types of Income," CESifo Working Paper Series, CESifo, number 7248.
• Laszlo Goerke, 2018, "Corporate Social Responsibility and Tax Avoidance," CESifo Working Paper Series, CESifo, number 7297.
• Jay Pil Choi & Taiji Furusawa & Jota Ishikawa, 2018, "Transfer Pricing and the Arm's Length Principle under Imperfect Competition," CESifo Working Paper Series, CESifo, number 7303.
• Eric Bond & Thomas A. Gresik, 2018, "Unilateral Tax Reform: Border Adjusted Taxes, Cash Flow Taxes, and Transfer Pricing," CESifo Working Paper Series, CESifo, number 7320.
• Ralph-C. Bayer & Roland Hodler & Paul A. Raschky & Anthony Strittmatter, 2018, "Expropriations, Property Confiscations and New Offshore Entities: Evidence from the Panama Papers," CESifo Working Paper Series, CESifo, number 7328.
• David R. Agrawal & Mohammed Mardan, 2018, "Will Destination-Based Taxes be Fully Exploited when Available? An Application to the U.S. Commodity Tax System," CESifo Working Paper Series, CESifo, number 7365.
• John D'Attoma & Clara Volintiru & Antoine Malezieux, 2018, "Gender, Social Value Orientation, and Tax Compliance," CESifo Working Paper Series, CESifo, number 7372.
• Marie Bjørneby & Annette Alstadsæter & Kjetil Telle, 2018, "Collusive Tax Evasion by Employers and Employees: Evidence from a Randomized Field Experiment in Norway," CESifo Working Paper Series, CESifo, number 7381.
• Sébastien Jean & Cristina Mitaritonna & Antoine Vatan, 2018, "Institutions and Customs Duty Evasion," Working Papers, CEPII research center, number 2018-24, Dec.
• J.A. Gallego & Federico Ortega, 2018, "Can Facebook Ads and Email Messages Increase Fiscal Capacity? Experimental Evidence from Venezuela," Documentos de Trabajo, Universidad del Rosario, number 16968, Nov.
• Nicodème, Gaëtan & d'Andria, Diego & Alvarez-Martinez, Maria & Barrios, Salvador & Gesualdo, Maria & Pycroft, Jonathan, 2018, "How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12637, Jan.
• Zucman, Gabriel & Alstadsæter, Annette & Johannesen, Niels, 2018, "Who Owns the Wealth in Tax Havens? Macro Evidence and Implications for Global Inequality," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12779, Mar.
• Zucman, Gabriel & Johannesen, Niels & Alstadsæter, Annette, 2018, "Tax Evasion and Inequality," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12781, Mar.
• Qian, Nancy & Liu, Yu & Wen, Jaya & Fan, Haichao, 2018, "The Dynamic Effects of Computerized VAT Invoices on Chinese Manufacturing Firms," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12786, Mar.
• Opromolla, Luca David & Garcia, Filomena & Vezzulli, Andrea & Marques, Rafael, 2018, "The effects of official and unofficial information on tax compliance," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12886, Apr.
• De Giorgi, Giacomo & Amodio, Francesco & Rahman, Aminur, 2018, "Bribes vs. Taxes: Market Structure and Incentives," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 13055, Jun.
• Dwenger, Nadja & Treber, Lukas, 2018, "Shaming for Tax Enforcement: Evidence from a New Policy," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 13194, Sep.
• Kopczuk, Wojciech & Alstadsæter, Annette & Telle, Kjetil, 2018, "Social networks and tax avoidance: Evidence from a well-defined Norwegian tax shelter," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 13251, Oct.
• Naritomi, Joana, 2018, "Consumers as Tax Auditors," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 13276, Oct.
• Dawood MAMOON, 2018, "Case study of cognitive expressionism in Pakistani politics: The secret of Mian Muhammad Nawaz Sharif’s wealth," Journal of Economics Bibliography, EconSciences Journals, volume 5, issue 2, pages 105-106, June.
• Пепа Стойкова & Емилиян Тананеев & Жельо Желев, 2018, "Съвременни Аспекти На Данъчните Процеси И Контрол," Scientific Research Almanac, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 25, issue 2 Year 20, pages 198-226.
• Petya Vasileva, 2018, "Current Challenges To The Offshore Business," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 33-42.
• Петя Василева, 2018, "Актуални Предизвикателства Пред Офшорния Бизнес," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 34-45.
• Lukas Menkhoff & Jakob Miethe, 2018, "International Treaties Insufficiently Curb Global Tax Evasion," DIW Weekly Report, DIW Berlin, German Institute for Economic Research, volume 8, issue 42, pages 407-414.
• Lukas Menkhoff & Jakob Miethe, 2018, "Internationale Abkommen dämmen globale Steuerhinterziehung nur unzureichend ein," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 85, issue 41, pages 879-886.
• Tim Lohse & Salmai Qari, 2018, "Video Recordings in Experiments – Are There Effects on Self-Selection or the Outcome of the Experiment?," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1751.
• Zouhair Aït Benhamou, 2018, "A Steeper slope: the Laffer Tax Curve in Developing and Emerging Economies," EconomiX Working Papers, University of Paris Nanterre, EconomiX, number 2018-44.
• Biddle, Nicholas & Fels, Katja M. & Sinning, Mathias, 2018, "Behavioral insights on business taxation: Evidence from two natural field experiments," Journal of Behavioral and Experimental Finance, Elsevier, volume 18, issue C, pages 30-49, DOI: 10.1016/j.jbef.2018.01.004.
• McClure, Ross & Lanis, Roman & Wells, Peter & Govendir, Brett, 2018, "The impact of dividend imputation on corporate tax avoidance: The case of shareholder value," Journal of Corporate Finance, Elsevier, volume 48, issue C, pages 492-514, DOI: 10.1016/j.jcorpfin.2017.10.007.
• Di Falco, Salvatore & Feri, Francesco & Pin, Paolo & Vollenweider, Xavier, 2018, "Ties that bind: Network redistributive pressure and economic decisions in village economies," Journal of Development Economics, Elsevier, volume 131, issue C, pages 123-131, DOI: 10.1016/j.jdeveco.2017.12.001.
• Rocha, Rudi & Ulyssea, Gabriel & Rachter, Laísa, 2018, "Do lower taxes reduce informality? Evidence from Brazil," Journal of Development Economics, Elsevier, volume 134, issue C, pages 28-49, DOI: 10.1016/j.jdeveco.2018.04.003.
• Marchiori, Luca & Pierrard, Olivier, 2018, "Unlocking the gates of paradise: General equilibrium effects of information exchange," Journal of Economic Dynamics and Control, Elsevier, volume 87, issue C, pages 152-172, DOI: 10.1016/j.jedc.2017.12.006.
• Bracco, Emanuele, 2018, "A fine collection: The political budget cycle of traffic enforcement," Economics Letters, Elsevier, volume 164, issue C, pages 117-120, DOI: 10.1016/j.econlet.2018.01.011.
• Feess, Eberhard & Kerzenmacher, Florian, 2018, "Lying opportunities and incentives to lie: Reference dependence versus reputation," Games and Economic Behavior, Elsevier, volume 111, issue C, pages 274-288, DOI: 10.1016/j.geb.2018.07.003.
• Hoopes, Jeffrey L. & Robinson, Leslie & Slemrod, Joel, 2018, "Public tax-return disclosure," Journal of Accounting and Economics, Elsevier, volume 66, issue 1, pages 142-162, DOI: 10.1016/j.jacceco.2018.04.001.
• Harris, Jeremiah & O'Brien, William, 2018, "U.S. worldwide taxation and domestic mergers and acquisitions," Journal of Accounting and Economics, Elsevier, volume 66, issue 2, pages 419-438, DOI: 10.1016/j.jacceco.2018.08.008.
• Duan, Tinghua & Ding, Rong & Hou, Wenxuan & Zhang, John Ziyang, 2018, "The burden of attention: CEO publicity and tax avoidance," Journal of Business Research, Elsevier, volume 87, issue C, pages 90-101, DOI: 10.1016/j.jbusres.2018.02.010.
• Garz, Marcel & Pagels, Verena, 2018, "Cautionary tales: Celebrities, the news media, and participation in tax amnesties," Journal of Economic Behavior & Organization, Elsevier, volume 155, issue C, pages 288-300, DOI: 10.1016/j.jebo.2018.09.001.
• Guerra, Alice & Harrington, Brooke, 2018, "Attitude–behavior consistency in tax compliance: A cross-national comparison," Journal of Economic Behavior & Organization, Elsevier, volume 156, issue C, pages 184-205, DOI: 10.1016/j.jebo.2018.10.013.
• Landoni, Mattia, 2018, "Tax distortions and bond issue pricing," Journal of Financial Economics, Elsevier, volume 129, issue 2, pages 382-393, DOI: 10.1016/j.jfineco.2018.05.005.
• Groot, Stefan P.T. & Lejour, Arjan M., 2018, "Financial incentives for mortgage prepayment behavior: Evidence from Dutch micro data," Journal of Housing Economics, Elsevier, volume 41, issue C, pages 237-250, DOI: 10.1016/j.jhe.2018.07.001.
• Thomsen, Martin & Watrin, Christoph, 2018, "Tax avoidance over time: A comparison of European and U.S. firms," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 33, issue C, pages 40-63, DOI: 10.1016/j.intaccaudtax.2018.11.002.
• Rodriguez-Justicia, David & Theilen, Bernd, 2018, "Education and tax morale," Journal of Economic Psychology, Elsevier, volume 64, issue C, pages 18-48, DOI: 10.1016/j.joep.2017.10.001.
• Abraham, Martin & Lorek, Kerstin & Richter, Friedemann & Wrede, Matthias, 2018, "Breaking the norms: When is evading inheritance taxes socially acceptable?," European Journal of Political Economy, Elsevier, volume 52, issue C, pages 85-102, DOI: 10.1016/j.ejpoleco.2017.05.003.
• Belmonte, Alessandro & Dell'Anno, Roberto & Teobaldelli, Désirée, 2018, "Tax morale, aversion to ethnic diversity, and decentralization," European Journal of Political Economy, Elsevier, volume 55, issue C, pages 204-223, DOI: 10.1016/j.ejpoleco.2017.12.004.
• Immordino, Giovanni & Russo, Francesco Flaviano, 2018, "Cashless payments and tax evasion," European Journal of Political Economy, Elsevier, volume 55, issue C, pages 36-43, DOI: 10.1016/j.ejpoleco.2017.11.001.
• Waseem, Mazhar, 2018, "Taxes, informality and income shifting: Evidence from a recent Pakistani tax reform," Journal of Public Economics, Elsevier, volume 157, issue C, pages 41-77, DOI: 10.1016/j.jpubeco.2017.11.003.
• Meiselman, Ben S., 2018, "Ghostbusting in Detroit: Evidence on nonfilers from a controlled field experiment," Journal of Public Economics, Elsevier, volume 158, issue C, pages 180-193, DOI: 10.1016/j.jpubeco.2018.01.005.
• Alstadsæter, Annette & Johannesen, Niels & Zucman, Gabriel, 2018, "Who owns the wealth in tax havens? Macro evidence and implications for global inequality," Journal of Public Economics, Elsevier, volume 162, issue C, pages 89-100, DOI: 10.1016/j.jpubeco.2018.01.008.
• Ilzetzki, Ethan, 2018, "Tax reform and the political economy of the tax base," Journal of Public Economics, Elsevier, volume 164, issue C, pages 197-210, DOI: 10.1016/j.jpubeco.2018.06.005.
• Vossler, Christian A. & Gilpatric, Scott M., 2018, "Endogenous audits, uncertainty, and taxpayer assistance services: Theory and experiments," Journal of Public Economics, Elsevier, volume 165, issue C, pages 217-229, DOI: 10.1016/j.jpubeco.2018.07.009.
• Perez-Truglia, Ricardo & Troiano, Ugo, 2018, "Shaming tax delinquents," Journal of Public Economics, Elsevier, volume 167, issue C, pages 120-137, DOI: 10.1016/j.jpubeco.2018.09.008.
• Giombini, Germana & Teobaldelli, Désirée & Schneider, Friedrich, 2018, "Interaction effect of tax evasion and legal system inefficiency on firms' financial constraints," International Review of Economics & Finance, Elsevier, volume 55, issue C, pages 1-20, DOI: 10.1016/j.iref.2018.01.009.
• Ilzetzki, Ethan, 2018, "Tax reform and the political economy of the tax base," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 88182, Aug.
• Chandan Sharma, 2018, "Estimating the size of the black economy: new evidence from India," International Journal of Emerging Markets, Emerald Group Publishing Limited, volume 14, issue 2, pages 300-321, December, DOI: 10.1108/IJoEM-01-2018-0034.
• Aleksandar Vasilev, 2018, "Is consumption-Laffer curve hump-shaped? The VAT evasion channel," Journal of Economic Studies, Emerald Group Publishing Limited, volume 45, issue 3, pages 598-609, August, DOI: 10.1108/JES-05-2017-0115.
• Felippe Clemente & Viviani Silva Lírio, 2018, "Tax evasion in Brazil: the case of specialists," Journal of Economic Studies, Emerald Group Publishing Limited, volume 45, issue 2, pages 401-410, May, DOI: 10.1108/JES-11-2016-0247.
• Richard Cebula & Usha Nair-Reichert, 2018, "Impact of federal income tax rates and government borrowing on nominal interest rate yields on tax-free municipal bonds," Journal of Financial Economic Policy, Emerald Group Publishing Limited, volume 10, issue 3, pages 342-350, May, DOI: 10.1108/JFEP-10-2017-0104.
• Bogdan Mróz, 2018, "Shadow economy in a turbulent environment: evidence from Poland," Journal of Money Laundering Control, Emerald Group Publishing Limited, volume 21, issue 3, pages 328-339, July, DOI: 10.1108/JMLC-08-2017-0034.
• Konrad Raczkowski & Bogdan Mróz, 2018, "Tax gap in the global economy," Journal of Money Laundering Control, Emerald Group Publishing Limited, volume 21, issue 4, pages 567-583, October, DOI: 10.1108/JMLC-12-2017-0072.
• Henry Chalu & Hassan Mzee, 2017, "Determinants of tax audit effectiveness in Tanzania," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 33, issue 1, pages 35-63, December, DOI: 10.1108/MAJ-06-2016-1390.
• Justin Chircop & Michele Fabrizi & Elisabetta Ipino & Antonio Parbonetti, 2018, "Does social capital constrain firms’ tax avoidance?," Social Responsibility Journal, Emerald Group Publishing Limited, volume 14, issue 3, pages 542-565, August, DOI: 10.1108/SRJ-08-2017-0157.
• Mahjus Ekananda, 2018, "Misinvoicing Analysis in ASEAN-China Free Trade Aggrement (ACFTA)," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 187-205.
• Aguzarova L.A. & Aguzarova F.S., 2018, "Planning of Tax Payments as a Factor of Economic Growth," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 2, pages 195-206.
• Francesco Amodio & Jieun Choi & Giacomo de Giorgi & Aminur Rahman, 2018, "Bribes vs. Taxes: Market Structure and Incentives," Working Papers, eSocialSciences, number id:12919, Sep.
• Kinga Rozalia STOICA-GRAMA, 2018, "Net Direct Taxes and Double Taxation Avoidance," Working papers, Ecological University of Bucharest, Department of Economics, number 07, Apr.
• James Alm & James C. Cox & Vjollca Sadiraj, 2018, "Audit State Dependent Taxpayer Compliance: Theory and Evidence from Colombia," Experimental Economics Center Working Paper Series, Experimental Economics Center, Andrew Young School of Policy Studies, Georgia State University, number 2018-06, Oct, revised Aug 2019.
• Aleksandar Vasilev, 2018, "Optimal Fiscal Policy in the Presence of VAT Evasion: The Case of Bulgaria," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, volume 68, issue 4, pages 399-414, September.
• Petr Jansky & Marek Sedivy, 2018, "Estimating the Revenue Costs of Tax Treaties in Developing Countries," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2018/19, Aug, revised Aug 2018.
• Petr Jansky & Markus Meinzer & Miroslav Palansky, 2018, "Is Panama Really Your Tax Haven? Secrecy Jurisdictions and the Countries They Harm," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2018/23, Sep, revised Sep 2018.
• Recep KAHRAMAN, Emre ATSAN, 2018, "An Evaluation on Imprisonment of Tax Evasion," Fiscaoeconomia, Tubitak Ulakbim JournalPark (Dergipark), issue 4.
• Ori À. Alaverdyan & Nairuhi R. Avetisyan, 2018, "Modern Challenges of International Tax Cooperation and Armenia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 32-37, August, DOI: 10.31107/2075-1990-2018-4-32-37.
• Milyausha R. Pinskaya & Nikolay S. Milogolov & Suren F. Adamyan, 2018, "Tax Treaty Shopping: Risk Analysis at the Macro Level (on the Example of the Republic of Armenia)," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 38-52, August, DOI: 10.31107/2075-1990-2018-4-38-52.
• Milyausha R. Pinskaya & Ori A. Alaverdyan & Nikolay S. Milogolov, 2018, "Reform of Transfer Pricing Rules in the Republic of Armenia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 108-119, October, DOI: 10.31107/2075-1990-2018-5-108-119.
• Azamat B. Berberov & Nikolay S. Milogolov, 2018, "Assessment of the Scope of Tax Base Erosion in Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 47-58, December, DOI: 10.31107/2075-1990-2018-6-47-58.
• Kristina V. Shvandar & Vsevolod Y. Cherkasov, 2018, "Cash or Card? Retail Payments in Armenia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 109-119, December, DOI: 10.31107/2075-1990-2018-6-109-119.
• Milogolov Nikolai, 2018, "INTERNATIIONAL TAX RULES IN RUSSIA: CONCEPTUAL FINDINGS in the light of BEPS OECD/G20 PROJECT and GLOBAL E-COMMERCE DEVELOPMENTS," Working Papers, Gaidar Institute for Economic Policy, number wpaper-2018-328, revised 2018.
• Sato, Hideki, 2018, "Attracting Multinational Firms and Transfer Pricing," International Journal of Development and Conflict, Gokhale Institute of Politics and Economics, volume 8, issue 1, pages 27-30.
• Marko Crnogorac & Santiago Lago-Peñas, 2018, "Tax evasion in Former Yugoslavian countries," Working Papers. Collection A: Public economics, governance and decentralization, Universidade de Vigo, GEN - Governance and Economics research Network, number 1811, Mar.
• Jasrial, 2018, "Earnings Management, Effective Tax Rate (Etr) And Book-Tax Gap (Btg)," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr155, Mar.
• Agustina Chandra, 2018, "Opportunistic Behavior, External Monitoring Mechanisms, Corporate Governance, and Earnings Management," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr156, Mar.
• Joel Cariolle & Cyril Chalendard & Anne-Marie Geourjon & Bertrand Laporte, 2018, "Décloisonner l’analyse des données pour appuyer la modernisation des douanes : une illustration à partir du Gabon," CERDI Working papers, HAL, number halshs-01390066, Jan.
• Joel Cariolle & Cyril Chalendard & Anne-Marie Geourjon & Bertrand Laporte, 2018, "Going beyond analysis of internal data to support customs modernization: A case study in Gabon," CERDI Working papers, HAL, number halshs-01677266, Jan.
• Gunther Capelle-Blancard & Mona Baraké & Mathias Lé, 2018, "Les banques et les paradis fiscaux," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number hal-02342882, DOI: 10.3917/ecofi.131.0189.
• Gunther Capelle-Blancard & Mona Baraké & Mathias Lé, 2018, "Les banques et les paradis fiscaux," Post-Print, HAL, number hal-02342882, DOI: 10.3917/ecofi.131.0189.
• Zouhair Ait Benhamou, 2018, "A Steeper slope: the Laffer Tax Curve in Developing and Emerging Economies," Post-Print, HAL, number hal-02977714.
• Tinghua Duan & Rong Ding & Wenxuan Hou & John Ziyang Zhang, 2018, "The burden of attention: CEO publicity and tax avoidance," Post-Print, HAL, number hal-02993036, Jun, DOI: 10.1016/j.jbusres.2018.02.010.
• Zouhair Aït Benhamou, 2018, "A Steeper slope: the Laffer Tax Curve in Developing and Emerging Economies," Working Papers, HAL, number hal-04141686.
• Joel Cariolle & Cyril Chalendard & Anne-Marie Geourjon & Bertrand Laporte, 2018, "Going beyond analysis of internal data to support customs modernization: A case study in Gabon," Working Papers, HAL, number halshs-01677266, Jan.
• Tsikas, Stefanos A. & Wagener, Andreas, 2018, "Bringing Tax Avoiders to Light: Moral Framing and Shaming in a Public Goods Experiment," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-633, Jul.
• Kolm, Ann-Sofie & Larsen, Birthe, 2018, "Underground Activities and Labour Market Performance," Working Papers, Copenhagen Business School, Department of Economics, number 1-2018, Jan.
• Engström, Per & Nordblom, Katarina & Stefansson, Arnaldur, 2018, "Multiple Misbehaving:Loss Averse and Inattentive to Monetary Incentives," Working Papers in Economics, University of Gothenburg, Department of Economics, number 729, Apr.
• Dufwenberg, Martin & Nordblom, Katarina, 2018, "Tax Evasion with a Conscience," Working Papers in Economics, University of Gothenburg, Department of Economics, number 738, Aug.
• Daunfeldt, Sven-Olov & Gidehag, Anton & Rudholm, Niklas, 2018, "Corporate tax evasion and unreported wages: The effect of compulsory staff registers," HUI Working Papers, HUI Research, number 129, Jan.
• Polakova, Aija, 2018, "Name and shame? Evidence from the European Union tax haven blacklist," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2018/18, Dec.
• Gavrilova, Evelina & Polakova, Aija, 2018, "Stairway to (Secrecy) Heaven: Market Attitudes towards Secrecy Shopping," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2018/19, Dec.
• Erixson, Oscar & Escobar, Sebastian, 2018, "Inheritance tax planning at the end of life," Working Paper Series, Uppsala University, Department of Economics, number 2018:5, Mar.
• Engström, Per & Nordblom, Katarina & Stefánsson, Arnaldur, 2018, "Multiple Misbehaving: Loss Averse and Inattentive to Monetary Incentives," Working Paper Series, Uppsala University, Department of Economics, number 2018:8, May.
• CHOI, Jay Pil & FURUSAWA, Taiji & ISHIKAWA, Jota & 石川, 城太, 2018, "Transfer Pricing and the Arm's Length Principle under Imperfect Competition," Discussion paper series, Hitotsubashi Institute for Advanced Study, Hitotsubashi University, number HIAS-E-73, Oct.
• Laszlo Goerke, 2018, "Corporate Social Responsibility and Tax Avoidance," IAAEU Discussion Papers, Institute of Labour Law and Industrial Relations in the European Union (IAAEU), number 201809, Sep.
• Alessandro Belmonte & Désirée Teobaldelli & Davide Ticchi, 2018, "Tax Morale, Fiscal Capacity, and Wars," Working Papers, IMT School for Advanced Studies Lucca, number 03/2018, Feb, revised Feb 2018.
• López-Luzuriaga, Andrea & Scartascini, Carlos, 2018, "Compliance Spillovers across Taxes: The Role of Penalties and Detection," IDB Publications (Working Papers), Inter-American Development Bank, number 9293, Nov, DOI: http://dx.doi.org/10.18235/0001414.
• José Mª Durán-Cabré & Alejandro Esteller-Moré & Mariona Mas-Montserrat & Luca Salvadori, 2018, "La brecha fiscal: estudio y aplicación a los impuestos sobre la riqueza," Working Papers, Institut d'Economia de Barcelona (IEB), number 2018/15.
• Petre Prisecaru, 2018, "European Council Summit From 28 June 2018," Euroinfo, Institute for World Economy, Romanian Academy, volume 2, issue 6, pages 33-45, June.
• Matthew D. Rablen & Matthew Gould, 2018, "Voluntary disclosure schemes for offshore tax evasion," IFS Working Papers, Institute for Fiscal Studies, number W18/07, Mar.
• James O’Donovan & Hannes F. Wagner & Stefan Zeume, 2018, "The Value of Offshore Secrets: Evidence from the Panama Papers," Working Papers, IGIER (Innocenzo Gasparini Institute for Economic Research), Bocconi University, number 634.
• Joël Hellier, 2018, "Globalization, income tax structure and the redistribution–progressivity tradeoff," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 464, Apr.
• Filomena Garcia & Luca David Opromolla & Andrea Vezzulli & Rafael Marques, 2018, "The Effects of Official and Unofficial Information on Tax Compliance," CAEPR Working Papers, Center for Applied Economics and Policy Research, Department of Economics, Indiana University Bloomington, number 2018-004, Apr.
• Amedeo Fossati, 2018, "L'opus di Mauro Fasiani," Working papers, Società Italiana di Economia Pubblica, number 68, Mar.
• Leonor Freire Costa & Paulo Brito, 2018, "Why did people pay taxes? Fiscal innovation in Portugal and state making in times of political struggle (1500-1680)," Working Papers GHES - Office of Economic and Social History, ISEG - Lisbon School of Economics and Management, GHES - Social and Economic History Research Unit, Universidade de Lisboa, number 2018/59.
• Filomena Garcia & Luca David Opromolla & Andrea Vezzulli & Rafael Marques, 2018, "The effects of official and unofficial information on tax compliance," Working Papers REM, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa, number 2018/37, Apr.
• Gamannossi degl’Innocenti, Duccio & Rablen, Matthew D., 2018, "Tax Evasion on a Social Network," IZA Discussion Papers, IZA Network @ LISER, number 11535, May.
• Bohne, Albrecht & Nimczik, Jan Sebastian, 2018, "Information Frictions and Learning Dynamics: Evidence from Tax Avoidance in Ecuador," IZA Discussion Papers, IZA Network @ LISER, number 11536, May.
• Gillitzer, Christian & Sinning, Mathias, 2018, "Nudging Businesses to Pay Their Taxes: Does Timing Matter?," IZA Discussion Papers, IZA Network @ LISER, number 11599, Jun.
• Amodio, Francesco & Choi, Jieun & De Giorgi, Giacomo & Rahman, Aminur, 2018, "Bribes vs. Taxes: Market Structure and Incentives," IZA Discussion Papers, IZA Network @ LISER, number 11668, Jul.
• Neisser, Carina, 2018, "The Elasticity of Taxable Income: A Meta-Regression Analysis," IZA Discussion Papers, IZA Network @ LISER, number 11958, Nov.
• Dominik H. Enste, 2018, "The shadow economy in industrial countries," IZA World of Labor, Institute of Labor Economics (IZA), pages 1-11, November.
• Fatica, Serena & Gregori, Wildmer, 2018, "Profit shifting by EU banks: evidence from country-by-country reporting," JRC Working Papers in Economics and Finance, Joint Research Centre, European Commission, number 2018-04, Jun.
• Samreen Malik & Benedikt Mihm & Florian Timme, 2018, "An experimental analysis of tax avoidance policies," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 1, pages 200-239, February, DOI: 10.1007/s10797-017-9448-1.
• Sebastien Bradley & Estelle Dauchy & Makoto Hasegawa, 2018, "Investor valuations of Japan’s adoption of a territorial tax regime: quantifying the direct and competitive effects of international tax reform," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 3, pages 581-630, June, DOI: 10.1007/s10797-017-9465-0.
• Michael McKee & Caleb A. Siladke & Christian A. Vossler, 2018, "Behavioral dynamics of tax compliance when taxpayer assistance services are available," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 3, pages 722-756, June, DOI: 10.1007/s10797-017-9466-z.
• Yulia Kuchumova, 2018, "A collateral tax sanction: When does it mimic a welfare-improving tag?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 4, pages 841-866, August, DOI: 10.1007/s10797-017-9480-1.
• Maarten ‘t Riet & Arjan Lejour, 2018, "Optimal tax routing: network analysis of FDI diversion," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 5, pages 1321-1371, October, DOI: 10.1007/s10797-018-9491-6.
• David Bradbury & Pierce O’Reilly, 2018, "Inclusive fiscal reform: ensuring fairness and transparency in the international tax system," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 6, pages 1434-1448, December, DOI: 10.1007/s10797-018-9507-2.
• Claudio A. Agostini & Eduardo Engel & Andrea Repetto & Damián Vergara, 2018, "Using small businesses for individual tax planning: evidence from special tax regimes in Chile," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 25, issue 6, pages 1449-1489, December, DOI: 10.1007/s10797-018-9509-0.
• Fulgence Dominick Waryoba, 2018, "Import Base and Revenue Improvement Possibilities in Tanzania," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 4, issue 1, pages 21-28, March.
• Alessandro Di Nola & Georgi Kocharkov & Almuth Scholl & Anna-Mariia Tkhir, 2018, "The Aggregate Consequences of Tax Evasion," Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz, number 2018-06, Jul.
• Marko Köthenbürger & Federica Liberini & Michael Stimmelmayr, 2018, "Steuerliche Effekte europäischer Patentboxen," KOF Analysen, KOF Swiss Economic Institute, ETH Zurich, volume 12, issue 1, pages 73-82, March, DOI: 10.3929/ethz-a-005427569.
• Anette Alstads�ter & Niels Johannesen & Gabriel Zucman, 2018, "Tax Evasion and Inequality," CEBI working paper series, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI), number 17-03, Jan.
• Anette Alstads�ter & Niels Johannesen & Gabriel Zucman, 2018, "Who Owns The Wealth In Tax Havens? Macroevidence And Implications For Global Inequality," CEBI working paper series, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI), number 17-04, Jan.
• Seokjin Woo & Ki Beom Binh & Myung-Ho Park, 2018, "The Effect of Transparency Policies on Shadow Economy: Measurement and Evidence from Korea," Journal of Reviews on Global Economics, Lifescience Global, volume 7, pages 337-344.
• Hauck, Tobias, 2018, "Lobbying and the International Fight Against Tax Havens," Discussion Papers in Economics, University of Munich, Department of Economics, number 43213, Apr.
• Leonard Saputra & Christine Tjen, 2018, "The Implications of Intangible Assets Identification with DEMPE in the Indonesia’s Transfer Pricing Tax Regulations," LPEM FEBUI Working Papers, LPEM, Faculty of Economics and Business, University of Indonesia, number 201825, revised 2018.
• Arnaud Bourgain & Luisito Bertinelli & Florian Leon, 2018, "Corruption and tax compliance: Evidence from small retailers in Bamako, Mali," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 18-18.
• Vasilev Aleksandar, 2018, "Optimal Fiscal Policy with Utility-Enhancing Government Spending, Consumption Taxation and a Common Income Tax Rate: The Case of Bulgaria," Review of Economics, De Gruyter, volume 69, issue 1, pages 43-58, April, DOI: 10.1515/roe-2017-0022.
• Domenico De Giovanni & Fabio Lamantia & Mario Pezzino, 2018, "Evolutionary Tax Evasion and Optimal Regulation," Economics Discussion Paper Series, Economics, The University of Manchester, number 1814.
• Andrew J. Bibler & Keith F. Teltser & Mark J. Tremblay, 2018, "Inferring Tax Compliance from Pass-through: Evidence from Airbnb Tax Enforcement Agreements," Department of Economics Working Papers, McMaster University, number 2018-06, Feb.
• Filomena Garcia & Luca David Opromolla & Andrea Vezzulli & Rafael Marques, 2018, "The effects of official and unofficial information on tax compliance," GEE Papers, Gabinete de Estratégia e Estudos, Ministério da Economia, number 00101, Apr, revised Apr 2018.
• Takeo Hori & Noritaka Maebayashi & Keiichi Morimoto, 2018, "Tax Evasion and Optimal Corporate Income Tax Rates in a Growing Economy," Discussion Papers, Meisei University, School of Economics, number 41, Dec.
• Katarina Justic Jozicic & Katarina Kostelic & Marinko Skare, 2018, "Game Theory Applied to Business Decision Making under Fiscalization in Croatia: Analysis, Equilibrium, and Policy Recommendations," Managing Global Transitions, University of Primorska, Faculty of Management Koper, volume 16, issue 1 (Spring, pages 37-58, DOI: 10.26493/1854-6935.16.37-58.
• Joel Slemrod & William C. Boning, 2018, "Real Firms in Tax Systems," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 74, issue 1, pages 131-143, March, DOI: 10.1628/fa-2018-0002.
• Felix Schmutz, 2018, "Income Underreporting by the Self-Employed in Switzerland: An International Comparison," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 74, issue 4, pages 481-534, December, DOI: 10.1628/fa-2018-0015.
• Eiji Tajika & Hiroyuki Yashio, 2018, "New Developments in Small and Medium-sized Enterprise Income Tax Policy ?How to Address Income Shifting from Labor to Capital Income Tax Base?," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 14, issue 2, pages 301-324, March.
• Kai A. Konrad, 2018, "Dynamics of the Market for Corporate Tax-Avoidance Advice," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2018-04, May.