Research classified by Journal of Economic Literature (JEL) codes

2018

• Constantin Sergiu-Bogdan, 2018, "Ghost Companies, Fiction or Reality?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 583-587, December.
• Mogoiu Carmen Mihaela, 2018, "Single Fiscal Statement of the Individuals – A Solution of Simplifying Bureaucracy in Fiscal Field ?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 655-660, December.
• 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 zemích střední Evropy]," 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.
• Ada Jansen & Chengetai Dare & Sophia du Plessis, 2018, "Taxpayers’ behavioural responses to Voluntary Disclosure Programmes: evidence from South Africa," ERSA Working Paper Series, Economic Research Southern Africa, number 771, Dec.
• 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, 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," Adelaide Economics Working Papers, Adelaide University, School of Economics, 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.
• 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.
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• 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.
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• 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.
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• 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, Centre for Economic Policy Research, 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, Centre for Economic Policy Research, number 12779, Mar.
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• Qian, Nancy & Liu, Yu & Wen, Jaya & Fan, Haichao, 2018, "The Dynamic Effects of Computerized VAT Invoices on Chinese Manufacturing Firms," CEPR Discussion Papers, Centre for Economic Policy Research, 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, Centre for Economic Policy Research, number 12886, Apr.
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• 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.
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• 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.
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