Research classified by Journal of Economic Literature (JEL) codes

2018

• Gulnar Aytkhozhina & Alexander Miller, 2018, "State tax control strategies: Theoretical aspects," Contaduría y Administración, Accounting and Management, volume 63, issue 2, pages 407-423, Abril-Jun.
• Jennifer Bruner & Dylan G. Rassier & Kim J. Ruhl, 2018, "Multinational Profit Shifting and Measures throughout Economic Accounts," NBER Chapters, National Bureau of Economic Research, Inc, "Challenges of Globalization in the Measurement of National Accounts".
• Stephen J. Redding, 2018, "Comment on "Multinational Profit Shifting and Measures throughout Economic Accounts"," NBER Chapters, National Bureau of Economic Research, Inc, "Challenges of Globalization in the Measurement of National Accounts".
• William C. Boning & John Guyton & Ronald H. Hodge, II & Joel Slemrod & Ugo Troiano, 2018, "Heard it Through the Grapevine: Direct and Network Effects of a Tax Enforcement Field Experiment," NBER Working Papers, National Bureau of Economic Research, Inc, number 24305, Feb.
• Jeffrey L. Hoopes & Leslie Robinson & Joel Slemrod, 2018, "Public Tax-Return Disclosure," NBER Working Papers, National Bureau of Economic Research, Inc, number 24318, Feb.
• Julie Berry Cullen & Nicholas Turner & Ebonya L. Washington, 2018, "Political Alignment, Attitudes Toward Government and Tax Evasion," NBER Working Papers, National Bureau of Economic Research, Inc, number 24323, Feb.
• Niels Johannesen & Patrick Langetieg & Daniel Reck & Max Risch & Joel Slemrod, 2018, "Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts," NBER Working Papers, National Bureau of Economic Research, Inc, number 24366, Mar.
• Haichao Fan & Yu Liu & Nancy Qian & Jaya Wen, 2018, "Computerizing VAT Invoices in China," NBER Working Papers, National Bureau of Economic Research, Inc, number 24414, Mar.
• Thomas R. Tørsløv & Ludvig S. Wier & Gabriel Zucman, 2018, "The Missing Profits of Nations," NBER Working Papers, National Bureau of Economic Research, Inc, number 24701, Jun.
• Joel Slemrod, 2018, "Tax Compliance and Enforcement," NBER Working Papers, National Bureau of Economic Research, Inc, number 24799, Jul.
• Juan Carlos Suárez Serrato, 2018, "Unintended Consequences of Eliminating Tax Havens," NBER Working Papers, National Bureau of Economic Research, Inc, number 24850, Jul.
• Jennifer Bruner & Dylan G. Rassier & Kim J. Ruhl, 2018, "Multinational Profit Shifting and Measures throughout Economic Accounts," NBER Working Papers, National Bureau of Economic Research, Inc, number 24915, Aug.
• Thomas Wright & Gabriel Zucman, 2018, "The Exorbitant Tax Privilege," NBER Working Papers, National Bureau of Economic Research, Inc, number 24983, Sep.
• Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2018, "Social Networks and Tax Avoidance: Evidence from a Well-Defined Norwegian Tax Shelter," NBER Working Papers, National Bureau of Economic Research, Inc, number 25191, Oct.
• Bodnar Galyna, 2018, "Study of the tax management problem," Technology audit and production reserves, 3(41) 2018, Socionet;Technology audit and production reserves, volume 3, issue 5(41), pages 30-35.
• Johannes Buckenmaier & Eugen Dimant & Luigi Mittone, 2018, "Effects of Institutional History and Leniency on Collusive Corruption and Tax Evasion," Discussion Papers, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham, number 2018-05, May.
• Tandon, Suranjali, 2018, "The Multilateral Legal Instrument: A developing country perspective," Working Papers, National Institute of Public Finance and Policy, number 18/220, Feb.
• Christophe André & Hyunjeong Hwang, 2018, "Tax reform to support growth and employment in Finland," OECD Economics Department Working Papers, OECD Publishing, number 1468, May, DOI: 10.1787/412834d3-en.
• Dîrvă Cristian, Dîrvă Anda Simona, 2018, "Cyprus: Tax Evasion or Tax Avoidance?," Revista OEconomica, Romanian Society for Economic Science, Revista OEconomica, issue 01-2.
• Dîrva Cristian, Dîrva Anda Simona, 2018, "Cyprus, Tax Evasion or Tax Avoidance?," Revista OEconomica, Romanian Society for Economic Science, Revista OEconomica, issue 01, March.
• Ioan Cosmin Pițu & Bianca Cristina Ciocanea & Mihaela Luca, 2018, "The Impact Of Tax Competition And Harmonisation In The Eu In Relation To Fiscal Optimisation," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 109-119, December.
• Ben J Niu, 2018, "Retail bottle pricing at the border: evidence of cross-border shopping, fraudulent redemptions, and use tax evasion," Journal of Economic Geography, Oxford University Press, volume 18, issue 6, pages 1253-1283.
• Christian Gillitzer & Peer Ebbesen Skov, 2018, "The use of third-party information reporting for tax deductions: evidence and implications from charitable deductions in Denmark," Oxford Economic Papers, Oxford University Press, volume 70, issue 3, pages 892-916.
• Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2018, "Employment and Wage Insurance within Firms: Worldwide Evidence," The Review of Financial Studies, Society for Financial Studies, volume 31, issue 4, pages 1298-1340.
• 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.
• 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.

2017

• Ralph-C. Bayer, 2017, "The Double Dividend of Relative Auditing – Theory and Experiments on Corporate Tax Enforcement," School of Economics and Public Policy Working Papers, University of Adelaide, School of Economics and Public Policy, number 2017-14, Nov.
• Abebe Shimeles & Daniel Zerfu Gurara & Firew Woldeyes, 2017, "Taxman's Dilemma: Coercion or Persuasion? Evidence from a Randomized Field Experiment in Ethiopia," American Economic Review, American Economic Association, volume 107, issue 5, pages 420-424, May.
• John Guyton & Pat Langetieg & Day Manoli & Mark Payne & Brenda Schafer & Michael Sebastiani, 2017, "Reminders and Recidivism: Using Administrative Data to Characterize Nonfilers and Conduct EITC Outreach," American Economic Review, American Economic Association, volume 107, issue 5, pages 471-475, May.
• Paul Carrillo & Dina Pomeranz & Monica Singhal, 2017, "Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement," American Economic Journal: Applied Economics, American Economic Association, volume 9, issue 2, pages 144-164, April.
• David Seim, 2017, "Behavioral Responses to Wealth Taxes: Evidence from Sweden," American Economic Journal: Economic Policy, American Economic Association, volume 9, issue 4, pages 395-421, November.
• Andreea Mihaela Corîci & Nicu Darius Ilincu?a, 2017, "Tax evasion between fiscal and penalty," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 45, pages 143-153, November.
• C?R?BA-MEI?? Nela- Loredana, 2017, "Perspectives And Trends In The Evolution Of Agricultural Activities In Countries With Advanced Economics," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 45, pages 154-163, November.
• C?R?BA-MEI?? Nela- Loredana, 2017, "Financing Agriculture - Between Myth And Reality," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 45, pages 164-179, November.
• Anna Bialek-Jaworska, 2017, "Private SME Accounting in Poland. Does Bank Lending Influence Their Accounting And Financial Reporting Practice?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 2, pages 229-267, June.
• Daniela MITRAN, 2017, "European Trends In Split Vat," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 48, issue 4, pages 43-50, December.
• Olha Zamaslo, 2017, "The Role Of The Corporate Income Tax In The State Budget Revenues Of Ukraine," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 3, issue 4, DOI: 10.30525/2256-0742/2017-3-4-90-95.
• Vassil Tzanov & Georgi Shopov, 2017, "Development and Determination of the Minimum Wage and the Minimum Security Thresholds in Bulgaria," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 3-40.
• Laurent Ferrara & GAUTHIER, G. & PAPPADÀ, F., 2017, "Épisodes d’assainissement budgétaire dans les pays de l’OCDE : rôle du respect des règles fiscales et des marges budgétaires," Bulletin de la Banque de France, Banque de France, issue 210, pages 25-33.
• L. Ferrara & G. Gauthier & F. Pappadà, 2017, "Fiscal consolidation episodes in OECD countries: the role of tax compliance and fiscal space," Quarterly selection of articles - Bulletin de la Banque de France, Banque de France, issue 45, pages 15-22, Spring.
• Sugata Marjit & André Seidel & Marcel Thum, 2017, "Tax Evasion, Corruption and Tax Loopholes," German Economic Review, Verein für Socialpolitik, volume 18, issue 3, pages 283-301, August.
• Iftekhar Hasan & Chun‐Keung (Stan) Hoi & Qiang Wu & Hao Zhang, 2017, "Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 55, issue 3, pages 629-668, June, DOI: 10.1111/1475-679X.12159.
• Ángel Solano-Garcia, 2017, "Fairness in tax compliance: A political competition model," Journal of Public Economic Theory, Association for Public Economic Theory, volume 19, issue 5, pages 1026-1041, October.
• Kai A. Konrad & Tim Lohse & Salmai Qari, 2017, "Compliance with Endogenous Audit Probabilities," Scandinavian Journal of Economics, Wiley Blackwell, volume 119, issue 3, pages 821-850, July, DOI: 10.1111/sjoe.12182.
• TODOR Silvia Paula & GHIUR Rodica & BREZEANU Petre, 2017, "The Degree Of Compliance Based On Vat In Romania Between 1995 And 2015," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 69, issue 2, pages 154-169, August.
• George Hondroyiannis & Dimitrios Papaoikonomou, 2017, "The effect of card payments on vat revenue in Greece," Working Papers, Bank of Greece, number 225, May.
• Harris Dellas & Dimitris Malliaropulos & Dimitris Papageorgiou & Evangelia Vourvachaki, 2017, "Fiscal policy with an informal sector," Working Papers, Bank of Greece, number 235, Oct.
• Biondi Yuri, 2017, "The Firm as an Enterprise Entity and the Tax Avoidance Conundrum: Perspectives from Accounting Theory and Policy," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 7, issue 1, pages 1-9, April, DOI: 10.1515/ael-2017-0001.
• Marjit Sugata & Thum Marcel & Seidel André, 2017, "Tax Evasion, Corruption and Tax Loopholes," German Economic Review, De Gruyter, volume 18, issue 3, pages 283-301, August, DOI: 10.1111/geer.12107.
• Berrittella Maria & Cimino Filippo Alessandro, 2017, "An Assessment of Carousel Value-Added Tax Fraud in The European Carbon Market," Review of Law & Economics, De Gruyter, volume 13, issue 2, pages 1-19, July, DOI: 10.1515/rle-2014-0023.
• Nicolas Jacquemet & Stéphane Luchini & Antoine Malézieux & Jason F. Shogren, 2017, "L’évasion fiscale est-elle un trait de personnalité ?. Une évaluation empirique des déterminants psychologiques de la « morale fiscale »," Revue économique, Presses de Sciences-Po, volume 68, issue 5, pages 809-828.
• Cécile Bazart & Aurélie Bonein, 2017, "La force du symbole. Sommes-nous prêts à punir les fraudeurs ?," Revue économique, Presses de Sciences-Po, volume 68, issue 5, pages 829-841.
• Christian Chavagneux, 2017, "Sortir les banques des paradis fiscaux," Revue d'économie financière, Association d'économie financière, volume 0, issue 4, pages 197-206.
• Cyril CHALENDARD, 2017, "Using Internal and External Sources of Information to Reduce Customs Evasion," Working Papers, CERDI, number 201701, Jan.
• Joel CARIOLLE & Cyril CHALENDARD & Anne-Marie GEOURJON & Bertrand LAPORTE, 2017, "Décloisonner l’analyse des données pour appuyer la modernisation des douanes : une illustration à partir du Gabon," Working Papers, CERDI, number 201722, Dec.
• Joel CARIOLLE & Cyril CHALENDARD & Anne-Marie GEOURJON & Bertrand LAPORTE, 2017, "Going beyond analysis of internal data to support customs modernization: A case study in Gabon," Working Papers, CERDI, number 201723, Dec.
• Ummad Mazhar & Juvaria Jafri, 2017, "Can the shadow economy undermine the effect of political stability on inflation? Empirical evidence," Journal of Applied Economics, Universidad del CEMA, volume 20, pages 395-420, November.
• Thiess Büttner, 2017, "Welfare Cost of the Real Estate Transfer Tax," CESifo Working Paper Series, CESifo, number 6321.
• Peter Egger & Michael Stimmelmayr, 2017, "Taxation and the Multinational Firm," CESifo Working Paper Series, CESifo, number 6384.
• Leandro Medina & Friedrich Schneider, 2017, "Shadow Economies around the World: New Results for 158 Countries over 1991-2015," CESifo Working Paper Series, CESifo, number 6430.
• Friedrich Schneider, 2017, "Implausible Large Differences in the Sizes of Underground Economies in Highly Developed European Countries? A Comparison of Different Estimation Methods," CESifo Working Paper Series, CESifo, number 6522.
• Frank Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2017, "How Do Entrepreneurial Portfolios Respond to Taxation?," CESifo Working Paper Series, CESifo, number 6558.
• Stefania Bortolotti & Ivan Soraperra & Matthias Sutter & Claudia Zoller, 2017, "Too Lucky to be True - Fairness Views under the Shadow of Cheating," CESifo Working Paper Series, CESifo, number 6563.
• Dhammika Dharmapala & Vikramaditya Khanna, 2017, "Stock Market Reactions to India's 2016 Demonetization: Implications for Tax Evasion, Corruption, and Financial Constraints," CESifo Working Paper Series, CESifo, number 6707.
• Zareh Asatryan & Andreas Peichl, 2017, "Responses of Firms to Tax, Administrative and Accounting Rules: Evidence from Armenia," CESifo Working Paper Series, CESifo, number 6754.
• Thomas A. Gresik & Kai A. Konrad, 2017, "Tax Havens, Accounting Experts, and Fee-Setting Rules," CESifo Working Paper Series, CESifo, number 6774.
• Niels Johannesen & Tim Stolper, 2017, "The Deterrence Effect of Whistleblowing: An Event Study of Leaked Customer Information from Banks in Tax Havens," CESifo Working Paper Series, CESifo, number 6784.
• Marcel Garz & Verena Pagels, 2017, "Cautionary Tales: Celebrities, the News Media, and Participation in Tax Amnesties," CESifo Working Paper Series, CESifo, number 6795.
• Jarkko Harju & Ilpo Kauppinen & Olli Ropponen, 2017, "Firm Responses to an Interest Barrier: Empirical Evidence," EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 3.
• Friedrich Schneider, 2017, "Estimating the Size of the Shadow Economies of Highly-developed Countries: Selected New Results," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 14, issue 04, pages 44-53, February.
• Cristina Mitaritonna & Sami Bensassi & Joachim Jarreau, 2017, "Regional Integration and Informal Trade in Africa: Evidence from Benin's Borders," Working Papers, CEPII research center, number 2017-21, Dec.
• Leopoldo Fergusson & Carlos Molina & Juan Felipe RiaÔøΩo, 2017, "I evade taxes, and so what? A new database and evidence from Colombia," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 15444, Mar.
• Leopoldo Fergusson, 2017, "Who wants violence? The political economy of conflict and state building in Colombia," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 15890, Dec.
• Francisco Eslava & Leopoldo Fergusson & AndrÔøΩs Moya, 2017, "Pol√≠tica y Reconciliaci√≥n: Una coyuntura cr√≠tica para la construcci√≥n de Estado," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 15895, Dec.
• Francisco Eslava & Leopoldo Fergusson & AndrÔøΩs Moya, 2017, "Politics and reconciliation: A critical juncture for state building," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 15896, Dec.
• Eliasib Naher Rivera Aya & Liliana Catherine Su�rez B�ez, 2017, "Percepciones y actitudes de los ciudadanos residentes en Bogotá acerca del pago del impuesto al valor agregado -IVA-," Revista CIFE, Universidad Santo Tomás, volume 19, issue 31, pages 91-125.
• PAVIA Risa, 2017, "Tax evasion by domestic and foreign-owned Portuguese firms: a bunching analysis," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2017020, Jul.
• Maarten van 't Riet & Arjan Lejour, 2017, "Optimal Tax Routing: Network Analysis of FDI diversion," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 349, Apr.
• Stefan Groot & Arjan Lejour, 2017, "Tax arbitrage incentives for mortgage prepayment behavior: Evidence from Dutch micro data," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 350, Apr.
• Remco Mocking & Joep Steegmans, 2017, "Capital structure determinants and adjustment speed: An empirical analysis of Dutch SMEs," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 357, Aug.
• Ryta Dziemianowicz, 2017, "Tax administrative costs as a component of tax transaction costs in Poland and other OECD countries," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, volume 16, issue 2, pages 123-140, June, DOI: 10.12775/EiP.2017.009.
• Waldenstrom, Daniel & Rubolino, Enrico, 2017, "Trends and gradients in top tax elasticities: Cross-country evidence, 1900-2014," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 11935, Mar.
• Waldenstrom, Daniel & Rubolino, Enrico, 2017, "Tax progressivity and top incomes: Evidence from tax reforms," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 11936, Mar.
• Ellul, Andrew & Pagano, Marco, 2017, "Corporate Leverage and Employees’ Rights in Bankruptcy," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12033, May.
• Dellas, Harris & Malliaropulos, Dimitris & Papageorgiou, Dimitris & Vourvachaki, Evangelia, 2017, "Fiscal Policy with an Informal Sector," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12494, Dec.
• Miguel A. SANCHEZ VILLALBA, 2017, "On the effects of repeated tax amnesties," Journal of Economics and Political Economy, EconSciences Journals, volume 4, issue 3, pages 285-301, September.
• Manamba EPAPHRA & Moga Tano JILENGA, 2017, "Currency Demand, the Subterranean Economy and Tax Evasion: The Case of Tanzania," Journal of Economic and Social Thought, EconSciences Journals, volume 4, issue 2, pages 187-211, June.
• Ярослав Петров, 2017, "Принос На Международните Мисии При Изграждане Институциите За Финансово Разузнаване На Република Косово," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 13, issue 13 Year 2, pages 196-212.
• Гергана Николова, 2017, "Особености На Данъчния Контрол При Установяване И Реализиране На Солидарната Отговорност По Закона За Данък Върху Добавената Стойност," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 13, issue 13 Year 2, pages 373-386.
• Boyko Petev, 2017, "Specific Vat Regimes In The Eu - Methodical Cases And Solutions," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 70-82.
• Бойко Петев, 2017, "Специфични Режими На Облагане С Ддс В Ес – Методически Казуси И Решения," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 75-88.
• Sami Bensassi & Joachim Jarreau & Cristina Mitaritonna, 2017, "Trade barriers and informality of trade: evidence from Benin's borders," Working Papers, DIAL (Développement, Institutions et Mondialisation), number DT/2017/11, Oct.
• Frank M. Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2017, "How Do Entrepreneurial Portfolios Respond to Income Taxation?," SOEPpapers on Multidisciplinary Panel Data Research, DIW Berlin, The German Socio-Economic Panel (SOEP), number 922.
• Stefan Bach & Björn Fischer & Peter Haan & Katharina Wrohlich, 2017, "Ehegattenbesteuerung: Individualbesteuerung mit übertragbarem Grundfreibetrag schafft fiskalische Spielräume," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 84, issue 13, pages 247-255.
• Frank M. Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2017, "How Do Entrepreneurial Portfolios Respond to Income Taxation?," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1673.
• Lukas Menkhoff & Jakob Miethe, 2017, "Tax Evasion in New Disguise? Examining Tax Havens’ International Bank Deposits," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1711.
• Reza Jamei, 2017, "Tax Avoidance and Corporate Governance Mechanisms: Evidence from Tehran Stock Exchange," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 4, pages 638-644.
• Lin, Kenny Z. & Cheng, Suwina & Zhang, Fang, 2017, "Corporate Social Responsibility, Institutional Environments, and Tax Avoidance: Evidence from a Subnational Comparison in China," The International Journal of Accounting, Elsevier, volume 52, issue 4, pages 303-318, DOI: 10.1016/j.intacc.2017.11.002.
• Kubick, Thomas R. & Lockhart, G. Brandon, 2017, "Corporate tax aggressiveness and the maturity structure of debt," Advances in accounting, Elsevier, volume 36, issue C, pages 50-57, DOI: 10.1016/j.adiac.2016.10.001.
• Choy, Siu Kai & Lai, Tat-Kei & Ng, Travis, 2017, "Do tax havens create firm value?," Journal of Corporate Finance, Elsevier, volume 42, issue C, pages 198-220, DOI: 10.1016/j.jcorpfin.2016.10.016.
• Huseynov, Fariz & Sardarli, Sabuhi & Zhang, Wei, 2017, "Does index addition affect corporate tax avoidance?," Journal of Corporate Finance, Elsevier, volume 43, issue C, pages 241-259, DOI: 10.1016/j.jcorpfin.2017.01.008.
• Minnick, Kristina & Noga, Tracy, 2017, "The influence of firm and industry political spending on tax management among S&P 500 firms," Journal of Corporate Finance, Elsevier, volume 44, issue C, pages 233-254, DOI: 10.1016/j.jcorpfin.2017.04.001.
• Finér, Lauri & Ylönen, Matti, 2017, "Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, volume 48, issue C, pages 53-81, DOI: 10.1016/j.cpa.2017.01.002.
• Mitra, Shalini, 2017, "To tax or not to tax? When does it matter for informality?," Economic Modelling, Elsevier, volume 64, issue C, pages 117-127, DOI: 10.1016/j.econmod.2017.02.024.
• Hondroyiannis, George & Papaoikonomou, Dimitrios, 2017, "The effect of card payments on VAT revenue: New evidence from Greece," Economics Letters, Elsevier, volume 157, issue C, pages 17-20, DOI: 10.1016/j.econlet.2017.05.009.
• Abdixhiku, Lumir & Krasniqi, Besnik & Pugh, Geoff & Hashi, Iraj, 2017, "Firm-level determinants of tax evasion in transition economies," Economic Systems, Elsevier, volume 41, issue 3, pages 354-366, DOI: 10.1016/j.ecosys.2016.12.004.
• Pappadá, Francesco & Zylberberg, Yanos, 2017, "Austerity and tax compliance," European Economic Review, Elsevier, volume 100, issue C, pages 506-524, DOI: 10.1016/j.euroecorev.2017.09.007.
• Engström, Per & Hagen, Johannes, 2017, "Income underreporting among the self-employed: A permanent income approach," European Economic Review, Elsevier, volume 92, issue C, pages 92-109, DOI: 10.1016/j.euroecorev.2016.12.001.
• Beer, Sebastian & Loeprick, Jan, 2017, "Taxing income in the oil and gas sector — Challenges of international and domestic profit shifting," Energy Economics, Elsevier, volume 61, issue C, pages 186-198, DOI: 10.1016/j.eneco.2016.11.013.
• Chaudhry, Neeru & Au Yong, Hue Hwa & Veld, Chris, 2017, "Tax avoidance in response to a decline in the funding status of defined benefit pension plans," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 48, issue C, pages 99-116, DOI: 10.1016/j.intfin.2016.12.004.
• Kubick, Thomas R. & Lockhart, G. Brandon & Mills, Lillian F. & Robinson, John R., 2017, "IRS and corporate taxpayer effects of geographic proximity," Journal of Accounting and Economics, Elsevier, volume 63, issue 2, pages 428-453, DOI: 10.1016/j.jacceco.2016.09.005.
• Gauthier, Stéphane & Laroque, Guy, 2017, "Redistribution by means of lotteries," Journal of Economic Theory, Elsevier, volume 169, issue C, pages 707-716, DOI: 10.1016/j.jet.2017.04.002.
• Cen, Ling & Maydew, Edward L. & Zhang, Liandong & Zuo, Luo, 2017, "Customer–supplier relationships and corporate tax avoidance," Journal of Financial Economics, Elsevier, volume 123, issue 2, pages 377-394, DOI: 10.1016/j.jfineco.2016.09.009.
• Dyreng, Scott D. & Hanlon, Michelle & Maydew, Edward L. & Thornock, Jacob R., 2017, "Changes in corporate effective tax rates over the past 25 years," Journal of Financial Economics, Elsevier, volume 124, issue 3, pages 441-463, DOI: 10.1016/j.jfineco.2017.04.001.
• Chernykh, Lucy & Mityakov, Sergey, 2017, "Offshore schemes and tax evasion: The role of banks," Journal of Financial Economics, Elsevier, volume 126, issue 3, pages 516-542, DOI: 10.1016/j.jfineco.2017.09.004.
• Mittone, Luigi & Panebianco, Fabrizio & Santoro, Alessandro, 2017, "The bomb-crater effect of tax audits: Beyond the misperception of chance," Journal of Economic Psychology, Elsevier, volume 61, issue C, pages 225-243, DOI: 10.1016/j.joep.2017.04.007.
• Gobena, Lemessa Bayissa & Van Dijke, Marius, 2017, "Fear and caring: Procedural justice, trust, and collective identification as antecedents of voluntary tax compliance," Journal of Economic Psychology, Elsevier, volume 62, issue C, pages 1-16, DOI: 10.1016/j.joep.2017.05.005.
• Mendoza, Juan P. & Wielhouwer, Jacco L. & Kirchler, Erich, 2017, "The backfiring effect of auditing on tax compliance," Journal of Economic Psychology, Elsevier, volume 62, issue C, pages 284-294, DOI: 10.1016/j.joep.2017.07.007.
• Grundmann, Susanna & Graf Lambsdorff, Johann, 2017, "How income and tax rates provoke cheating – An experimental investigation of tax morale," Journal of Economic Psychology, Elsevier, volume 63, issue C, pages 27-42, DOI: 10.1016/j.joep.2017.10.003.
• Zheng, Suyan, 2017, "Can corporate diversification induce more tax avoidance?," Journal of Multinational Financial Management, Elsevier, volume 41, issue C, pages 47-60, DOI: 10.1016/j.mulfin.2017.05.008.
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