Research classified by Journal of Economic Literature (JEL) codes

2018

• 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," World of Labour, LISER, 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.
• 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.

2017

• Ralph-C. Bayer, 2017, "The Double Dividend of Relative Auditing – Theory and Experiments on Corporate Tax Enforcement," Adelaide Economics Working Papers, Adelaide University, School of Economics, 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?," 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.