Research classified by Journal of Economic Literature (JEL) codes

2018

• Marko Köthenbürger & Federica Liberini & Michael Stimmelmayr, 2018, "Is it just Luring Reported Profit? The Case of European Patent Boxes," CESifo Working Paper Series, CESifo, number 7061.
• Duccio Gamannossi degl'Innocenti & Matthew D. Rablen, 2018, "Tax Evasion on a Social Network," CESifo Working Paper Series, CESifo, number 7063.
• Mohammad Farhad & Michael Jetter & Abu Siddique & Andrew Williams, 2018, "Misreported Trade," CESifo Working Paper Series, CESifo, number 7150.
• Bruno Chiarini & Maria Ferrara & Elisabetta Marzano, 2018, "Credit Channel and Business Cycle: The Role of Tax Evasion," CESifo Working Paper Series, CESifo, number 7169.
• Sébastien Laffitte & Farid Toubal, 2018, "Firms, Trade and Profit Shifting: Evidence from Aggregate Data," CESifo Working Paper Series, CESifo, number 7171.
• Pilar Rey del Castillo & Jaime Villanueva-Garcia, 2018, "Linking Tax Morale and Personal Income Tax in Spain," CESifo Working Paper Series, CESifo, number 7218.
• Johannes Hermle & Andreas Peichl, 2018, "Jointly Optimal Taxes for Different Types of Income," CESifo Working Paper Series, CESifo, number 7248.
• Laszlo Goerke, 2018, "Corporate Social Responsibility and Tax Avoidance," CESifo Working Paper Series, CESifo, number 7297.
• Jay Pil Choi & Taiji Furusawa & Jota Ishikawa, 2018, "Transfer Pricing and the Arm's Length Principle under Imperfect Competition," CESifo Working Paper Series, CESifo, number 7303.
• Eric Bond & Thomas A. Gresik, 2018, "Unilateral Tax Reform: Border Adjusted Taxes, Cash Flow Taxes, and Transfer Pricing," CESifo Working Paper Series, CESifo, number 7320.
• Ralph-C. Bayer & Roland Hodler & Paul A. Raschky & Anthony Strittmatter, 2018, "Expropriations, Property Confiscations and New Offshore Entities: Evidence from the Panama Papers," CESifo Working Paper Series, CESifo, number 7328.
• David R. Agrawal & Mohammed Mardan, 2018, "Will Destination-Based Taxes be Fully Exploited when Available? An Application to the U.S. Commodity Tax System," CESifo Working Paper Series, CESifo, number 7365.
• John D'Attoma & Clara Volintiru & Antoine Malezieux, 2018, "Gender, Social Value Orientation, and Tax Compliance," CESifo Working Paper Series, CESifo, number 7372.
• Marie Bjørneby & Annette Alstadsæter & Kjetil Telle, 2018, "Collusive Tax Evasion by Employers and Employees: Evidence from a Randomized Field Experiment in Norway," CESifo Working Paper Series, CESifo, number 7381.
• Sébastien Jean & Cristina Mitaritonna & Antoine Vatan, 2018, "Institutions and Customs Duty Evasion," Working Papers, CEPII research center, number 2018-24, Dec.
• J.A. Gallego & Federico Ortega, 2018, "Can Facebook Ads and Email Messages Increase Fiscal Capacity? Experimental Evidence from Venezuela," Documentos de Trabajo, Universidad del Rosario, number 16968, Nov.
• Nicodème, Gaëtan & d'Andria, Diego & Alvarez-Martinez, Maria & Barrios, Salvador & Gesualdo, Maria & Pycroft, Jonathan, 2018, "How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach," CEPR Discussion Papers, 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.
• Zucman, Gabriel & Johannesen, Niels & Alstadsæter, Annette, 2018, "Tax Evasion and Inequality," CEPR Discussion Papers, Centre for Economic Policy Research, number 12781, Mar.
• Qian, Nancy & Liu, Yu & Wen, Jaya & Fan, Haichao, 2018, "The Dynamic Effects of Computerized VAT Invoices on Chinese Manufacturing Firms," CEPR Discussion Papers, 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.
• De Giorgi, Giacomo & Amodio, Francesco & Rahman, Aminur, 2018, "Bribes vs. Taxes: Market Structure and Incentives," CEPR Discussion Papers, Centre for Economic Policy Research, number 13055, Jun.
• Dwenger, Nadja & Treber, Lukas, 2018, "Shaming for Tax Enforcement: Evidence from a New Policy," CEPR Discussion Papers, Centre for Economic Policy Research, number 13194, Sep.
• Kopczuk, Wojciech & Alstadsæter, Annette & Telle, Kjetil, 2018, "Social networks and tax avoidance: Evidence from a well-defined Norwegian tax shelter," CEPR Discussion Papers, Centre for Economic Policy Research, number 13251, Oct.
• Naritomi, Joana, 2018, "Consumers as Tax Auditors," CEPR Discussion Papers, Centre for Economic Policy Research, number 13276, Oct.
• Dawood MAMOON, 2018, "Case study of cognitive expressionism in Pakistani politics: The secret of Mian Muhammad Nawaz Sharif’s wealth," Journal of Economics Bibliography, EconSciences Journals, volume 5, issue 2, pages 105-106, June.
• Пепа Стойкова & Емилиян Тананеев & Жельо Желев, 2018, "Съвременни Аспекти На Данъчните Процеси И Контрол," Scientific Research Almanac, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 25, issue 2 Year 20, pages 198-226.
• Petya Vasileva, 2018, "Current Challenges To The Offshore Business," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 33-42.
• Петя Василева, 2018, "Актуални Предизвикателства Пред Офшорния Бизнес," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 34-45.
• Lukas Menkhoff & Jakob Miethe, 2018, "International Treaties Insufficiently Curb Global Tax Evasion," DIW Weekly Report, DIW Berlin, German Institute for Economic Research, volume 8, issue 42, pages 407-414.
• Lukas Menkhoff & Jakob Miethe, 2018, "Internationale Abkommen dämmen globale Steuerhinterziehung nur unzureichend ein," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 85, issue 41, pages 879-886.
• Tim Lohse & Salmai Qari, 2018, "Video Recordings in Experiments – Are There Effects on Self-Selection or the Outcome of the Experiment?," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1751.
• Zouhair Aït Benhamou, 2018, "A Steeper slope: the Laffer Tax Curve in Developing and Emerging Economies," EconomiX Working Papers, University of Paris Nanterre, EconomiX, number 2018-44.
• Biddle, Nicholas & Fels, Katja M. & Sinning, Mathias, 2018, "Behavioral insights on business taxation: Evidence from two natural field experiments," Journal of Behavioral and Experimental Finance, Elsevier, volume 18, issue C, pages 30-49, DOI: 10.1016/j.jbef.2018.01.004.
• McClure, Ross & Lanis, Roman & Wells, Peter & Govendir, Brett, 2018, "The impact of dividend imputation on corporate tax avoidance: The case of shareholder value," Journal of Corporate Finance, Elsevier, volume 48, issue C, pages 492-514, DOI: 10.1016/j.jcorpfin.2017.10.007.
• Di Falco, Salvatore & Feri, Francesco & Pin, Paolo & Vollenweider, Xavier, 2018, "Ties that bind: Network redistributive pressure and economic decisions in village economies," Journal of Development Economics, Elsevier, volume 131, issue C, pages 123-131, DOI: 10.1016/j.jdeveco.2017.12.001.
• Rocha, Rudi & Ulyssea, Gabriel & Rachter, Laísa, 2018, "Do lower taxes reduce informality? Evidence from Brazil," Journal of Development Economics, Elsevier, volume 134, issue C, pages 28-49, DOI: 10.1016/j.jdeveco.2018.04.003.
• Marchiori, Luca & Pierrard, Olivier, 2018, "Unlocking the gates of paradise: General equilibrium effects of information exchange," Journal of Economic Dynamics and Control, Elsevier, volume 87, issue C, pages 152-172, DOI: 10.1016/j.jedc.2017.12.006.
• Bracco, Emanuele, 2018, "A fine collection: The political budget cycle of traffic enforcement," Economics Letters, Elsevier, volume 164, issue C, pages 117-120, DOI: 10.1016/j.econlet.2018.01.011.
• Feess, Eberhard & Kerzenmacher, Florian, 2018, "Lying opportunities and incentives to lie: Reference dependence versus reputation," Games and Economic Behavior, Elsevier, volume 111, issue C, pages 274-288, DOI: 10.1016/j.geb.2018.07.003.
• Hoopes, Jeffrey L. & Robinson, Leslie & Slemrod, Joel, 2018, "Public tax-return disclosure," Journal of Accounting and Economics, Elsevier, volume 66, issue 1, pages 142-162, DOI: 10.1016/j.jacceco.2018.04.001.
• Harris, Jeremiah & O'Brien, William, 2018, "U.S. worldwide taxation and domestic mergers and acquisitions," Journal of Accounting and Economics, Elsevier, volume 66, issue 2, pages 419-438, DOI: 10.1016/j.jacceco.2018.08.008.
• Duan, Tinghua & Ding, Rong & Hou, Wenxuan & Zhang, John Ziyang, 2018, "The burden of attention: CEO publicity and tax avoidance," Journal of Business Research, Elsevier, volume 87, issue C, pages 90-101, DOI: 10.1016/j.jbusres.2018.02.010.
• Garz, Marcel & Pagels, Verena, 2018, "Cautionary tales: Celebrities, the news media, and participation in tax amnesties," Journal of Economic Behavior & Organization, Elsevier, volume 155, issue C, pages 288-300, DOI: 10.1016/j.jebo.2018.09.001.
• Guerra, Alice & Harrington, Brooke, 2018, "Attitude–behavior consistency in tax compliance: A cross-national comparison," Journal of Economic Behavior & Organization, Elsevier, volume 156, issue C, pages 184-205, DOI: 10.1016/j.jebo.2018.10.013.
• Landoni, Mattia, 2018, "Tax distortions and bond issue pricing," Journal of Financial Economics, Elsevier, volume 129, issue 2, pages 382-393, DOI: 10.1016/j.jfineco.2018.05.005.
• Groot, Stefan P.T. & Lejour, Arjan M., 2018, "Financial incentives for mortgage prepayment behavior: Evidence from Dutch micro data," Journal of Housing Economics, Elsevier, volume 41, issue C, pages 237-250, DOI: 10.1016/j.jhe.2018.07.001.
• Thomsen, Martin & Watrin, Christoph, 2018, "Tax avoidance over time: A comparison of European and U.S. firms," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 33, issue C, pages 40-63, DOI: 10.1016/j.intaccaudtax.2018.11.002.
• Rodriguez-Justicia, David & Theilen, Bernd, 2018, "Education and tax morale," Journal of Economic Psychology, Elsevier, volume 64, issue C, pages 18-48, DOI: 10.1016/j.joep.2017.10.001.
• Abraham, Martin & Lorek, Kerstin & Richter, Friedemann & Wrede, Matthias, 2018, "Breaking the norms: When is evading inheritance taxes socially acceptable?," European Journal of Political Economy, Elsevier, volume 52, issue C, pages 85-102, DOI: 10.1016/j.ejpoleco.2017.05.003.
• Belmonte, Alessandro & Dell'Anno, Roberto & Teobaldelli, Désirée, 2018, "Tax morale, aversion to ethnic diversity, and decentralization," European Journal of Political Economy, Elsevier, volume 55, issue C, pages 204-223, DOI: 10.1016/j.ejpoleco.2017.12.004.
• Immordino, Giovanni & Russo, Francesco Flaviano, 2018, "Cashless payments and tax evasion," European Journal of Political Economy, Elsevier, volume 55, issue C, pages 36-43, DOI: 10.1016/j.ejpoleco.2017.11.001.
• Waseem, Mazhar, 2018, "Taxes, informality and income shifting: Evidence from a recent Pakistani tax reform," Journal of Public Economics, Elsevier, volume 157, issue C, pages 41-77, DOI: 10.1016/j.jpubeco.2017.11.003.
• Meiselman, Ben S., 2018, "Ghostbusting in Detroit: Evidence on nonfilers from a controlled field experiment," Journal of Public Economics, Elsevier, volume 158, issue C, pages 180-193, DOI: 10.1016/j.jpubeco.2018.01.005.
• Alstadsæter, Annette & Johannesen, Niels & Zucman, Gabriel, 2018, "Who owns the wealth in tax havens? Macro evidence and implications for global inequality," Journal of Public Economics, Elsevier, volume 162, issue C, pages 89-100, DOI: 10.1016/j.jpubeco.2018.01.008.
• Ilzetzki, Ethan, 2018, "Tax reform and the political economy of the tax base," Journal of Public Economics, Elsevier, volume 164, issue C, pages 197-210, DOI: 10.1016/j.jpubeco.2018.06.005.
• Vossler, Christian A. & Gilpatric, Scott M., 2018, "Endogenous audits, uncertainty, and taxpayer assistance services: Theory and experiments," Journal of Public Economics, Elsevier, volume 165, issue C, pages 217-229, DOI: 10.1016/j.jpubeco.2018.07.009.
• Perez-Truglia, Ricardo & Troiano, Ugo, 2018, "Shaming tax delinquents," Journal of Public Economics, Elsevier, volume 167, issue C, pages 120-137, DOI: 10.1016/j.jpubeco.2018.09.008.
• Giombini, Germana & Teobaldelli, Désirée & Schneider, Friedrich, 2018, "Interaction effect of tax evasion and legal system inefficiency on firms' financial constraints," International Review of Economics & Finance, Elsevier, volume 55, issue C, pages 1-20, DOI: 10.1016/j.iref.2018.01.009.
• Ilzetzki, Ethan, 2018, "Tax reform and the political economy of the tax base," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 88182, Aug.
• Chandan Sharma, 2018, "Estimating the size of the black economy: new evidence from India," International Journal of Emerging Markets, Emerald Group Publishing Limited, volume 14, issue 2, pages 300-321, December, DOI: 10.1108/IJoEM-01-2018-0034.
• Aleksandar Vasilev, 2018, "Is consumption-Laffer curve hump-shaped? The VAT evasion channel," Journal of Economic Studies, Emerald Group Publishing Limited, volume 45, issue 3, pages 598-609, August, DOI: 10.1108/JES-05-2017-0115.
• Felippe Clemente & Viviani Silva Lírio, 2018, "Tax evasion in Brazil: the case of specialists," Journal of Economic Studies, Emerald Group Publishing Limited, volume 45, issue 2, pages 401-410, May, DOI: 10.1108/JES-11-2016-0247.
• Richard Cebula & Usha Nair-Reichert, 2018, "Impact of federal income tax rates and government borrowing on nominal interest rate yields on tax-free municipal bonds," Journal of Financial Economic Policy, Emerald Group Publishing Limited, volume 10, issue 3, pages 342-350, May, DOI: 10.1108/JFEP-10-2017-0104.
• Bogdan Mróz, 2018, "Shadow economy in a turbulent environment: evidence from Poland," Journal of Money Laundering Control, Emerald Group Publishing Limited, volume 21, issue 3, pages 328-339, July, DOI: 10.1108/JMLC-08-2017-0034.
• Konrad Raczkowski & Bogdan Mróz, 2018, "Tax gap in the global economy," Journal of Money Laundering Control, Emerald Group Publishing Limited, volume 21, issue 4, pages 567-583, October, DOI: 10.1108/JMLC-12-2017-0072.
• Henry Chalu & Hassan Mzee, 2017, "Determinants of tax audit effectiveness in Tanzania," Managerial Auditing Journal, Emerald Group Publishing Limited, volume 33, issue 1, pages 35-63, December, DOI: 10.1108/MAJ-06-2016-1390.
• Justin Chircop & Michele Fabrizi & Elisabetta Ipino & Antonio Parbonetti, 2018, "Does social capital constrain firms’ tax avoidance?," Social Responsibility Journal, Emerald Group Publishing Limited, volume 14, issue 3, pages 542-565, August, DOI: 10.1108/SRJ-08-2017-0157.
• Mahjus Ekananda, 2018, "Misinvoicing Analysis in ASEAN-China Free Trade Aggrement (ACFTA)," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 187-205.
• Aguzarova L.A. & Aguzarova F.S., 2018, "Planning of Tax Payments as a Factor of Economic Growth," European Research Studies Journal, European Research Studies Journal, volume 0, issue Special 2, pages 195-206.
• Francesco Amodio & Jieun Choi & Giacomo de Giorgi & Aminur Rahman, 2018, "Bribes vs. Taxes: Market Structure and Incentives," Working Papers, eSocialSciences, number id:12919, Sep.
• Kinga Rozalia STOICA-GRAMA, 2018, "Net Direct Taxes and Double Taxation Avoidance," Working papers, Ecological University of Bucharest, Department of Economics, number 07, Apr.
• James Alm & James C. Cox & Vjollca Sadiraj, 2018, "Audit State Dependent Taxpayer Compliance: Theory and Evidence from Colombia," Experimental Economics Center Working Paper Series, Experimental Economics Center, Andrew Young School of Policy Studies, Georgia State University, number 2018-06, Oct, revised Aug 2019.
• Aleksandar Vasilev, 2018, "Optimal Fiscal Policy in the Presence of VAT Evasion: The Case of Bulgaria," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, volume 68, issue 4, pages 399-414, September.
• Petr Jansky & Marek Sedivy, 2018, "Estimating the Revenue Costs of Tax Treaties in Developing Countries," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2018/19, Aug, revised Aug 2018.
• Petr Jansky & Markus Meinzer & Miroslav Palansky, 2018, "Is Panama Really Your Tax Haven? Secrecy Jurisdictions and the Countries They Harm," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2018/23, Sep, revised Sep 2018.
• Recep KAHRAMAN, Emre ATSAN, 2018, "An Evaluation on Imprisonment of Tax Evasion," Fiscaoeconomia, Tubitak Ulakbim JournalPark (Dergipark), issue 4.
• Ori À. Alaverdyan & Nairuhi R. Avetisyan, 2018, "Modern Challenges of International Tax Cooperation and Armenia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 32-37, August, DOI: 10.31107/2075-1990-2018-4-32-37.
• Milyausha R. Pinskaya & Nikolay S. Milogolov & Suren F. Adamyan, 2018, "Tax Treaty Shopping: Risk Analysis at the Macro Level (on the Example of the Republic of Armenia)," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 38-52, August, DOI: 10.31107/2075-1990-2018-4-38-52.
• Milyausha R. Pinskaya & Ori A. Alaverdyan & Nikolay S. Milogolov, 2018, "Reform of Transfer Pricing Rules in the Republic of Armenia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 108-119, October, DOI: 10.31107/2075-1990-2018-5-108-119.
• Azamat B. Berberov & Nikolay S. Milogolov, 2018, "Assessment of the Scope of Tax Base Erosion in Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 47-58, December, DOI: 10.31107/2075-1990-2018-6-47-58.
• Kristina V. Shvandar & Vsevolod Y. Cherkasov, 2018, "Cash or Card? Retail Payments in Armenia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 109-119, December, DOI: 10.31107/2075-1990-2018-6-109-119.
• Milogolov Nikolai, 2018, "INTERNATIIONAL TAX RULES IN RUSSIA: CONCEPTUAL FINDINGS in the light of BEPS OECD/G20 PROJECT and GLOBAL E-COMMERCE DEVELOPMENTS," Working Papers, Gaidar Institute for Economic Policy, number wpaper-2018-328, revised 2018.
• Sato, Hideki, 2018, "Attracting Multinational Firms and Transfer Pricing," International Journal of Development and Conflict, Gokhale Institute of Politics and Economics, volume 8, issue 1, pages 27-30.
• Marko Crnogorac & Santiago Lago-Peñas, 2018, "Tax evasion in Former Yugoslavian countries," Working Papers. Collection A: Public economics, governance and decentralization, Universidade de Vigo, GEN - Governance and Economics research Network, number 1811, Mar.
• Jasrial, 2018, "Earnings Management, Effective Tax Rate (Etr) And Book-Tax Gap (Btg)," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr155, Mar.
• Agustina Chandra, 2018, "Opportunistic Behavior, External Monitoring Mechanisms, Corporate Governance, and Earnings Management," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr156, Mar.
• Joel Cariolle & Cyril Chalendard & Anne-Marie Geourjon & Bertrand Laporte, 2018, "Décloisonner l’analyse des données pour appuyer la modernisation des douanes : une illustration à partir du Gabon," CERDI Working papers, HAL, number halshs-01390066, Jan.
• Joel Cariolle & Cyril Chalendard & Anne-Marie Geourjon & Bertrand Laporte, 2018, "Going beyond analysis of internal data to support customs modernization: A case study in Gabon," CERDI Working papers, HAL, number halshs-01677266, Jan.
• Gunther Capelle-Blancard & Mona Baraké & Mathias Lé, 2018, "Les banques et les paradis fiscaux," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number hal-02342882, DOI: 10.3917/ecofi.131.0189.
• Gunther Capelle-Blancard & Mona Baraké & Mathias Lé, 2018, "Les banques et les paradis fiscaux," Post-Print, HAL, number hal-02342882, DOI: 10.3917/ecofi.131.0189.
• Zouhair Ait Benhamou, 2018, "A Steeper slope: the Laffer Tax Curve in Developing and Emerging Economies," Post-Print, HAL, number hal-02977714.
• Tinghua Duan & Rong Ding & Wenxuan Hou & John Ziyang Zhang, 2018, "The burden of attention: CEO publicity and tax avoidance," Post-Print, HAL, number hal-02993036, Jun, DOI: 10.1016/j.jbusres.2018.02.010.
• Zouhair Aït Benhamou, 2018, "A Steeper slope: the Laffer Tax Curve in Developing and Emerging Economies," Working Papers, HAL, number hal-04141686.
• Joel Cariolle & Cyril Chalendard & Anne-Marie Geourjon & Bertrand Laporte, 2018, "Going beyond analysis of internal data to support customs modernization: A case study in Gabon," Working Papers, HAL, number halshs-01677266, Jan.
• Tsikas, Stefanos A. & Wagener, Andreas, 2018, "Bringing Tax Avoiders to Light: Moral Framing and Shaming in a Public Goods Experiment," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-633, Jul.
• Kolm, Ann-Sofie & Larsen, Birthe, 2018, "Underground Activities and Labour Market Performance," Working Papers, Copenhagen Business School, Department of Economics, number 1-2018, Jan.
• Engström, Per & Nordblom, Katarina & Stefansson, Arnaldur, 2018, "Multiple Misbehaving:Loss Averse and Inattentive to Monetary Incentives," Working Papers in Economics, University of Gothenburg, Department of Economics, number 729, Apr.
• Dufwenberg, Martin & Nordblom, Katarina, 2018, "Tax Evasion with a Conscience," Working Papers in Economics, University of Gothenburg, Department of Economics, number 738, Aug.
• Daunfeldt, Sven-Olov & Gidehag, Anton & Rudholm, Niklas, 2018, "Corporate tax evasion and unreported wages: The effect of compulsory staff registers," HUI Working Papers, HUI Research, number 129, Jan.
• Polakova, Aija, 2018, "Name and shame? Evidence from the European Union tax haven blacklist," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2018/18, Dec.
• Gavrilova, Evelina & Polakova, Aija, 2018, "Stairway to (Secrecy) Heaven: Market Attitudes towards Secrecy Shopping," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2018/19, Dec.
• Erixson, Oscar & Escobar, Sebastian, 2018, "Inheritance tax planning at the end of life," Working Paper Series, Uppsala University, Department of Economics, number 2018:5, Mar.
• Engström, Per & Nordblom, Katarina & Stefánsson, Arnaldur, 2018, "Multiple Misbehaving: Loss Averse and Inattentive to Monetary Incentives," Working Paper Series, Uppsala University, Department of Economics, number 2018:8, May.
• CHOI, Jay Pil & FURUSAWA, Taiji & ISHIKAWA, Jota & 石川, 城太, 2018, "Transfer Pricing and the Arm's Length Principle under Imperfect Competition," Discussion paper series, Hitotsubashi Institute for Advanced Study, Hitotsubashi University, number HIAS-E-73, Oct.
• Laszlo Goerke, 2018, "Corporate Social Responsibility and Tax Avoidance," IAAEU Discussion Papers, Institute of Labour Law and Industrial Relations in the European Union (IAAEU), number 201809, Sep.
• Alessandro Belmonte & Désirée Teobaldelli & Davide Ticchi, 2018, "Tax Morale, Fiscal Capacity, and Wars," Working Papers, IMT School for Advanced Studies Lucca, number 03/2018, Feb, revised Feb 2018.
• López-Luzuriaga, Andrea & Scartascini, Carlos, 2018, "Compliance Spillovers across Taxes: The Role of Penalties and Detection," IDB Publications (Working Papers), Inter-American Development Bank, number 9293, Nov, DOI: http://dx.doi.org/10.18235/0001414.
• José Mª Durán-Cabré & Alejandro Esteller-Moré & Mariona Mas-Montserrat & Luca Salvadori, 2018, "La brecha fiscal: estudio y aplicación a los impuestos sobre la riqueza," Working Papers, Institut d'Economia de Barcelona (IEB), number 2018/15.
• Petre Prisecaru, 2018, "European Council Summit From 28 June 2018," Euroinfo, Institute for World Economy, Romanian Academy, volume 2, issue 6, pages 33-45, June.
• Matthew D. Rablen & Matthew Gould, 2018, "Voluntary disclosure schemes for offshore tax evasion," IFS Working Papers, Institute for Fiscal Studies, number W18/07, Mar.
• James O’Donovan & Hannes F. Wagner & Stefan Zeume, 2018, "The Value of Offshore Secrets: Evidence from the Panama Papers," Working Papers, IGIER (Innocenzo Gasparini Institute for Economic Research), Bocconi University, number 634.
• Joël Hellier, 2018, "Globalization, income tax structure and the redistribution–progressivity tradeoff," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 464, Apr.
• Filomena Garcia & Luca David Opromolla & Andrea Vezzulli & Rafael Marques, 2018, "The Effects of Official and Unofficial Information on Tax Compliance," CAEPR Working Papers, Center for Applied Economics and Policy Research, Department of Economics, Indiana University Bloomington, number 2018-004, Apr.
• Amedeo Fossati, 2018, "L'opus di Mauro Fasiani," Working papers, Società Italiana di Economia Pubblica, number 68, Mar.
• Leonor Freire Costa & Paulo Brito, 2018, "Why did people pay taxes? Fiscal innovation in Portugal and state making in times of political struggle (1500-1680)," Working Papers GHES - Office of Economic and Social History, ISEG - Lisbon School of Economics and Management, GHES - Social and Economic History Research Unit, Universidade de Lisboa, number 2018/59.
• Filomena Garcia & Luca David Opromolla & Andrea Vezzulli & Rafael Marques, 2018, "The effects of official and unofficial information on tax compliance," Working Papers REM, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa, number 2018/37, Apr.
• Gamannossi degl’Innocenti, Duccio & Rablen, Matthew D., 2018, "Tax Evasion on a Social Network," IZA Discussion Papers, IZA Network @ LISER, number 11535, May.
• Bohne, Albrecht & Nimczik, Jan Sebastian, 2018, "Information Frictions and Learning Dynamics: Evidence from Tax Avoidance in Ecuador," IZA Discussion Papers, IZA Network @ LISER, number 11536, May.
• Gillitzer, Christian & Sinning, Mathias, 2018, "Nudging Businesses to Pay Their Taxes: Does Timing Matter?," IZA Discussion Papers, IZA Network @ LISER, number 11599, Jun.
• Amodio, Francesco & Choi, Jieun & De Giorgi, Giacomo & Rahman, Aminur, 2018, "Bribes vs. Taxes: Market Structure and Incentives," IZA Discussion Papers, IZA Network @ LISER, number 11668, Jul.
• Neisser, Carina, 2018, "The Elasticity of Taxable Income: A Meta-Regression Analysis," IZA Discussion Papers, IZA Network @ LISER, number 11958, Nov.
• Dominik H. Enste, 2018, "The shadow economy in industrial countries," 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.

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.