Research classified by Journal of Economic Literature (JEL) codes

2017

• 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, Centre for Economic Policy Research, number 11935, Mar.
• Waldenstrom, Daniel & Rubolino, Enrico, 2017, "Tax progressivity and top incomes: Evidence from tax reforms," CEPR Discussion Papers, Centre for Economic Policy Research, number 11936, Mar.
• Ellul, Andrew & Pagano, Marco, 2017, "Corporate Leverage and Employees’ Rights in Bankruptcy," CEPR Discussion Papers, Centre for Economic Policy Research, number 12033, May.
• Dellas, Harris & Malliaropulos, Dimitris & Papageorgiou, Dimitris & Vourvachaki, Evangelia, 2017, "Fiscal Policy with an Informal Sector," CEPR Discussion Papers, Centre for Economic Policy Research, 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.
• Hallsworth, Michael & List, John A. & Metcalfe, Robert D. & Vlaev, Ivo, 2017, "The behavioralist as tax collector: Using natural field experiments to enhance tax compliance," Journal of Public Economics, Elsevier, volume 148, issue C, pages 14-31, DOI: 10.1016/j.jpubeco.2017.02.003.
• Slemrod, Joel & Collins, Brett & Hoopes, Jeffrey L. & Reck, Daniel & Sebastiani, Michael, 2017, "Does credit-card information reporting improve small-business tax compliance?," Journal of Public Economics, Elsevier, volume 149, issue C, pages 1-19, DOI: 10.1016/j.jpubeco.2017.02.010.
• Langenmayr, Dominika, 2017, "Voluntary disclosure of evaded taxes — Increasing revenue, or increasing incentives to evade?," Journal of Public Economics, Elsevier, volume 151, issue C, pages 110-125, DOI: 10.1016/j.jpubeco.2015.08.007.
• Keen, Michael & Slemrod, Joel, 2017, "Optimal tax administration," Journal of Public Economics, Elsevier, volume 152, issue C, pages 133-142, DOI: 10.1016/j.jpubeco.2017.04.006.
• Gresik, Thomas A. & Schindler, Dirk & Schjelderup, Guttorm, 2017, "Immobilizing corporate income shifting: Should it be safe to strip in the harbor?," Journal of Public Economics, Elsevier, volume 152, issue C, pages 68-78, DOI: 10.1016/j.jpubeco.2017.06.001.
• Foremny, Dirk & Jofre-Monseny, Jordi & Solé-Ollé, Albert, 2017, "‘Ghost citizens': Using notches to identify manipulation of population-based grants," Journal of Public Economics, Elsevier, volume 154, issue C, pages 49-66, DOI: 10.1016/j.jpubeco.2017.08.011.
• Cyan, Musharraf R. & Koumpias, Antonios M. & Martinez-Vazquez, Jorge, 2017, "The effects of mass media campaigns on individual attitudes towards tax compliance; quasi-experimental evidence from survey data in Pakistan," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 70, issue C, pages 10-22, DOI: 10.1016/j.socec.2017.07.004.
• Cooray, Arusha & Dzhumashev, Ratbek & Schneider, Friedrich, 2017, "How Does Corruption Affect Public Debt? An Empirical Analysis," World Development, Elsevier, volume 90, issue C, pages 115-127, DOI: 10.1016/j.worlddev.2016.08.020.
• Mazhar, Ummad & Méon, Pierre-Guillaume, 2017, "Taxing the unobservable: The impact of the shadow economy on inflation and taxation," World Development, Elsevier, volume 90, issue C, pages 89-103, DOI: 10.1016/j.worlddev.2016.08.019.
• Slemrod, Joel & Collins, Brett & Hoopes, Jeffrey L. & Reck, Daniel & Sebastiani, Michael, 2017, "Does credit-card information reporting improve small-business tax compliance?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 88183, May.
• Andrew Ellul & Marco Pagano, 2017, "Corporate Leverage and Employees’ Rights in Bankruptcy," EIEF Working Papers Series, Einaudi Institute for Economics and Finance (EIEF), number 1706, revised Feb 2019.
• Georgios L. Vousinas, 2017, "Shadow economy and tax evasion. The Achilles heel of Greek economy. Determinants, effects and policy proposals," Journal of Money Laundering Control, Emerald Group Publishing Limited, volume 20, issue 4, pages 386-404, October, DOI: 10.1108/JMLC-11-2016-0047.
• Joël 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, FERDI, number P173, Nov.
• Harju, Jarkko & Kauppinen, Ilpo & Ropponen, Olli, 2017, "Firm Responses to an Interest Barrier: Empirical Evidence," Working Papers, VATT Institute for Economic Research, number 90.
• Aaron Flaaen, 2017, "The Role of Transfer Prices in Profit-Shifting by U.S. Multinational Firms : Evidence from the 2004 Homeland Investment Act," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2017-055, May, DOI: 10.17016/FEDS.2017.055.
• Jeff Larrimore & Jacob Mortenson & David Splinter, 2017, "Whose Child Is This? Shifting of Dependents Among EITC Claimants Within the Same Household," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2017-089, Aug, DOI: 10.17016/FEDS.2017.089.
• Gilbert Mbara & Ryszard Kokoszczynski & Joanna Tyrowicz, 2017, "Striking a balance: optimal tax policy with labor market duality," GRAPE Working Papers, GRAPE Group for Research in Applied Economics, number 16.
• Martin, Will, 2017, "Trade and economic impacts of destination-based corporate taxes," IFPRI discussion papers, International Food Policy Research Institute (IFPRI), number 1606.
• Derek Kellenberg & Arik Levinson, 2017, "Misreporting Trade: Tariff Evasion, Corruption, and Auditing Standards," Working Papers, Georgetown University, Department of Economics, number gueconwpa~17-17-03, Aug.
• Siu Kai Choy & Tat-Kei Lai & Travis Ng, 2017, "Do tax havens create firm value?," Post-Print, HAL, number hal-01533521, Feb, DOI: 10.1016/j.jcorpfin.2016.10.016.
• Fabien Candau & Jacques Le Cacheux, 2017, "Corporate Income Tax as a Genuine Own Resource," Post-Print, HAL, number hal-02633862.
• Augustin Landier & Guillaume Plantin, 2017, "Taxing the Rich," Post-Print, HAL, number hal-03391964, Jul, DOI: 10.1093/restud/rdw033.
• Stéphane Gauthier & Guy Laroque, 2017, "Redistribution by means of lotteries," Post-Print, HAL, number halshs-01509733, May, DOI: 10.1016/j.jet.2017.04.002.
• Fabio Galeotti, 2017, "When Foul Play Seems Fair: Dishonesty as a Response to Violations of Just Deserts," Post-Print, HAL, number halshs-01657309, Sep.
• Fabio Galeotti, 2017, "When Foul Play Seems Fair: Dishonesty as a Response to Violations of Just Deserts," Post-Print, HAL, number halshs-01657322, Jun.
• Cécile Bazart & Aurélie Bonein, 2017, "La force du symbole. Sommes-nous prêts à punir les fraudeurs ?," Post-Print, HAL, number halshs-01683699, DOI: 10.3917/reco.pr3.0092.
• Stéphane Gauthier & Guy Laroque, 2017, "Redistribution by means of lotteries," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-01509733, May, DOI: 10.1016/j.jet.2017.04.002.
• Fabien Candau & Jacques Le Cacheux, 2017, "Corporate Income Tax as a Genuine own Resource," Sciences Po Economics Publications (main), HAL, number hal-01847937, Mar.
• Augustin Landier & Guillaume Plantin, 2017, "Taxing the Rich," Sciences Po Economics Publications (main), HAL, number hal-03391964, Jul, DOI: 10.1093/restud/rdw033.
• Stéphane Gauthier & Guy Laroque, 2017, "Redistribution by means of lotteries," Sciences Po Economics Publications (main), HAL, number halshs-01509733, May, DOI: 10.1016/j.jet.2017.04.002.
• Fabien Candau & Jacques Le Cacheux, 2017, "Corporate Income Tax as a Genuine own Resource," Working Papers, HAL, number hal-01847937, Mar.
• Cyril Chalendard, 2017, "Using Internal and External Sources of Information to Reduce Customs Evasion," Working Papers, HAL, number halshs-01451381, Feb.
• Fabien Candau & Jacques Le Cacheux, 2017, "Corporate Income Tax as a Genuine own Resource," Working papers of CATT, HAL, number hal-01847937, Mar.
• Tsikas, Stefanos A., 2017, "Enforce Tax Compliance, but Cautiously: The Role of Trust in Authorities and Power of Authorities," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-589, Mar.
• Nordblom, Katarina, 2017, "Tax Morale and Policy Intervention," Working Papers in Economics, University of Gothenburg, Department of Economics, number 711, Nov.
• Rubolino, Enrico & Waldenström, Daniel, 2017, "Trends and Gradients in Top Tax Elasticities: Cross-country Evidence, 1900–2014," Working Paper Series, Research Institute of Industrial Economics, number 1160, Mar.
• Rubolino, Enrico & Waldenström, Daniel, 2017, "Tax Progressivity and Top Incomes: Evidence from Tax Reforms," Working Paper Series, Research Institute of Industrial Economics, number 1161, Mar.
• Bott, Kristina Maria & Cappelen, Alexander W. & Sørensen, Erik Ø. & Tungodden, Bertil, 2017, "You’ve got mail: A randomised Field experiment on tax evasion," Discussion Paper Series in Economics, Norwegian School of Economics, Department of Economics, number 10/2017, Jun.
• Huang, Che-Chiang & Ueng, K.L. Glen & Hu, Jin-Li, 2017, "Non-Equivalence Of Specific And Ad Valorem Taxation In The Competitive Market With Tax Evasion," Hitotsubashi Journal of Economics, Hitotsubashi University, volume 58, issue 1, pages 41-51, June, DOI: 10.15057/28613.
• Ueng, K.L. Glen & Huang, Che-Chiang & Hu, Jin-Li, 2017, "Specific Versus Ad Valorem Taxation With Tax Evasion In Imperfectly Competitive Markets," Hitotsubashi Journal of Economics, Hitotsubashi University, volume 58, issue 2, pages 107-119, December, DOI: 10.15057/28954.
• Kristina M. Bott & Alexander Cappelen & Erik Ø. Sørensen & Bertil Tungodden, 2017, "You've Got Mail: A Randomised Field Experiment on Tax Evasion," Working Papers, Human Capital and Economic Opportunity Working Group, number 2017-051, Jun.
• Geraldina Terezia Vajda, 2017, "Programs for Monitoring Intra-Community Aquisition and Delivery in order to Reduce Tax Evasion," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, volume 5, issue 3, pages 35-39, September.
• Geraldina Terezia Vajda, 2017, "Measures to Reduce Tax Evasion at European Level," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, volume 5, issue 4, pages 21-26, December.
• Ramírez, José & Carrillo Maldonado, Paul A., 2017, "Indicador de eficiencia recaudatoria del impuesto al valor agregado y del impuesto a la renta de Ecuador," IDB Publications (Working Papers), Inter-American Development Bank, number 8679, Nov, DOI: http://dx.doi.org/10.18235/0012039.
• Alejandro Esteller & Amedeo Piolatto & Matthew D. Rablen, 2017, "Taxing high-income earners: tax avoidance and mobility," Working Papers, Institut d'Economia de Barcelona (IEB), number 2017/06.
• Carina Neisser, 2017, "The elasticity of taxable income: A meta-regression analysis," Working Papers, Institut d'Economia de Barcelona (IEB), number 2017/10.
• James Alm & Kim M. Bloomquist & Michael McKee, 2017, "When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance," Fiscal Studies, Institute for Fiscal Studies, volume 38, issue , pages 587-613, December.
• Duccio Gamannossi degl’Innocenti & Matthew D. Rablen, 2017, "Tax avoidance and optimal income tax enforcement," IFS Working Papers, Institute for Fiscal Studies, number W17/08, Jun.
• Arun Advani & William Elming & Jonathan Shaw, 2017, "The dynamic effects of tax audits," IFS Working Papers, Institute for Fiscal Studies, number W17/24, Oct.
• Mr. Michael Keen & Mr. Joel Slemrod, 2017, "Optimal Tax Administration," IMF Working Papers, International Monetary Fund, number 2017/008, Jan.
• Wolfgang Frimmel & Martin Halla & Jörg Paetzold, 2017, "The intergenerational causal effect of tax evasion: Evidence from the commuter tax allowance in Austria," Working Papers, Faculty of Economics and Statistics, Universität Innsbruck, number 2017-01, Jan.
• Giuseppe Vitaletti, 2017, "Fiscalità ideale, legale, reale, percepita," Working papers, Società Italiana di Economia Pubblica, number 54, Apr.
• Luigi Bernardi, 2017, "Trump's tax reform plan: a short overview," Working papers, Società Italiana di Economia Pubblica, number 65, Oct.
• Frimmel, Wolfgang & Halla, Martin & Paetzold, Jörg, 2017, "The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria," IZA Discussion Papers, IZA Network @ LISER, number 10529, Jan.
• Rubolino, Enrico & Waldenström, Daniel, 2017, "Tax Progressivity and Top Incomes: Evidence from Tax Reforms," IZA Discussion Papers, IZA Network @ LISER, number 10666, Mar.
• Rubolino, Enrico & Waldenström, Daniel, 2017, "Trends and Gradients in Top Tax Elasticities: Cross-Country Evidence, 1900–2014," IZA Discussion Papers, IZA Network @ LISER, number 10667, Mar.
• Biddle, Nicholas & Fels, Katja & Sinning, Mathias, 2017, "Behavioral Insights and Business Taxation: Evidence from Two Randomized Controlled Trials," IZA Discussion Papers, IZA Network @ LISER, number 10795, May.
• Elek, Peter & Köllő, János, 2017, "Eliciting Permanent and Transitory Undeclared Work from Matched Administrative and Survey Data," IZA Discussion Papers, IZA Network @ LISER, number 10800, May.
• Goel, Rajeev K. & Saunoris, James W. & Schneider, Friedrich, 2017, "Drivers of the Underground Economy around the Millienium: A Long Term Look for the United States," IZA Discussion Papers, IZA Network @ LISER, number 10857, Jun.
• Bortolotti, Stefania & Soraperra, Ivan & Sutter, Matthias & Zoller, Claudia, 2017, "Too Lucky to Be True: Fairness Views under the Shadow of Cheating," IZA Discussion Papers, IZA Network @ LISER, number 10877, Jul.
• Sommer, Eric, 2017, "Wealth Transfers and Tax Planning: Evidence for the German Bequest Tax," IZA Discussion Papers, IZA Network @ LISER, number 11120, Oct.
• Dr. Aarti Mundan, 2017, "Indirect Taxes : A Balance of Resources and Expenditure," Journal of Commerce and Trade, Society for Advanced Management Studies, volume 12, issue 2, pages 27-33, October.
• Tanaka, Kiyoyasu & Hashiguchi, Yoshihiro, 2017, "Agglomeration economies in the formal and informal sectors : a Bayesian spatial approach," IDE Discussion Papers, Institute of Developing Economies, Japan External Trade Organization(JETRO), number 666, May.
• Wolfgang Frimmel & Martin Halla & Joerg Paetzold, 2017, "The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria," CDL Aging, Health, Labor working papers, The Christian Doppler (CD) Laboratory Aging, Health, and the Labor Market, Johannes Kepler University Linz, Austria, number 2017-01, Feb.
• Wolfgang Frimmel & Martin Halla & Joerg Paetzold, 2017, "The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2017-01, Jan.
• Friedrich Schneider, 2017, "Shadow Economies around the World: New Results for 158 Countries over 1991-2015," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2017-10, Jul.
• Matthias Fahn & Valeria Merlo & Georg Wamser, 2017, "The Commitment Role of Equity Financing," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2017-12, Jul.
• Bryan C. McCannon, 2017, "Who pays taxes? Liturgies and the Antidosis procedure in Ancient Athens," Constitutional Political Economy, Springer, volume 28, issue 4, pages 407-421, December, DOI: 10.1007/s10602-017-9249-7.
• Leon Bettendorf & Arjan Lejour & Maarten ’t Riet, 2017, "Tax Bunching by Owners of Small Corporations," De Economist, Springer, volume 165, issue 4, pages 411-438, December, DOI: 10.1007/s10645-017-9303-x.
• Félix Domínguez-Barrero & Julio López-Laborda & Fernando Rodrigo-Sauco, 2017, "Tax evasion in Spanish Personal Income Tax by income sources, 2005–2008: from the synthetic to the dual tax," European Journal of Law and Economics, Springer, volume 44, issue 1, pages 47-65, August, DOI: 10.1007/s10657-016-9553-0.
• Thorben C. Kundt & Florian Misch & Birger Nerré, 2017, "Re-assessing the merits of measuring tax evasion through business surveys: an application of the crosswise model," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 24, issue 1, pages 112-133, February, DOI: 10.1007/s10797-015-9373-0.
• Martin Abraham & Kerstin Lorek & Friedemann Richter & Matthias Wrede, 2017, "Collusive tax evasion and social norms," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 24, issue 2, pages 179-197, April, DOI: 10.1007/s10797-016-9417-0.
• Amedeo Piolatto & Matthew D. Rablen, 2017, "Prospect theory and tax evasion: a reconsideration of the Yitzhaki puzzle," Theory and Decision, Springer, volume 82, issue 4, pages 543-565, April, DOI: 10.1007/s11238-016-9581-9.
• Mateus Silva Chang & Chin-Ho Lin, 2017, "Machinery Production Networks and Tariff Evasion," Keio-IES Discussion Paper Series, Institute for Economics Studies, Keio University, number 2017-023, Aug.
• Gadir G. Asgarzade, 2017, "Tax Competition in Switzerland," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 3, issue 4, pages 62-67, December.
• Alessandro Di Nola & Georgi Kocharkov & Aleksandar Vasilev, 2017, "Productivity, Taxation and Evasion: An Analysis of the Determinants of the Informal Economy," Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz, number 2017-04, May.
• Semjén, András, 2017, "Az adózói magatartás különféle magyarázatai
  [Various explanations for tax compliance]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 2, pages 140-184, DOI: 10.18414/KSZ.2017.2.140.
• Miguel A. SANCHEZ VILLALBA, 2017, "On the effects of repeated tax amnesties," Journal of Economics and Political Economy, KSP 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, KSP Journals, volume 4, issue 2, pages 187-211, June.
• Yoshio Kamijo & Takehito Masuda & Hiroshi Uemura, 2017, "Who is audited? Experimental study on rule-based tax auditing schemes," KIER Working Papers, Kyoto University, Institute of Economic Research, number 958, Jan.
• Emanuele Bracco, 2017, "A Fine Collection: The Political Budget Cycle of Traffic Enforcement," Working Papers, Lancaster University Management School, Economics Department, number 209919534.
• Claudio Cesaroni, 2017, "Optimal Long-Run Inflation and the Informal Economy," Bank of Lithuania Working Paper Series, Bank of Lithuania, number 46, Sep.
• Gebhardt Heinz & Siemers Lars-H. R., 2017, "Die relative Steuerbelastung mittelständischer Kapitalgesellschaften: Evidenz von handelsbilanziellen Mikrodaten," Zeitschrift für Wirtschaftspolitik, De Gruyter, volume 66, issue 1, pages 1-35, April, DOI: 10.1515/zfwp-2017-0003.
• Fabio Lamantia & Mario Pezzino & Fabio Tramontana, 2017, "Tax Evasion, Intrinsic Motivation, and the Evolutionary Effects of Tax Reforms," Economics Discussion Paper Series, Economics, The University of Manchester, number 1707.
• Daniel Anarfi & Danuše Nerudová, 2017, "Profit-Shifting Activities in the Mining Sector: Evidence from the Czech Republic," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, volume 3, issue 1, pages 5-12, DOI: 10.11118/ejobsat.v3i1.72.
• Gabriele, Mazzolini & Laura, Pagani & Alessandro, Santoro, 2017, "The deterrence effect of real-world operational tax audits," Working Papers, University of Milano-Bicocca, Department of Economics, number 359, Feb, revised 03 Feb 2017.
• Carlo, Fiorio & Alessandro, Santoro, 2017, "Evidence-based threat-of-audit letters: do taxpayers respond strategically in a complex environment?," Working Papers, University of Milano-Bicocca, Department of Economics, number 372, Sep, revised 26 Sep 2017.
• Takayuki Nagato, 2017, "A General Anti-Avoidance Rule (GAAR) and the Rule of Law in Japan," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, volume 13, issue 1, pages 35-70, June.
• Niels Johannesen & Tim B.M. Stolper, 2017, "The Deterrence Effect of Whistleblowing – An Event Study of Leaked Customer Information from Banks in Tax Havens," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2017-04_2, Apr.
• Tim B.M. Stolper, 2017, "A Step Change in Tax Transparency? An Event Study on How the Automatic Exchange of Information Did Not Affect Swiss Banks," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2017-10, Oct.
• Aaron Kamm & Christian Koch & Nikos Nikiforakis, 2017, "The ghost of institutions past: History as an obstacle to fighting tax evasion," Working Papers, New York University Abu Dhabi, Department of Social Science, number 20170008, Oct, revised Oct 2017.
• Romain Houssa & Kelbesa Megersa, 2017, "Institutional quality, economic development and the performance of VAT," BeFinD Working Papers, University of Namur, Department of Economics, number 0115, Feb.
• Mattéo Godin & Romain Houssa & Kelbesa Megersa, 2017, "The Performance of VAT in DGD-partner countries," BeFinD Working Papers, University of Namur, Department of Economics, number 0116, Feb.
• Romain Houssa & Kelbesa Megersa & Roukiatou Nikiema, 2017, "The sources of VAT gaps in WAEMU: case studies on Benin and Burkina Faso," BeFinD Working Papers, University of Namur, Department of Economics, number 0122, Oct.
• Dominika Langenmayr, 2017, "Voluntary Disclosure of Evaded Taxes—Increasing Revenue, or Increasing Incentives to Evade?," NBER Chapters, National Bureau of Economic Research, Inc, "Personal Income Taxation and Household Behavior (TAPES)".
• James Andreoni, 2017, "The Benefits and Costs of Donor-Advised Funds," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 32".
• Marcelo L. Bérgolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez-Truglia, 2017, "Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment," NBER Working Papers, National Bureau of Economic Research, Inc, number 23631, Jul.
• Benjamin Hansen & Keaton Miller & Caroline Weber, 2017, "Getting into the Weeds of Tax Invariance," NBER Working Papers, National Bureau of Economic Research, Inc, number 23632, Jul.
• Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2017, "Tax Evasion and Inequality," NBER Working Papers, National Bureau of Economic Research, Inc, number 23772, Sep.
• Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2017, "Who Owns the Wealth in Tax Havens? Macro Evidence and Implications for Global Inequality," NBER Working Papers, National Bureau of Economic Research, Inc, number 23805, Sep.
• James Andreoni, 2017, "The Benefits and Costs of Donor Advised Funds," NBER Working Papers, National Bureau of Economic Research, Inc, number 23872, Oct.
• Philippe Aghion & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2017, "Tax Simplicity or Simplicity of Evasion? Evidence from Self-Employment Taxes in France," NBER Working Papers, National Bureau of Economic Research, Inc, number 24049, Nov.
• Ugo Troiano, 2017, "Cooperative Federalism: The Consequences of the Audit Information Exchange Agreements," NBER Working Papers, National Bureau of Economic Research, Inc, number 24153, Dec.
• Saudin Terzić, 2017, "Model for determining subjective and objective factors of tax evasion," Notitia - journal for economic, business and social issues, Notitia Ltd., volume 1, issue 3, pages 49-62, December.
• Johannes Buckenmaier & Eugen Dimant & Luigi Mittone, 2017, "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 2017-13.
• Cristina Bicchieri & Eugen Dimant & Erte Xiao, 2017, "Deviant or Wrong? The Effects of Norm Information on the Efficacy of Punishment," Discussion Papers, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham, number 2017-14.
• Tandon, Suranjali & Rao, R. Kavita, 2017, "Trade Misinvoicing: What can we Measure?," Working Papers, National Institute of Public Finance and Policy, number 17/200, Jul.
• Tandon, Suranjali & Rao, R. Kavita, 2017, "Tax Compliance in India: An Experimental Approach," Working Papers, National Institute of Public Finance and Policy, number 17/207, Nov.
• David Splinter & Jeff Larrimore & Jacob Mortenson, 2017, "Whose Child Is This? Shifting of Dependents among EITC Claimants within the Same Household," National Tax Journal, National Tax Association;National Tax Journal, volume 70, issue 4, pages 737-758, December, DOI: 10.17310/ntj.2017.4.02.
• Colin C Williams & Slavko Bezeredi, 2017, "Explaining Consumers’ Motives for Purchasing from the Informal Economy: Some Lessons from a Study of Bulgaria, Croatia and FYR of of Macedonia," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 515-531, December.
• Åsa Johansson & Øystein Bieltvedt Skeie & Stéphane Sorbe & Carlo Menon, 2017, "Tax planning by multinational firms: Firm-level evidence from a cross-country database," OECD Economics Department Working Papers, OECD Publishing, number 1355, Feb, DOI: 10.1787/9ea89b4d-en.
• Åsa Johansson & Øystein Bieltvedt Skeie & Stéphane Sorbe, 2017, "Anti-avoidance rules against international tax planning: A classification," OECD Economics Department Working Papers, OECD Publishing, number 1356, Feb, DOI: 10.1787/1a16e9a4-en.
• Stéphane Sorbe & Åsa Johansson & Øystein Bieltvedt Skeie, 2017, "Debt and tax planning by multinationals," OECD Economics Department Working Papers, OECD Publishing, number 1357, Feb, DOI: 10.1787/b524037b-en.
• Stéphane Sorbe & Åsa Johansson, 2017, "International tax planning, competition and market structure," OECD Economics Department Working Papers, OECD Publishing, number 1358, Feb, DOI: 10.1787/e9c35474-en.
• Øystein Bieltvedt Skeie, 2017, "International differences in corporate taxation, foreign direct investment and tax revenue," OECD Economics Department Working Papers, OECD Publishing, number 1359, Feb, DOI: 10.1787/ddd8669b-en.
• Øystein Bieltvedt Skeie & Åsa Johansson & Carlo Menon & Stéphane Sorbe, 2017, "Innovation, patent location and tax planning by multinationals," OECD Economics Department Working Papers, OECD Publishing, number 1360, Feb, DOI: 10.1787/b08459e5-en.
• Stéphane Sorbe & Åsa Johansson, 2017, "International tax planning and fixed investment," OECD Economics Department Working Papers, OECD Publishing, number 1361, Feb, DOI: 10.1787/83239540-en.
• Isabelle Joumard & Alastair Thomas & Hermes Morgavi, 2017, "Making income and property taxes more growth-friendly and redistributive in India," OECD Economics Department Working Papers, OECD Publishing, number 1389, Jun, DOI: 10.1787/5e542f11-en.
• Oguzhan Akgun & David Bartolini & Boris Cournède, 2017, "The capacity of governments to raise taxes," OECD Economics Department Working Papers, OECD Publishing, number 1407, Sep, DOI: 10.1787/6bee2df9-en.
• Edoardo Di Porto & Leandro Elia & Cristina Tealdi, 2017, "Informal work in a flexible labour market," Oxford Economic Papers, Oxford University Press, volume 69, issue 1, pages 143-164.
• Pierre Mohnen & Arthur Vankan & Bart Verspagen, 2017, "Evaluating the innovation box tax policy instrument in the Netherlands, 2007–13," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, volume 33, issue 1, pages 141-156.
• Judith Freedman, 2017, "Tax and Brexit," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, volume 33, issue suppl_1, pages 79-90.
• Augustin Landier & Guillaume Plantin, 2017, "Taxing the Rich," The Review of Economic Studies, Review of Economic Studies Ltd, volume 84, issue 3, pages 1186-1209.
• Bob Rijkersb & Hassen Arouri & Leila Baghdadi, 2017, "Are Politically Connected Firms More Likely to Evade Taxes? Evidence from Tunisia," The World Bank Economic Review, World Bank, volume 30, issue Supplemen, pages 166-175.
• Bob Rijkers & Leila Baghdadi & Gael Raballand, 2017, "Political Connections and Tariff Evasion Evidence from Tunisia," The World Bank Economic Review, World Bank, volume 31, issue 2, pages 459-482.
• Constantin Sergiu-Bogdan Constantin, 2017, "The Right for Deducting VAT," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 456-461, June.
• BoÈ™tină Florin, 2017, "A VAR Analysis Regarding Tax Evasion and Tax Pressure in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 505-509, December.
• Cuceu IonuÅ£-Constantin & Văidean Viorela-Ligia & MaÅŸca Simona-Gabriela, 2017, "Some Insights of Value-Added Tax Gap," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 547-552, December.
• Renata Legenzova & Kristina Levisauskaite & Egidijus Kundelis, 2017, "Estimating an impact of base erosion and profit shifting (BEPS) countermeasures — a case of business group," Oeconomia Copernicana, Institute of Economic Research, volume 8, issue 4, pages 621-642, December, DOI: 10.24136/oc.v8i4.38.
• Gabriela Corina Slusariuc, 2017, "An Analysis of Underground Economy in Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 17, issue 2, pages 265-272.
• Varga, József, 2017, "Reducing the Tax Burden and Whitening the Economy in Hungary after 2010," Public Finance Quarterly, Corvinus University of Budapest, volume 62, issue 1, pages 7-21.
• Giday, András, 2017, "Which of our Taxes Should be Flat-rate Tax? – Tax Structure Diagnosis: VAT and PIT," Public Finance Quarterly, Corvinus University of Budapest, volume 62, issue 2, pages 127-149.
• Renato E. Reside, Jr., 2017, "Impure Altruism and Other Donor Attraction Factors: A Study Based on a Database of Non-Government Organizations (NGOs) in the Philippines," UP School of Economics Discussion Papers, University of the Philippines School of Economics, number 201704, May.
• Aleksandar Vasilev, 2017, "VAT Evasion in Bulgaria: A General-Equilibrium Approach," Review of Economics and Institutions, Università di Perugia, volume 8, issue 2.
• Alexandra Fernandes & António Cerqueira & Elísio Brandão, 2017, "Tax and financial reporting aggressiveness: evidence from Europe," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 597, Nov.
• Fedotenkov, Igor & Schneider, Friedrich, 2017, "Military expenditures and shadow economy in the Baltic States: Is there a link?," MPRA Paper, University Library of Munich, Germany, number 76194, Jan.
• Halkos, George & Papageorgiou, George, 2017, "Public debt, corruption and tax evasion: Nash and Stackelberg equilibria," MPRA Paper, University Library of Munich, Germany, number 77519, Mar.
• Gitaru, Kelvin, 2017, "The Effect of Taxpayer Education on Tax Compliance in Kenya.( a case study of SME's in Nairobi Central Business District)," MPRA Paper, University Library of Munich, Germany, number 80344, Jul.
• Sanchez Villalba, Miguel, 2017, "Global Inspection Games (GIG) in the laboratory," MPRA Paper, University Library of Munich, Germany, number 80715, Aug.
• Kumar, Dr.B.Pradeep & Ramya, Dr.R, 2017, "Goods and Services Tax and Kerala Economy," MPRA Paper, University Library of Munich, Germany, number 80883, Jul, revised 10 Jul 2017.
• Sanchez Villalba, Miguel A., 2017, "On the effects of repeated tax amnesties," MPRA Paper, University Library of Munich, Germany, number 80936.