Research classified by Journal of Economic Literature (JEL) codes

2017

• 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, "Intergovernmental Cooperation and Tax Enforcement," 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.
• Mukherjee, Sacchidananda & Rao, R. Kavita, 2017, "Determinants of Registration of Unincorporated Enterprises under State Value Added Tax Act in India," MPRA Paper, University Library of Munich, Germany, number 81236, Sep.
• Nguyen, Ngoc Anh & Doan, Quang Hung & Tran-Nam, Binh, 2017, "Tax corruption and private sector development in Vietnam," MPRA Paper, University Library of Munich, Germany, number 84300, Dec.
• Petr Makovský, 2017, "The Shared Economy in the Czech Republic in 2017 and Resulting Problems in Short-Term Housing Rentals," ACTA VSFS, University of Finance and Administration, volume 11, issue 2, pages 144-159.
• Tomáš Kouba, 2017, "Tax Enforcement of Execution and Insolvency Proceedings
  [Vymáhání daňových nedoplatků exekucí a insolvenčním řízením]," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2017, issue 3, pages 57-67, DOI: 10.18267/j.aop.582.
• Veronika Solilová & Danuše Nerudová & Hana Bohušová & Patrik Svoboda, 2017, "Compliance Costs of Transfer Pricing in Case of SMEs: Czech Case," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2017, issue 1, pages 35-50, DOI: 10.18267/j.efaj.176.
• Peter Krištofík & Michal Ištok & Gabriela Nedelová, 2017, "Motívy zakladania onshore a offshore spoločností slovenskými podnikmi v roku 2014
  [Motives of Establishing of New Onshore and Offshore Companies by the Slovak Enterprises in 2014]," Politická ekonomie, Prague University of Economics and Business, volume 2017, issue 2, pages 198-216, DOI: 10.18267/j.polek.1136.
• Tuomas Kosonen & Jarkko Harju & Joel Slemrod, 2017, "Missing Miles: Evasion Responses to Car Taxes," Working Papers, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE, number 318, Dec.
• Florentina ISTRATE, 2017, "Preventive Measures And Forms Of Coherence Through The Fiscal Evasion Phenomenon In Romania," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 16, issue 3, pages 29-36.
• Leslie G. Manison, 2017, "Lack Of Adjustment Of The Cyprus Household Sector: Results From The Eurosystem’S Household Finance And Consumption Surveys," Development Discussion Papers, JDI Executive Programs, number 2017-10, Oct.
• Lahura, Erick, 2017, "Sistema financiero, informalidad y evasión tributaria en el Perú," Revista Moneda, Banco Central de Reserva del Perú, issue 169, pages 24-28.
• Rashedul Hasan & Niaz Mohammad & Mohammad Faridul Alam, 2017, "Tax Compliance in Bangladesh – A Structural Equation Modelling Approach," American Journal of Trade and Policy, Asian Business Consortium, volume 4, issue 3, pages 87-94.
• Jan Cademártori, 2017, "¿Qué hacer con el cobre?," Documentos de Trabajo, Estudios Nueva Economía, number 7, Jun.
• Licmarie Cabrera Alfonso, 2017, "Plan de acción para disminuir los incumplimientos tributarios en las personas jurídicas," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, volume 1, issue 3, pages 39-60.
• Wolfgang Frimmel & Martin Halla & Joerg Paetzold, 2017, "The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria," Working Papers in Economics, University of Salzburg, number 2018-1, Jan.
• Colin C. Williams & Slavko Bezeredi, 2017, "Tackling The Illegal Practice Of Under-Reporting Employees’ Wages: Lessons From The Republic Of Macedonia," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, volume 8, issue 3, pages 243-258.
• Radojko LUKIC, 2017, "Deferred Taxes in Trade," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 18, issue 5, pages 527-544, December.
• Panagiotis Delimatsis & Bernard Hoekman, 2017, "National Tax Regulation, International Standards and the GATS: Argentina—Financial Services," RSCAS Working Papers, European University Institute, number 2017/42, Sep.
• Adrian Amarita, 2017, "Fiscal Evasion in Romania," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 65, issue 1, pages 3-21, January.
• Marco Tolla, 2017, "Individual Approach to the Shadow Economy," Journal of Interdisciplinary Economics, , volume 29, issue 2, pages 153-175, July.
• Dino Rizzi, 2017, "Tax Evasion Indices and Profiles," Public Finance Review, , volume 45, issue 6, pages 771-791, November.
• Костин А.В. & Мартель А.В. & Кашникова А.Д., 2017, "Оценка доли теневой экономики России по электропотреблению.Evaluation of the shadow economy of the Russian Federation with the use of electricity consumption," Мир экономики и управления // Вестник НГУ. Cерия: Cоциально-экономические науки, Socionet;Новосибирский государственный университет, volume 17, issue 4, pages 84-93.
• Tomasz Michalik, 2017, "How the European Commission and European countries fight VAT fraud," mBank - CASE Seminar Proceedings, CASE-Center for Social and Economic Research, number 0147, Jun.
• Iakov Frizis & Krzysztof G³owacki, 2017, "Mutual Learning for Reducing Tax Gaps in V4 Countries and Ukraine. Final Report," CASE Reports, CASE-Center for Social and Economic Research, number 0490.
• Iakov Frizis & Krzysztof G³owacki & Katarzyna Mirecka, 2017, "Mutual Learning for Reducing Tax Gaps in V4 Countries and Ukraine Peer Country Paper: Poland," CASE Reports, CASE-Center for Social and Economic Research, number 0491.
• Grzegorz Poniatowski & Mikhail Bonch-Osmolovskiy & Misha V. Belkindas, 2017, "Study and Reports on the VAT Gap in the EU-28 Member States: 2017 Final Report," CASE Reports, CASE-Center for Social and Economic Research, number 0492.
• Andrew Ellul & Marco Pagano, 2017, "Corporate Leverage and Employees’ Rights in Bankruptcy," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 472, Apr, revised 19 Mar 2019.
• Katherine Cuff & Steeve Mongrain & Joanne Roberts, 2017, "Shades of Grey: Business Compliance with Fiscal and Labour Regulations," Discussion Papers, Department of Economics, Simon Fraser University, number dp17-07, Mar.
• Erik O. Kimbrough & Andrew D. McGee & Hitoshi Shigeoka, 2017, "How Do Peers Impact Learning? An Experimental Investigation of Peer-to-Peer Teaching and Ability Tracking," Discussion Papers, Department of Economics, Simon Fraser University, number dp17-08, May.
• Piotr Dybka & Michal Kowalczuk & Bartosz Olesinski & Marek Rozkrut & Andrzej Toroj, 2017, "Currency demandand MIMIC models: towards a structured hybrid model-based estimation of the shadow economy size," KAE Working Papers, Warsaw School of Economics, Collegium of Economic Analysis, number 2017-030, Sep.
• Segun Idowu Adeniyi & Babalola Rapheal Adesunloro, 2017, "Electronic Taxation And Tax Evasion In Nigeria: A Study Of Lagos State," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, volume 9, issue 1 (March), pages 122-129.
• Alessandro Di Nola & Georgi Kocharkov & Aleksandar Vasilev, 2017, "Productivity, Taxation and Evasion: An Analysis of the Determinants of the Informal Economy," Bulgarian Economic Papers, Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski - Bulgaria // Center for Economic Theories and Policies at Sofia University St Kliment Ohridski, number bep-2017-04, Apr, revised Apr 2017.
• Raziyahan ABDİYEVA & Tolkun CUMAKUNOVA, 2017, "Vergi Bilincini Etkileyen Demografik ve Siyasi Faktörler: Kırgızistan Örneği," Sosyoekonomi Journal, Sosyoekonomi Society, issue 25(32).
• Hakan ARSLANER, 2017, "Kamu Alacaklarının Tahsilatını Sağlamaya Yönelik Bir Önlem: Tasarrufun İptali DavalarıAbstract: It is one of the major duties of internal revenue service offices to secure the transfer to the treasury of the public receivables collected in order to c," Sosyoekonomi Journal, Sosyoekonomi Society, issue 25(32).
• Francesco Reito & Salvatore Spagano, 2017, "Joint liability taxation and group auditing," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, volume 34, issue 2, pages 305-327, August, DOI: 10.1007/s40888-016-0043-1.
• Leonardo Baggiani & Enrico Colombatto, 2017, "Feasible taxation in advanced democracies," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), volume 64, issue 3, pages 213-229, September, DOI: 10.1007/s12232-016-0266-z.
• Dimitrios Varvarigos, 2017, "Cultural norms, the persistence of tax evasion, and economic growth," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), volume 63, issue 4, pages 961-995, April, DOI: 10.1007/s00199-016-0976-1.
• Kelvin K. F. Law & Lillian F. Mills, 2017, "Military experience and corporate tax avoidance," Review of Accounting Studies, Springer, volume 22, issue 1, pages 141-184, March, DOI: 10.1007/s11142-016-9373-z.
• Terry Shevlin & Jacob Thornock & Braden Williams, 2017, "An examination of firms’ responses to tax forgiveness," Review of Accounting Studies, Springer, volume 22, issue 2, pages 577-607, June, DOI: 10.1007/s11142-017-9390-6.
• Johannes Becker & Joachim Englisch, 2017, "Ein größeres Stück vom Kuchen: Besteuerung der Gewinne von Google und Co
  [A Bigger Piece of the Pie — Taxing the Profits of Internet Giants]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 97, issue 11, pages 801-808, November, DOI: 10.1007/s10273-017-2217-z.
• Florian Steidl & Berthold U. Wigger, 2017, "Tabaksteuer in Griechenland: steuerpolitische Fehlentscheidungen
  [Tobacco Tax in Greece: Tax Policy Mistakes]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 97, issue 8, pages 584-587, August, DOI: 10.1007/s10273-017-2180-8.
• Anastasiya Luzgina, 2017, "Problems of corruption and tax evasion in construction sector in Belarus," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 5, issue 2, pages 263-282, December, DOI: 10.9770/jesi.2017.5.2(8).
• Kiyoyasu Tanaka & Souknilanh Keola, 2017, "Shedding Light on the Shadow Economy: A Nighttime Light Approach," Journal of Development Studies, Taylor & Francis Journals, volume 53, issue 1, pages 32-48, January, DOI: 10.1080/00220388.2016.1171845.
• Ummad Mazhar & Juvaria Jafri, 2017, "Can the Shadow Economy Undermine the Effect of Political Stability on Inflation? Empirical Evidence," Journal of Applied Economics, Taylor & Francis Journals, volume 20, issue 2, pages 395-420, November, DOI: 10.1016/S1514-0326(17)30018-1.
• Keita Kouramoudou, 2017, "Does Corruption Affect Total Factor Productivity? An Empirical Analysis," Working Papers, Tampere University, Faculty of Management and Business, Economics, number 1714, Feb.
• Ernesto Zangari & Antonella Caiumi & Thomas Hemmelgarn, 2017, "Tax Uncertainty: Evidence and Policy Responses," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 67, Mar.
• Christian A. Vossler & Scott M. Gilpatric, 2017, "Endogenous Tax Audits and Taxpayer Assistance Services: Theory and Experiments," Working Papers, University of Tennessee, Department of Economics, number 2017-01, Mar.
• van 't Riet, Maarten & Lejour, Arjen, 2017, "Optimal Tax Routing : Network Analysis of FDI Diversion," Discussion Paper, Tilburg University, Center for Economic Research, number 2017-022.
• van 't Riet, Maarten & Lejour, Arjen, 2017, "Optimal Tax Routing : Network Analysis of FDI Diversion," Other publications TiSEM, Tilburg University, School of Economics and Management, number 27bcdae9-6609-40d5-95df-d.
• Bettendorf, Leon & Lejour, Arjan & van 't Riet, Maarten, 2017, "Tax bunching by owners of small corporations," Other publications TiSEM, Tilburg University, School of Economics and Management, number 58e79329-7324-4083-991b-d.
• Luigi Mittone & Matteo Ploner & Eugenio Verrina, 2017, "When the State Doesn't Play Dice: Aggressive Audit Strategies Foster Tax Compliance," CEEL Working Papers, Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia, number 1702.
• Marchese, Carla & Venturini, Andrea, 2017, "Is there any Induced Demand for Tax Evasion?," IEL Working Papers, Institute of Public Policy and Public Choice - POLIS, number 22, May.
• Ronald Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018, "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," ULB Institutional Repository, ULB -- Universite Libre de Bruxelles, number 2013/254377, Mar.
• Björn Jahnke, 2017, "How does petty corruption affect tax morale in sub-Saharan Africa," WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER), number wp-2017-8.
• Rodríguez Justicia, David, 2017, "Education and tax morale," Working Papers, Universitat Rovira i Virgili, Department of Economics, number 2072/290762.
• DUMITRU, Marin, 2017, "Implications Of Money Laundering On The National Economy," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 4, issue 1, pages 56-59.
• DUMITRU, Raluca Ana-Maria, 2017, "Tax Fraud In The Current Stage," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 4, issue 1, pages 60-64.
• DUTCAS, Monica Florica, 2017, "On Informal Underground Finance," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 4, issue 1, pages 65-74.
• Bejaković Predrag, 2017, "How to measure the unmeasurable: Project Grey developing capacities and capabilities for tackling undeclared work," Croatian Review of Economic, Business and Social Statistics, Sciendo, volume 3, issue 2, pages 20-38, December, DOI: 10.1515/crebss-2017-0007.
• Jagrič Timotej & Lešnik Tomaž, 2017, "Audits as a Vaccine or Just Aspirin?," Naše gospodarstvo/Our economy, Sciendo, volume 63, issue 4, pages 17-28, December, DOI: 10.1515/ngoe-2017-0020.
• Kotakorpi Kaisa & Matikka Tuomas, 2017, "Revenue-maximizing top earned income tax rate in the presence of income-shifting," Nordic Tax Journal, Sciendo, volume 2017, issue 1, pages 100-107, January, DOI: 10.1515/ntaxj-2017-0007.
• Buček Jakub, 2017, "Determinants of the Shadow Economy in the Czech Regions: A Region-Level Study," Review of Economic Perspectives, Sciendo, volume 17, issue 3, pages 315-329, September, DOI: 10.1515/revecp-2017-0016.
• Williams Colin C. & Yang Junhong, 2017, "Evaluating the Use of Personal Networks to Circumvent Formal Processes: A Case Study of Vruzki in Bulgaria," South East European Journal of Economics and Business, Sciendo, volume 12, issue 1, pages 57-67, April, DOI: 10.1515/jeb-2017-0006.
• Krasniqi Besnik A. & Williams Colin C., 2017, "Explaining individual- and country-level variations in unregistered employment using a multi-level model: evidence from 35 Eurasian countries," South East European Journal of Economics and Business, Sciendo, volume 12, issue 2, pages 61-72, December, DOI: 10.1515/jeb-2017-0017.
• Alm, James & Bloomquist, Kim M. & McKee, Michael, 2017, "When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance," Working Paper Series, Victoria University of Wellington, Chair in Public Finance, number 20299.
• Gilbert Mbara & Joanna Tyrowicz & Ryszard Kokoszczynski, 2017, "Striking a balance: optimal tax policy with labor market duality," Working Papers, Faculty of Economic Sciences, University of Warsaw, number 2017-12.
• Marcelo Arbex & Flavia Chein & Isabela Furtado & Enlinson Mattos, 2017, "Publicly Provided Private Goods and Informal Labor Supply," Working Papers, University of Windsor, Department of Economics, number 1710, Dec.
• John Coglianese & Lucas W. Davis & Lutz Kilian & James H. Stock, 2017, "Anticipation, Tax Avoidance, and the Price Elasticity of Gasoline Demand," Journal of Applied Econometrics, John Wiley & Sons, Ltd., volume 32, issue 1, pages 1-15, January.
• Alejandro Esteller-Moré & Amedeo Piolatto & Matthew D. Rablen, 2017, "Taxing high-income earners: Tax avoidance and mobility," Working Papers, Xarxa de Referència en Economia Aplicada (XREAP), number XREAP2017-06, Nov, revised Nov 2017.
• Kiesewetter, Dirk & Manthey, Johannes, 2017, "The relationship between corporate governance and tax avoidance - evidence from Germany using a regression discontinuity design," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 218.
• Hasan, Iftekhar & Hoi, Chun-Keung (Stan) & Wu, Qiang & Zhang, Hao, 2017, "Does social capital matter in corporate decisions? Evidence from corporate tax avoidance," Bank of Finland Research Discussion Papers, Bank of Finland, number 21/2017.
• Grosch, Kerstin & Rau, Holger, 2017, "Gender differences in honesty: The role of social value orientation," University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics, number 308.
• Vasilev, Aleksandar, 2018, "Is consumption-Laffer curve hump-shaped? The VAT evasion channel," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 45, issue 3, pages 598-609.
• Vasilev, Aleksandar, 2017, "VAT Evasion in Bulgaria: A General-Equilibrium Approach," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 8, issue 2, pages 1-17.
• Henselmann, Klaus & Haller, Stefanie, 2017, "Potentielle Risikofaktoren für die Erhöhung der Betriebsprüfungswahrscheinlichkeit - Eine analytische und empirische Untersuchung auf Basis der E-Bilanz-Taxonomie 6.0 -," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2017-1.
• Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2017, "How do entrepreneurial portfolios respond to income taxation?," Discussion Papers, Free University Berlin, School of Business & Economics, number 2017/19.
• Fossen, Frank M. & Rees, Ray & Rostam-Afschar, Davud & Steiner, Viktor, 2017, "How do entrepreneurial portfolios respond to income taxation?," Hohenheim Discussion Papers in Business, Economics and Social Sciences, University of Hohenheim, Faculty of Business, Economics and Social Sciences, number 12-2017.
• Dekker, Vincent & Strohmaier, Kristina, 2017, "The effect of transfer pricing regulations on intra-industry trade," Hohenheim Discussion Papers in Business, Economics and Social Sciences, University of Hohenheim, Faculty of Business, Economics and Social Sciences, number 32-2017.
• Castillo Murciego, Ángela & López-Laborda, Julio, 2017, "Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy, volume 11, pages 1-47, DOI: 10.5018/economics-ejournal.ja.2017-.
• Enste, Dominik, 2017, "Schwarzarbeit und Schattenwirtschaft: Argumente und Fakten zur nicht angemeldeten Erwerbstätigkeit in Deutschland und Europa," IW-Reports, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 9/2017.
• Biddle, Nicholas & Fels, Katja & Sinning, Mathias, 2017, "Behavioral insights and business taxation: Evidence from two randomized controlled trials," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 698, DOI: 10.4419/86788812.
• Diller, Markus & Lorenz, Johannes, 2017, "Do tax information exchange agreements curb transfer pricing-induced tax avoidance?," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe, University of Passau, Faculty of Business and Economics, number B-29-17.
• Lorenz, Johannes, 2017, "Population dynamics of tax avoidance with crowding effects," Passauer Diskussionspapiere, Volkswirtschaftliche Reihe, University of Passau, Faculty of Business and Economics, number V-76-17.
• Miethe, Jakob & Menkhoff, Lukas, 2017, "Dirty money coming home: Capital flows into and out of tax havens," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association, number 168082.
• Bohne, Albrecht & Nimczik, Jan Sebastian, 2017, "Learning Dynamics in Tax Bunching at the Kink: Evidence from Ecuador," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association, number 168145.
• Bethmann, Dirk & Kvasnicka, Michael, 2017, "International Tax Evasion, State Purchases of Confidential Bank Data and Voluntary Disclosures," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association, number 168175.
• Krause, Manuela & Büttner, Thiess, 2017, "Does Fiscal Equalization Lead to Higher Tax Rates? Empirical Evidence from Germany," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association, number 168214.
• Holzmann, Carolin & Scholz, Hendrik & Kreidl, Felix & Büttner, Thiess, 2017, "Stock Market Behavior on Ex-Dividend Dates: The Case of Cum-Ex Transactions in Germany," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association, number 168242.
• Frimmel, Wolfgang & Halla, Martin & Paetzold, Jörg, 2017, "The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association, number 168244.
• Kamm, Aaron & Koch, Christian & Nikiforakis, Nikos, 2017, "The ghost of institutions past: History as an obstacle to fighting tax evasion," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association, number 168271, revised 2017.
• Steiner, Viktor & Fossen, Frank & Rees, Ray & Rostam-Afschar, Davud, 2017, "How Do Entrepreneurial Portfolios Respond to Income Taxation?," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association, number 168302.
• Büttner, Thiess, 2017, "Welfare Cost of the Real Estate Transfer Tax," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking, Verein für Socialpolitik / German Economic Association, number 168308.
• Evers, Maria Theresia & Meier, Ina & Nicolay, Katharina, 2017, "The implications of book-tax differences: A meta-analysis," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-003.
• Evers, Maria Theresia & Meier, Ina & Spengel, Christoph, 2017, "Country-by-country reporting: Tension between transparency and tax planning," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-008.
• Neisser, Carina, 2017, "The elasticity of taxable income: A meta-regression analysis," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-032.
• von Hagen, Dominik & Pönnighaus, Fabian Nicolas, 2017, "International taxation and M&A prices," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-040.
• Pfeiffer, Olena & Spengel, Christoph, 2017, "Tax incentives for research and development and their use in tax planning," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-046.
• von Hagen, Dominik & Harendt, Christoph, 2017, "Impact of controlled foreign corporation rules on post-acquisition investment and profit shifting in targets," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-062.
• Nicolay, Katharina & Nusser, Hannah & Pfeiffer, Olena, 2017, "On the interdependency of profit shifting channels and the effectiveness of anti-avoidance legislation," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 17-066.
• Mohammed Aït Lahcen, 2017, "Informality and the long run Phillips curve," ECON - Working Papers, Department of Economics - University of Zurich, number 248, Mar, revised Dec 2018.

2016

• Ricardo Santos & Samuel Pereira & Elísio Brandão, 2016, "Transfer Pricing Aggressiveness And Financial Derivatives Practices: Empirical Evidences From United Kingdom," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 583, Nov.
• Johannes Buckenmaier & Eugen Dimant & Luigi Mittone, 2016, "Tax Evasion and Institutions. An Experiment on The Role of Principal Witness Regulations," PPE Working Papers, Philosophy, Politics and Economics, University of Pennsylvania, number 0007, Jul.
• Afonso, Sérgio, 2016, "A More Precise Approach to Fiscal Consolidation and Sustainability," MPRA Paper, University Library of Munich, Germany, number 69072, Jan.
• Feige, Edgar L., 2016, "Reflections on the meaning and measurement of Unobserved Economies: What do we really know about the "Shadow Economy"," MPRA Paper, University Library of Munich, Germany, number 69271, Feb, revised 01 Feb 2016.
• Antonescu, Mihail & Antonescu, Ligia, 2016, "Tax evasion and its implications in the current economic climate," MPRA Paper, University Library of Munich, Germany, number 69948, Feb.
• Rathke, Alex Augusto Timm & Rezende, Amaury José, 2016, "Exploring the characteristics of transfer pricing systems across countries," MPRA Paper, University Library of Munich, Germany, number 70437, Mar.
• Sokolovska, Olena, 2016, "Cross-border VAT frauds and measures to tackle them," MPRA Paper, University Library of Munich, Germany, number 70504, Mar.
• Kotroyannos, Dimitrios, 2016, "Thatchers Erbe und die Sozialdemokratie
  [Thatchers Legacy and the social democracy]," MPRA Paper, University Library of Munich, Germany, number 70610, Jan.
• Sokolovskyi, Dmytro & Sokolovska, Olena, 2016, "Tax burden optimization on economic agents by modeling interaction in the taxation system," MPRA Paper, University Library of Munich, Germany, number 71110, May, revised 05 May 2016.
• Niimi, Yoko, 2016, "To Avoid or Not to Avoid Inheritance Taxes? That Is the Question for Parents: Empirical Evidence from Japan," MPRA Paper, University Library of Munich, Germany, number 71693, Jun.
• Feige, Edgar L., 2016, "Professor Schneider's Shadow Economy:What do we really know? A Rejoinder," MPRA Paper, University Library of Munich, Germany, number 71903, Jun.
• Sharma, Chandan, 2016, "Estimating the Size of Black Economy in India," MPRA Paper, University Library of Munich, Germany, number 75211, Nov.
• Kayis-Kumar, Ann, 2016, "What's BEPS got to do with it? Exploring the effectiveness of thin capitalisation rules," MPRA Paper, University Library of Munich, Germany, number 75741, Dec.
• Mare, Mauro & Motroni, Antonello & Porcelli, Francesco, 2016, "Family Ties and Underground Economy," MPRA Paper, University Library of Munich, Germany, number 76059, Jun.
• Hegadekatti, Kartik & S G, Yatish, 2016, "Examining Taxation of Fiat Money and Bitcoins Vis-A-Vis Regulated Cryptocurrencies," MPRA Paper, University Library of Munich, Germany, number 82073, Oct, revised 12 Oct 2016.