Research classified by Journal of Economic Literature (JEL) codes

2017

• Iftekhar Hasan & Chun‐Keung (Stan) Hoi & Qiang Wu & Hao Zhang, 2017, "Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 55, issue 3, pages 629-668, June, DOI: 10.1111/1475-679X.12159.
• Ángel Solano-Garcia, 2017, "Fairness in tax compliance: A political competition model," Journal of Public Economic Theory, Association for Public Economic Theory, volume 19, issue 5, pages 1026-1041, October.
• Kai A. Konrad & Tim Lohse & Salmai Qari, 2017, "Compliance with Endogenous Audit Probabilities," Scandinavian Journal of Economics, Wiley Blackwell, volume 119, issue 3, pages 821-850, July, DOI: 10.1111/sjoe.12182.
• TODOR Silvia Paula & GHIUR Rodica & BREZEANU Petre, 2017, "The Degree Of Compliance Based On Vat In Romania Between 1995 And 2015," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 69, issue 2, pages 154-169, August.
• George Hondroyiannis & Dimitrios Papaoikonomou, 2017, "The effect of card payments on vat revenue in Greece," Working Papers, Bank of Greece, number 225, May.
• Harris Dellas & Dimitris Malliaropulos & Dimitris Papageorgiou & Evangelia Vourvachaki, 2017, "Fiscal policy with an informal sector," Working Papers, Bank of Greece, number 235, Oct.
• Biondi Yuri, 2017, "The Firm as an Enterprise Entity and the Tax Avoidance Conundrum: Perspectives from Accounting Theory and Policy," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 7, issue 1, pages 1-9, April, DOI: 10.1515/ael-2017-0001.
• Marjit Sugata & Thum Marcel & Seidel André, 2017, "Tax Evasion, Corruption and Tax Loopholes," German Economic Review, De Gruyter, volume 18, issue 3, pages 283-301, August, DOI: 10.1111/geer.12107.
• Berrittella Maria & Cimino Filippo Alessandro, 2017, "An Assessment of Carousel Value-Added Tax Fraud in The European Carbon Market," Review of Law & Economics, De Gruyter, volume 13, issue 2, pages 1-19, July, DOI: 10.1515/rle-2014-0023.
• Nicolas Jacquemet & Stéphane Luchini & Antoine Malézieux & Jason F. Shogren, 2017, "L’évasion fiscale est-elle un trait de personnalité ?. Une évaluation empirique des déterminants psychologiques de la « morale fiscale »," Revue économique, Presses de Sciences-Po, volume 68, issue 5, pages 809-828.
• Cécile Bazart & Aurélie Bonein, 2017, "La force du symbole. Sommes-nous prêts à punir les fraudeurs ?," Revue économique, Presses de Sciences-Po, volume 68, issue 5, pages 829-841.
• Christian Chavagneux, 2017, "Sortir les banques des paradis fiscaux," Revue d'économie financière, Association d'économie financière, volume 0, issue 4, pages 197-206.
• Cyril CHALENDARD, 2017, "Using Internal and External Sources of Information to Reduce Customs Evasion," Working Papers, CERDI, number 201701, Jan.
• Joel CARIOLLE & Cyril CHALENDARD & Anne-Marie GEOURJON & Bertrand LAPORTE, 2017, "Décloisonner l’analyse des données pour appuyer la modernisation des douanes : une illustration à partir du Gabon," Working Papers, CERDI, number 201722, Dec.
• Joel CARIOLLE & Cyril CHALENDARD & Anne-Marie GEOURJON & Bertrand LAPORTE, 2017, "Going beyond analysis of internal data to support customs modernization: A case study in Gabon," Working Papers, CERDI, number 201723, Dec.
• Ummad Mazhar & Juvaria Jafri, 2017, "Can the shadow economy undermine the effect of political stability on inflation? Empirical evidence," Journal of Applied Economics, Universidad del CEMA, volume 20, pages 395-420, November.
• Thiess Büttner, 2017, "Welfare Cost of the Real Estate Transfer Tax," CESifo Working Paper Series, CESifo, number 6321.
• Peter Egger & Michael Stimmelmayr, 2017, "Taxation and the Multinational Firm," CESifo Working Paper Series, CESifo, number 6384.
• Leandro Medina & Friedrich Schneider, 2017, "Shadow Economies around the World: New Results for 158 Countries over 1991-2015," CESifo Working Paper Series, CESifo, number 6430.
• Friedrich Schneider, 2017, "Implausible Large Differences in the Sizes of Underground Economies in Highly Developed European Countries? A Comparison of Different Estimation Methods," CESifo Working Paper Series, CESifo, number 6522.
• Frank Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2017, "How Do Entrepreneurial Portfolios Respond to Taxation?," CESifo Working Paper Series, CESifo, number 6558.
• Stefania Bortolotti & Ivan Soraperra & Matthias Sutter & Claudia Zoller, 2017, "Too Lucky to be True - Fairness Views under the Shadow of Cheating," CESifo Working Paper Series, CESifo, number 6563.
• Dhammika Dharmapala & Vikramaditya Khanna, 2017, "Stock Market Reactions to India's 2016 Demonetization: Implications for Tax Evasion, Corruption, and Financial Constraints," CESifo Working Paper Series, CESifo, number 6707.
• Zareh Asatryan & Andreas Peichl, 2017, "Responses of Firms to Tax, Administrative and Accounting Rules: Evidence from Armenia," CESifo Working Paper Series, CESifo, number 6754.
• Thomas A. Gresik & Kai A. Konrad, 2017, "Tax Havens, Accounting Experts, and Fee-Setting Rules," CESifo Working Paper Series, CESifo, number 6774.
• Niels Johannesen & Tim Stolper, 2017, "The Deterrence Effect of Whistleblowing: An Event Study of Leaked Customer Information from Banks in Tax Havens," CESifo Working Paper Series, CESifo, number 6784.
• Marcel Garz & Verena Pagels, 2017, "Cautionary Tales: Celebrities, the News Media, and Participation in Tax Amnesties," CESifo Working Paper Series, CESifo, number 6795.
• Jarkko Harju & Ilpo Kauppinen & Olli Ropponen, 2017, "Firm Responses to an Interest Barrier: Empirical Evidence," EconPol Working Paper, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 3.
• Friedrich Schneider, 2017, "Estimating the Size of the Shadow Economies of Highly-developed Countries: Selected New Results," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 14, issue 04, pages 44-53, February.
• Cristina Mitaritonna & Sami Bensassi & Joachim Jarreau, 2017, "Regional Integration and Informal Trade in Africa: Evidence from Benin's Borders," Working Papers, CEPII research center, number 2017-21, Dec.
• Leopoldo Fergusson & Carlos Molina & Juan Felipe RiaÔøΩo, 2017, "I evade taxes, and so what? A new database and evidence from Colombia," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 15444, Mar.
• Leopoldo Fergusson, 2017, "Who wants violence? The political economy of conflict and state building in Colombia," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 15890, Dec.
• Francisco Eslava & Leopoldo Fergusson & AndrÔøΩs Moya, 2017, "Pol√≠tica y Reconciliaci√≥n: Una coyuntura cr√≠tica para la construcci√≥n de Estado," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 15895, Dec.
• Francisco Eslava & Leopoldo Fergusson & AndrÔøΩs Moya, 2017, "Politics and reconciliation: A critical juncture for state building," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 15896, Dec.
• Eliasib Naher Rivera Aya & Liliana Catherine Su�rez B�ez, 2017, "Percepciones y actitudes de los ciudadanos residentes en Bogotá acerca del pago del impuesto al valor agregado -IVA-," Revista CIFE, Universidad Santo Tomás, volume 19, issue 31, pages 91-125.
• PAVIA Risa, 2017, "Tax evasion by domestic and foreign-owned Portuguese firms: a bunching analysis," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2017020, Jul.
• Maarten van 't Riet & Arjan Lejour, 2017, "Optimal Tax Routing: Network Analysis of FDI diversion," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 349, Apr.
• Stefan Groot & Arjan Lejour, 2017, "Tax arbitrage incentives for mortgage prepayment behavior: Evidence from Dutch micro data," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 350, Apr.
• Remco Mocking & Joep Steegmans, 2017, "Capital structure determinants and adjustment speed: An empirical analysis of Dutch SMEs," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 357, Aug.
• Ryta Dziemianowicz, 2017, "Tax administrative costs as a component of tax transaction costs in Poland and other OECD countries," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, volume 16, issue 2, pages 123-140, June, DOI: 10.12775/EiP.2017.009.
• Waldenstrom, Daniel & Rubolino, Enrico, 2017, "Trends and gradients in top tax elasticities: Cross-country evidence, 1900-2014," CEPR Discussion Papers, 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.
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• 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.
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• Sommer, Eric, 2017, "Wealth Transfers and Tax Planning: Evidence for the German Bequest Tax," IZA Discussion Papers, IZA Network @ LISER, number 11120, Oct.
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• 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.
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