Research classified by Journal of Economic Literature (JEL) codes

2017

• 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 & Michał Kowalczuk & Bartosz Olesiński & Marek Rozkrut & Andrzej Torój, 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, DOI: 10.33119/kaewps2017030.
• 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

• Stavros Katsios, 2016, "Corruption as a Governance Challenge and the Role of Civil Society," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 192-197, July.
• Sergiu-Bogdan Constantin, 2016, "Tax Havens in the Offshore World," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 487-491, July.
• Ingrid Majerova, 2016, "The Impact Of Some Variables On The Vat Gap In The Member States Of The European Union Company*," Oeconomia Copernicana, Institute of Economic Research, volume 7, issue 3, pages 339-355, September, DOI: 10.12775/OeC.2016.020.
• Andrzej Pestkowski, 2016, "Fiscal burden differentiation between European Union countries as a source of opportunism, moral hazard and unproductive entrepreneurship," Working Papers, Institute of Economic Research, number 24/2016, May, revised May 2016.
• Andreea-Lavinia Cazacu (Neamtu), 2016, "Transfer Prices in Romanian Economy," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 16, issue 1, pages 53-60.
• Mádi, László & Árva, László, 2016, "The Financing Reform of Social Security – How to Kill Many Birds with One Stone?," Public Finance Quarterly, Corvinus University of Budapest, volume 61, issue 3, pages 382-400.
• 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.
• Kaushal Kishore, 2016, "A Note on Home Bias and the Gain from Non-Preferential Taxation," Working Papers, University of Pretoria, Department of Economics, number 201632, Apr.
• Tomáš Kouba, 2016, "The crime and the rationality in the area of tax evasions and tax arrears
  [Zločin a racionalita v oblasti daňových úniků a daňových nedoplatků]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2016, issue 1, pages 83-97, DOI: 10.18267/j.cfuc.469.
• Savina Finardi & Michal Procházka, 2016, "Discussion of Methods Estimating the Tax Gap in the Czech Republic
  [Diskuze odhadů daňové mezery v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2016, issue 4, pages 99-108, DOI: 10.18267/j.cfuc.488.
• Jiří Špalek & Zuzana Špačková, 2016, "Daňové úniky v laboratoři: vliv kontextu na ochotu platit daně
  [Tax Evasion in the Lab: How Context Affects Tax Compliance]," Politická ekonomie, Prague University of Economics and Business, volume 2016, issue 5, pages 524-540, DOI: 10.18267/j.polek.1086.
• Tereza Krček, 2016, "Základní problémy v oblasti investičních fondů z hlediska daňové zátěže
  [Key Issues in Investment Funds in Terms of Tax Burden]," Politická ekonomie, Prague University of Economics and Business, volume 2016, issue 7, pages 833-850, DOI: 10.18267/j.polek.1097.
• Lahura, Erick, 2016, "Sistema financiero, informalidad y evasión tributaria en Perú," Revista Estudios Económicos, Banco Central de Reserva del Perú, issue 32, pages 55-70.
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• Felipe Correa Mautz, 2016, "¿Perdimos la oportunidad con el cobre?," Documentos de Trabajo, Estudios Nueva Economía, number 1, Jul.
• J√∂rg Paetzold & Hannes Winner, 2016, "Taking the High Road? Compliance with Commuter Tax Allowances and the Role of Evasion Spillovers," Working Papers in Economics, University of Salzburg, number 2016-4, Aug.
• Luminita IONESCU & Florentin CALOIAN, 2016, "The Impact Of Corruption On Economic Development: Case Study Romania," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 16, issue 1, pages 16-22.
• Dominik Gajewski, 2016, "Polityka podatkowa na rozdrożu – wokół podatku bankowego w Polsce," Studia z Polityki Publicznej / Public Policy Studies, Warsaw School of Economics, volume 3, issue 2, pages 1-24.
• Colin C. Williams & Aysegul Kayaoglu, 2016, "Tackling The Informal Economy In The European Union: A Social Actor Approach," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, volume 7, issue 2, pages 133-147.
• Yilmaz BAYAR, 2016, "Public governance and shadow economy in Central and Eastern European countries," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, volume 2016, issue 27, pages 62-73, Decembre.
• Calvin Mudzingiri & Marko Kwaramba, 2016, "Taxes rates, economic crisis and tax evasion: Evidence using Zimbabwe and South Africa bilateral trade flows," ERSA Working Paper Series, Economic Research Southern Africa, number 593, Apr.
• H. K. Dwivedi & Sudip Kumar Sinha, 2016, "Trends in Collection of Value Added Tax in West Bengal: A Commentary," South Asian Journal of Macroeconomics and Public Finance, , volume 5, issue 2, pages 238-248, December, DOI: 10.1177/2277978716671066.
• Ionel Leonida, 2016, "The Effectiveness of Control on Combating Tax Evasion and Fraud at National Level," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 5, issue 2, pages 17-22, August.
• Grzegorz Poniatowski & Mikhail Bonch-Osmolovskiy & Misha Belkindas, 2016, "Study to Quantify and Analyse the VAT Gap in the EU Member States: 2016 Final Report," CASE Network Studies and Analyses, CASE-Center for Social and Economic Research, number 0483, Sep.
• Francesco Flaviano Russo, 2016, "Self-Concept Maintenance and Tax Evasion," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 441, May.
• Giovanni Immordino & Francesco Flaviano Russo, 2016, "Cashless Payments and Tax Evasion," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 445, Jun.
• Ilir Binaj, 2016, "An evaluation of money laudery in Albania using garvity model," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 3305820, Mar.
• Felix Schmutz, 2016, "Measuring the Invisible: An Overview of and Outlook for Tax Non-Compliance Estimates and Measurement Methods for Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), volume 152, issue II, pages 125-177, June.
• Katherine Cuff & Steeve Mongrain & Joanne Roberts, 2016, "Dual Corporate Tax Evasion," Discussion Papers, Department of Economics, Simon Fraser University, number dp16-12, Oct.
• Heinz Gebhardt & Lars-H. R. Siemers, 2016, "Die relative Steuerbelastung mittelständischer Kapitalgesellschaften: Evidenz von handelsbilanziellen Mikrodaten," Volkswirtschaftliche Diskussionsbeiträge, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht, number 180-16.
• Aleksandar Vasilev, 2016, "VAT Evasion in Bulgaria: A General-Equilibrium Approach," 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-2016-09, Oct, revised Oct 2016.
• Serdar ÇİÇEK & Jale SABBAĞ, 2016, "Mükelleflerin Vergiden Kaçınma Algısı ve Demografik Belirleyicileri Üzerine Bir Araştırma: Isparta Örneği," Sosyoekonomi Journal, Sosyoekonomi Society, issue 24(28).
• Güneş ÇETİN GERGER & Feride BAKAR & Adnan GERÇEK, 2016, "Türkiye’de Mali Müşavirlerin Mükellef Haklarına ve Gelir İdaresine Bakışını Etkileyen Faktörlerin Belirlenmesi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 24(29).
• Raffaella Basile & Bruno Chiarini & Giovanni Luca & Elisabetta Marzano, 2016, "Fiscal multipliers and unreported production: evidence for Italy," Empirical Economics, Springer, volume 51, issue 3, pages 877-896, November, DOI: 10.1007/s00181-015-1026-8.
• Bruno Chiarini & Simona Monteleone, 2016, "Discretionary policy, strategic complementarity and tax evasion: a strategic analysis of the Italian audit mechanism," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, volume 33, issue 1, pages 99-117, April, DOI: 10.1007/s40888-016-0024-4.
• Christos Kotsogiannis & Konstantinos Serfes, 2016, "Optimal performance reward, tax compliance and enforcement," Economic Theory Bulletin, Springer;Society for the Advancement of Economic Theory (SAET), volume 4, issue 2, pages 325-345, October, DOI: 10.1007/s40505-016-0092-1.
• Christian Ben Lakhdar & Nicolas Gérard Vaillant & François-Charles Wolff, 2016, "Does smoke cross the border? Cigarette tax avoidance in France," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), volume 17, issue 9, pages 1073-1089, December, DOI: 10.1007/s10198-015-0746-1.
• Ann-Sofie Kolm & Birthe Larsen, 2016, "Informal unemployment and education," IZA Journal of Labor Economics, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), volume 5, issue 1, pages 1-36, December, DOI: 10.1186/s40172-016-0048-6.
• Arusha Cooray & Friedrich Schneider, 2016, "Does corruption promote emigration? An empirical examination," Journal of Population Economics, Springer;European Society for Population Economics, volume 29, issue 1, pages 293-310, January, DOI: 10.1007/s00148-015-0563-y.
• Arusha Cooray & Friedrich Schneider, 2016, "Does corruption promote emigration? An empirical examination," Journal of Population Economics, Springer;European Society for Population Economics, volume 29, issue 1, pages 293-310, January, DOI: 10.1007/s00148-015-0563-y.
• Felix Schmutz, 2016, "Measuring the Invisible: An Overview of and Outlook for Tax Non-Compliance Estimates and Measurement Methods for Switzerland," Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, volume 152, issue 2, pages 125-177, April, DOI: 10.1007/BF03399425.
• Bernard Gauthier & Jonathan Goyette, 2016, "Fiscal policy and corruption," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, volume 46, issue 1, pages 57-79, January, DOI: 10.1007/s00355-015-0903-6.
• Wolfram Scheffler & Manuela Herttrich, 2016, "EU: Umsetzung des OECD-Aktionsplans gegen unerwünschte Steuergestaltungen
  [European Commission: Implementation of OECD’s Base Erosion and Profit Shifting Actions]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 96, issue 2, pages 106-113, February, DOI: 10.1007/s10273-016-1934-z.
• Wolfram Scheffler & Manuela Herttrich, 2016, "EU: Umsetzung des OECD-Aktionsplans gegen unerwünschte Steuergestaltungen," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 96, issue 2, pages 106-113, February, DOI: 10.1007/s10273-016-1934-z.
• Kristoffer Berg & Thor O. Thoresen, 2016, "Problematic response margins in the estimation of the elasticity of taxable income," Discussion Papers, Statistics Norway, Research Department, number 851, Nov.
• Tim Lohse & Salmai Qari, 2016, "Dubious versus trustworthy faces: what difference does it make for tax compliance?," Applied Economics Letters, Taylor & Francis Journals, volume 23, issue 6, pages 394-401, April, DOI: 10.1080/13504851.2015.1076150.
• Kotakorpi Kaisa & Laamanen Jani-Petri, 2016, "Prefilled Income Tax Returns and Tax Compliance: Evidence from a Natural Experiment," Working Papers, Tampere University, Faculty of Management and Business, Economics, number 1604, May.
• Ramboll Management Consulting & Corit Advisory, 2016, "Study on Structures of Aggressive Tax Planning and Indicators," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 61, Jan.
• Centre for European Economic Research (ZEW), 2016, "The Effect of Inflation and Interest Rates on Forward-Looking Effective Tax Rates," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 63, Aug.
• Centre for European Economic Research (ZEW), 2016, "The Impact of Tax Planning on Forward-Looking Effective Tax Rates," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 64, Oct.
• Centre for European Economic Research (ZEW), 2016, "The Effects of Tax Reforms to Address the Debt-Equity Bias on the Cost of Capital and on Effective Tax Rates," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 65, Oct.
• Joint Research Center of the European Commission - IPTS, 2016, "Modelling corporate tax reform in the EU: New calibration and simulations with the CORTAX model," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 66, Oct.
• Deloitte, 2016, "Economic Analysis of VAT Aspects of e-Commerce," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0067, Mar.
• Deloitte, 2016, "Analysis of costs, benefits, opportunities and risks in respect of the options for the modernisation of the VAT aspects of cross-border e-Commerce," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0068, Mar.
• James Alm & Jay A. Soled, 2016, "W(h)ither the Tax Gap?," Working Papers, Tulane University, Department of Economics, number 1618, Dec.
• James Alm & Kim M. Bloomquist & Michael McKee, 2016, "When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance," Working Papers, Tulane University, Department of Economics, number 1619, Dec.
• James Alm & David M. Bruner & Michael McKee, 2016, "Honesty or Dishonesty of Taxpayer Communications in an Enforcement Regime," Working Papers, Tulane University, Department of Economics, number 1620, Dec.
• James Alm & Jorge Martinez-Vazquez & Chandler McClellan, 2016, "Corruption and Firm Tax Evasion," Working Papers, Tulane University, Department of Economics, number 1624, Dec.
• Juan Carlos Peramo, 2016, "Paraísos fiscales, riqueza offshore y evasión fiscal. Una estimación para España (1980-2013)
  [Tax havens, offshore wealth and tax evasion. An estimate for Spain (1980-2013)]," Papeles de Europa, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Instituto Complutense de Estudios Internacionales (ICEI), volume 29, issue 1, pages 01-30, DOI: 10.5209/rev_PADE.2016.v29.n1.54073.
• Zhang Chen & Cheong Kee Cheok & Rajah Rasiah, 2016, "Corporate Tax Avoidance and Performance: Evidence from China's Listed Companies," Institutions and Economies (formerly known as International Journal of Institutions and Economies), Faculty of Economics and Administration, University of Malaya, volume 8, issue 3, pages 61-83, July.
• Michele Bernasconi & Rosella Levaggi & Francesco Menoncin, 2016, "Dynamic Tax Evasion with Habit Formation," Working Papers, Department of Economics, University of Venice "Ca' Foscari", number 2016:31.
• MARINESCU, Ada, 2016, "Tax Morale As A Social Norm," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 3, issue 1, pages 26-32, October.
• Burak Emil & Nemec Juraj, 2016, "Main Factors Determining the Slovak Tax System Performance," NISPAcee Journal of Public Administration and Policy, Sciendo, volume 9, issue 2, pages 185-197, December, DOI: 10.1515/nispa-2016-0019.
• Jörg Pätzold & Hannes Winner, 2016, "Taking the High Road? Compliance with Commuter Tax Allowances and the Role of Evasion Spillovers," WIFO Working Papers, WIFO, number 526, Oct.
• Marcelo Arbex & Sidney Caetano, 2016, "Welfare Implications of AEoI," Working Papers, University of Windsor, Department of Economics, number 1608, Nov.
• James Alm & Jeremy Clark & Kara Leibel, 2016, "Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States," Southern Economic Journal, John Wiley & Sons, volume 82, issue 3, pages 725-747, January, DOI: 10.1002/soej.12106.
• Blaufus, Kay & Möhlmann, Axel & Schwäbe, Alexander, 2016, "Corporate tax minimization and stock price reactions," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 204.
• Francis, Bill B. & Hasan, Iftekhar & Sun, Xian & Wu, Qiang, 2016, "CEO political preference and corporate tax sheltering," Bank of Finland Research Discussion Papers, Bank of Finland, number 5/2016.
• Hasan, Iftekhar & Kim, Incheol & Teng, Haimeng & Wu, Qiang, 2016, "The effect of foreign institutional ownership on corporate tax avoidance: international evidence," Bank of Finland Research Discussion Papers, Bank of Finland, number 26/2016.
• Todorović, Miodrag & Ljajić, Samir & Ivanović, Aleksandar R., 2016, "Effects of Tax Audit on Tax Evasion and Grey Economy in the Republic of Serbia," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2016), Rovinj, Croatia, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Rovinj, Croatia, 8-9 September 2016".
• Čolaković, Edin, 2016, "Smuggling as a Form of Illegal Evasion of Public Revenue," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2016), Rovinj, Croatia, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Rovinj, Croatia, 8-9 September 2016".
• Rathke, Alex Augusto Timm & Rezende, Amaury José, 2016, "Exploring the characteristics of transfer pricing systems across countries," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 130141, Mar.
• Vasilev, Aleksandar, 2016, "VAT Evasion in Bulgaria: A General-Equilibrium Approach," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 144817.
• Vasilev, Aleksandar, 2016, "Is consumption-Laffer curve hump-shaped? The role of VAT evasion," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 147001.
• Vasilev, Aleksandar, 2016, "Optimal fiscal policy in the presence of VAT evasion: the case of Bulgaria," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 148049.
• Kirui, Benard Kipyegon, 2016, "Tax Practitioners: Advocates of Compliance or Avoidance?," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 172487.
• Castillo Murciego, Ángela & López Laborda, Julio, 2016, "Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues," Economics Discussion Papers, Kiel Institute for the World Economy, number 2016-28.