Research classified by Journal of Economic Literature (JEL) codes

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.
• Lahura, Erick, 2016, "Sistema financiero, informalidad y evasión tributaria en el Perú," Working Papers, Banco Central de Reserva del Perú, number 2016-011, Dec.
• 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.
• 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.
• Melle, Marco Cataldo, 2016, "Harmonisierung der heterogenen Unternehmensteuern in Europa? Plädoyer für einen Mittelweg," Beiträge der Hochschule Pforzheim, Pforzheim University, number 158.
• Grottke, Markus & Kittl, Maximilian, 2016, "First the stick, then the carrot? A cross-country evaluation of the OECD's initiative against harmful tax competition," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe, University of Passau, Faculty of Business and Economics, number B-21-16.
• Schindler, Dirk Steffen & Gresik, Thomas & Schindler, Dirk & Schjelderup, Guttorm, 2016, "Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145477.
• Stimmelmayr, Michael & Koethenbuerger, Marko & Liberini, Federica, 2016, "Is it Luring Innovations or just Profit? The Case of European Patent Boxes," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145582.
• Seidel, André & Marjit, Sugata, 2016, "Tax Evasion, Corruption and tax Loopholes," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145635.
• Schächtele, Simeon, 2016, "The Importance of Deductions in Response to the Personal Income Tax: Bunching Evidence from Germany," VfS Annual Conference 2016 (Augsburg): Demographic Change, Verein für Socialpolitik / German Economic Association, number 145748.
• Dudar, Olena & Voget, Johannes, 2016, "Corporate taxation and location of intangible assets: Patents vs. trademarks," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 16-015.
• Bittschi, Benjamin & Borgloh, Sarah & Moessinger, Marc-Daniel, 2016, "On tax evasion, entrepreneurial generosity and fungible assets," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 16-024.
• Asatryan, Zareh & Peichl, Andreas, 2016, "Responses of firms to tax, administrative and accounting rules: Evidence from Armenia," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 16-065.
• Nicoleta MIHAILA & Silvia Elena ISACHI, 2016, "Transaction Costs – Analysis At The Firm’S Level From A Fiscal Perspective," Economy and Sociology, The Journal Economy and Sociology, issue 2, pages 34-40.
• Wojciech Kopczuk & Justin Marion & Erich Muehlegger & Joel Slemrod, 2016, "Does Tax-Collection Invariance Hold? Evasion and the Pass-Through of State Diesel Taxes," American Economic Journal: Economic Policy, American Economic Association, volume 8, issue 2, pages 251-286, May.
• Nadja Dwenger & Henrik Kleven & Imran Rasul & Johannes Rincke, 2016, "Extrinsic and Intrinsic Motivations for Tax Compliance: Evidence from a Field Experiment in Germany," American Economic Journal: Economic Policy, American Economic Association, volume 8, issue 3, pages 203-232, August.
• Emilian Dobrescu, 2016, "LINS Curve in Romanian Economy," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 18, issue 41, pages 136-136, February.
• Niimi, Yoko, 2016, "To Avoid or Not to Avoid Inheritance Taxes? That Is the Question for Parents: Empirical Evidence from Japan," AGI Working Paper Series, Asian Growth Research Institute, number 2016-13, Jun.
• Di Falco, Salvatore & Feri, Francesco & Pin, Paolo & Vollenweider, Xavier, 2016, "Ties that Bind: Network Redistributive Pressure and Economic Decisions in Village Economies," 2016 Annual Meeting, July 31-August 2, Boston, Massachusetts, Agricultural and Applied Economics Association, number 236345, DOI: 10.22004/ag.econ.236345.
• Grosch, Kerstin & Rau, Holger A., 2016, "Gender Differences in Compliance: The Role of Social Value Orientation," GlobalFood Discussion Papers, Georg-August-Universitaet Goettingen, GlobalFood, Department of Agricultural Economics and Rural Development, number 245702, Sep, DOI: 10.22004/ag.econ.245702.
• Andreea Mihaela Corîci, 2016, "Ways Of Combat Tax Evasion In Romania And European Union," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 44, pages 220-229.
• Agustín Lódola & Pedro Velasco, & Jorge Puig & Luciana Tobes, 2016, "Explorando la imposición única a los ingresos en Argentina," CEFIP, Working Papers, CEFIP, Universidad Nacional de La Plata, number 020, Sep.
• Riccardo De Bonis, 2016, "What Piketty said in Capital in the Twenty-first Century and how economists reacted," Mo.Fi.R. Working Papers, Money and Finance Research group (Mo.Fi.R.) - Univ. Politecnica Marche - Dept. Economic and Social Sciences, number 130, Nov.
• Musharraf Rasool Cyan & Antonios M. Koumpias & Jorge Martinez-Vazquez, 2016, "The Determinants of Tax Morale in Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper1607, Jul.
• Mykola Andriyash, 2016, "Tax Optimization As A Decisive Factor Of Economic Development (The Case Of Poland)," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 2, issue 1, DOI: 10.30525/2256-0742/2016-2-1-4-10.
• Emmanuele Bobbio, 2016, "Tax evasion, firm dynamics and growth," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 357, Sep.
• Valeria Pellegrini & Alessandra Sanelli & Enrico Tosti, 2016, "What do external statistics tell us about undeclared assets held abroad and tax evasion?," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 367, Nov.
• Waqar Ahmed Wadho, 2016, "Corruption, Tax Evasion And The Role Of Wage Incentives With Endogenous Monitoring Technology," Economic Inquiry, Western Economic Association International, volume 54, issue 1, pages 391-407, January.
• Scott D. Dyreng & Jeffrey L. Hoopes & Jaron H. Wilde, 2016, "Public Pressure and Corporate Tax Behavior," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 54, issue 1, pages 147-186, March, DOI: 10.1111/1475-679X.12101.
• Amedeo Piolatto & Gwenola Trotin, 2016, "Optimal Income Tax Enforcement under Prospect Theory," Journal of Public Economic Theory, Association for Public Economic Theory, volume 18, issue 1, pages 29-41, February.
• James Alm & Brian Erard, 2016, "Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers," Public Budgeting & Finance, Wiley Blackwell, volume 36, issue 1, pages 22-46, February.
• Sören Blomquist & Vidar Christiansen & Luca Micheletto, 2016, "Public Provision of Private Goods, Self-Selection, and Income Tax Avoidance," Scandinavian Journal of Economics, Wiley Blackwell, volume 118, issue 4, pages 666-692, October.
• Lipatov Vilen, 2016, "Political Support and Civil Disobedience: A Social Interaction Approach," The B.E. Journal of Theoretical Economics, De Gruyter, volume 16, issue 2, pages 649-677, June, DOI: 10.1515/bejte-2015-0082.
• Wu T.C. Michael, 2016, "Profit Tax Evasion under Wage Bargaining Structure," The B.E. Journal of Theoretical Economics, De Gruyter, volume 16, issue 2, pages 817-834, June, DOI: 10.1515/bejte-2014-0090.
• Cobham Alex & Davis William & Ibrahim Gamal & Sumner Andy, 2016, "Hidden Inequality: How Much Difference Would Adjustment for Illicit Financial Flows Make to National Income Distributions?," Journal of Globalization and Development, De Gruyter, volume 7, issue 2, pages 1-18, December, DOI: 10.1515/jgd-2016-0022.
• Overesch Michael, 2016, "Steuervermeidung multinationaler Unternehmen: Die Befunde der empirischen Forschung," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 17, issue 2, pages 129-143, July, DOI: 10.1515/pwp-2016-0014.
• Ivаn Rаоnić & Zоrаn Vаsić & Igor Pejović, 2016, "Cross Check of the Tax Base in Serbia – Informative Tax Return Sample," Journal of Central Banking Theory and Practice, Central bank of Montenegro, volume 5, issue 2, pages 119-131.
• Robin W. Boadway & Jean-François Tremblay, 2016, "Modernizing Business Taxation," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 452, May.
• Joel CARIOLLE & Cyril CHALENDARD & Anne-Marie GEOURJON & Bertrand LAPORTE, 2016, "Décloisonner l’analyse des données pour appuyer la modernisation des douanes : une illustration à partir du Gabon," Working Papers, CERDI, number 201618, Oct.
• Mai Hassan & Friedrich Schneider, 2016, "Modelling the Egyptian Shadow Economy: A Currency Demand and A MIMIC Model Approach," CESifo Working Paper Series, CESifo, number 5727.
• Matthew Gould & Matthew Rablen, 2016, "Voluntary Disclosure Schemes for Offshore Tax Evasion: An Analysis," CESifo Working Paper Series, CESifo, number 5750.
• John Coglianese & Lucas W. Davis & Lutz Kilian & James H. Stock, 2016, "Anticipation, Tax Avoidance, and the Price Elasticity of Gasoline Demand," CESifo Working Paper Series, CESifo, number 5764.
• Nadja Dwenger & Tim Lohse, 2016, "Do Individuals Put Effort into Lying? Evidence from a Compliance Experiment," CESifo Working Paper Series, CESifo, number 5805.
• Friedrich Schneider, 2016, "Comment on Feige's Paper "Reflections on the Meaning and Measurement of Unobserved Economies: What do we really know about the 'Shadow Economy'?"," CESifo Working Paper Series, CESifo, number 5818.
• Dhammika Dharmapala, 2016, "Cross-Border Tax Evasion under a Unilateral FATCA Regime," CESifo Working Paper Series, CESifo, number 5863.
• Rajeev K. Goel & Michael A. Nelson, 2016, "Robust Determinants of the Shadow Economy: An International Comparison," CESifo Working Paper Series, CESifo, number 5873.
• Odd Erik Nygård & Joel Slemrod & Thor Olav Thoresen, 2016, "Distributional Implications of Joint Tax Evasion," CESifo Working Paper Series, CESifo, number 5915.
• Pierre C. Boyer & Nadja Dwenger & Johannes Rincke, 2016, "Do Norms on Contribution Behavior Affect Intrinsic Motivation? Field-Experimental Evidence from Germany," CESifo Working Paper Series, CESifo, number 5998.
• Johannes Abeler & Daniele Nosenzo & Collin Raymond, 2016, "Preferences for Truth-Telling," CESifo Working Paper Series, CESifo, number 6087.
• Bruno Chiarini & Elisabetta Marzano, 2016, "Is the Severity of the Penalty an Effective Deterrent? A Strategic Approach for the Crime of Tax Evasion," CESifo Working Paper Series, CESifo, number 6112.
• Ann-Kathrin Koessler & Benno Torgler & Lars P. Feld & Bruno S. Frey, 2016, "Commitment to Pay Taxes: A Field Experiment on the Importance of Promise," CESifo Working Paper Series, CESifo, number 6186.
• Martin Dufwenberg Jr. & Martin Dufwenberg, 2016, "Lies in Disguise - A Theoretical Analysis of Cheating," CESifo Working Paper Series, CESifo, number 6208.
• Donal Mac Géidigh & Friedrich Schneider & Matthias Blum, 2016, "Grey Matters: Charting the Development of the Shadow Economy," CESifo Working Paper Series, CESifo, number 6234.
• Laszlo Goerke, 2016, "Tax Evasion in a Cournot Oligopoly with Endogenous Entry," CESifo Working Paper Series, CESifo, number 6239.
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• Alfons J. Weichenrieder & Friedrich Schneider & Norbert Walter-Borjans & Michael Meister & Lukas Hakelberg & Thomas Rixen & Jörg R. Werner, 2016, "Panama Papers: Steueroasen im Visier – was ist noch legal, welche Mittel wirken gegen Missbrauch?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 69, issue 11, pages 03-20, June.
• Ana Paola Cruz Rodríguez & Alvin Alejandro Olarte, 2016, "Análisis experimental de la evasión en Colombia," Econógrafos, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 15028, Aug.
• Daniel Ortega & Lucas Ronconi & Pablo Sanguinetti, 2016, "Reciprocity and Willingness to Pay Taxes: Evidence from a Survey Experiment in Latin America," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, volume 0, issue Spring 20, pages 55-87.
• Sijbren Cnossen, 2016, "Tackling Spillovers by Taxing Corporate Income in the European Union at Source," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 324, Feb.
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• Natalia BORZINO & Enrique FATAS & Emmanuel PETERLE, 2016, "In Gov We Trust, Voluntary compliance in networked investment games," Working Papers, CRESE, number 2016-04, Apr.
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• Mai HASSAN & Friedrich SCHNEIDER, 2016, "Modelling the Egyptian Shadow Economy: A MIMIC model and A Currency Demand approach," Journal of Economics and Political Economy, EconSciences Journals, volume 3, issue 2, pages 309-339, June.
• Friedrich SCHNEIDER, 2016, "Tax Losses due to Shadow Economy Activities in OECD Countries from 2011 to 2013: A preliminary calculation," Turkish Economic Review, EconSciences Journals, volume 3, issue 1, pages 1-15, March.
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• Gheorghe ZAMAN & Luminița IONESCU, 2016, "Fighting Corruption Generated By Accounting. Case Study Romania," ECONOMIC COMPUTATION AND ECONOMIC CYBERNETICS STUDIES AND RESEARCH, Faculty of Economic Cybernetics, Statistics and Informatics, volume 50, issue 2, pages 247-261.
• Ярослав Петров, 2016, "Модели За Изграждане На Институционално Сътрудничество В Борбата С Финансовите И Данъчните Престъпления," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 11, issue 11 Year 2, pages 118-133.
• Бойко Петев, 2016, "Хармонизиране На Данъчното Облагане С Ддс В Ес Като Противодействие На Данъчните Измами," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 11, issue 11 Year 2, pages 154-166.
• Hermann Buslei & Johannes Geyer & Peter Haan & Michael Peters, 2016, "Ausweitung der gesetzlichen Rentenversicherung auf Selbständige: merkliche Effekte auch in der mittleren Frist," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 83, issue 30, pages 659-667.
• Corporate author, 2016, "Bei der Ausweitung der GRV auf Selbständige kommt es auf die Implementierung an: Sechs Fragen an Peter Haan," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 83, issue 30, pages 668-668.
• Christopher E.S. WARBURTON, 2016, "The Bottom Twenty: An Analysis Of Income Inequality In High Income And Developing Countries, 1990-2010," Applied Econometrics and International Development, Euro-American Association of Economic Development, volume 16, issue 2, pages 5-24.
• Vranceanu, Radu & Sutan, Angela & Dubart, Delphine, 2016, "Discontent with taxes and the timing of taxation : experimental evidence," ESSEC Working Papers, ESSEC Research Center, ESSEC Business School, number WP1602, Mar.
• Daniyar Baizakov & Anuarbek Kari, 2016, "Shadow Economic Activities: Assessment and Minimization Problems," International Journal of Economics and Financial Issues, Econjournals, volume 6, issue 4, pages 1515-1524.
• Cyan, Musharraf R. & Koumpias, Antonios M. & Martinez-Vazquez, Jorge, 2016, "The determinants of tax morale in Pakistan," Journal of Asian Economics, Elsevier, volume 47, issue C, pages 23-34, DOI: 10.1016/j.asieco.2016.09.002.
• Durnev, Art & Li, TieMei & Magnan, Michel, 2016, "Are offshore firms worth more?," Journal of Corporate Finance, Elsevier, volume 36, issue C, pages 131-156, DOI: 10.1016/j.jcorpfin.2015.11.002.
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• Francis, Bill B. & Hasan, Iftekhar & Sun, Xian & Wu, Qiang, 2016, "CEO political preference and corporate tax sheltering," Journal of Corporate Finance, Elsevier, volume 38, issue C, pages 37-53, DOI: 10.1016/j.jcorpfin.2016.03.003.
• Célimène, Fred & Dufrénot, Gilles & Mophou, Gisèle & N'Guérékata, Gaston, 2016, "Tax evasion, tax corruption and stochastic growth," Economic Modelling, Elsevier, volume 52, issue PA, pages 251-258, DOI: 10.1016/j.econmod.2014.10.055.
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• Goel, Rajeev K. & Nelson, Michael A., 2016, "Shining a light on the shadows: Identifying robust determinants of the shadow economy," Economic Modelling, Elsevier, volume 58, issue C, pages 351-364, DOI: 10.1016/j.econmod.2016.06.009.
• Johannesen, Niels & Larsen, Dan Thor, 2016, "The power of financial transparency: An event study of country-by-country reporting standards," Economics Letters, Elsevier, volume 145, issue C, pages 120-122, DOI: 10.1016/j.econlet.2016.05.029.
• Ahamed, M. Mostak, 2016, "Does inclusive financial development matter for firms’ tax evasion? Evidence from developing countries," Economics Letters, Elsevier, volume 149, issue C, pages 15-19, DOI: 10.1016/j.econlet.2016.10.003.
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• Kim, Sang-Hyun, 2016, "On the optimal social contract: Agency costs of self-government," Journal of Comparative Economics, Elsevier, volume 44, issue 4, pages 982-1001, DOI: 10.1016/j.jce.2016.01.002.
• Choo, C.Y. Lawrence & Fonseca, Miguel A. & Myles, Gareth D., 2016, "Do students behave like real taxpayers in the lab? Evidence from a real effort tax compliance experiment," Journal of Economic Behavior & Organization, Elsevier, volume 124, issue C, pages 102-114, DOI: 10.1016/j.jebo.2015.09.015.
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• Hashimzade, Nigar & Myles, Gareth D. & Rablen, Matthew D., 2016, "Predictive analytics and the targeting of audits," Journal of Economic Behavior & Organization, Elsevier, volume 124, issue C, pages 130-145, DOI: 10.1016/j.jebo.2015.11.009.
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• Ognedal, Tone, 2016, "Morality in the market," Journal of Economic Behavior & Organization, Elsevier, volume 129, issue C, pages 100-115, DOI: 10.1016/j.jebo.2016.06.010.
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• Ferrer-i-Carbonell, Ada & Gërxhani, Klarita, 2016, "Tax evasion and well-being: A study of the social and institutional context in Central and Eastern Europe," European Journal of Political Economy, Elsevier, volume 45, issue S, pages 149-159, DOI: 10.1016/j.ejpoleco.2016.09.004.
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• Boyer, Pierre C. & Dwenger, Nadja & Rincke, Johannes, 2016, "Do norms on contribution behavior affect intrinsic motivation? Field-experimental evidence from Germany," Journal of Public Economics, Elsevier, volume 144, issue C, pages 140-153, DOI: 10.1016/j.jpubeco.2016.10.003.
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• Jain, Sanjay & Majumdar, Sumon, 2016, "State capacity, redistributive compensation and the political economy of economic policy reform," International Review of Economics & Finance, Elsevier, volume 42, issue C, pages 462-473, DOI: 10.1016/j.iref.2015.10.025.
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• Ortega, Daniel & Ronconi, Lucas & Sanguinetti, Pablo, 2016, "Reciprocity and willingness to pay taxes: evidence from a survey experiment in Latin America," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 123088, Apr.
• Dwenger, Nadja & Kleven, Henrik & Rasul, Imran & Rincke, Johannes, 2016, "Extrinsic and intrinsic motivations for tax compliance: evidence from a field experiment in Germany," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 66118, Aug.
• William Bekoe & Michael Danquah & Sampson Kwabena Senahey, 2016, "Tax reforms and revenue mobilization in Ghana," Journal of Economic Studies, Emerald Group Publishing Limited, volume 43, issue 4, pages 522-534, September, DOI: 10.1108/JES-01-2015-0007.
• Bogdan Mróz, 2016, "Online piracy: an emergent segment of the shadow economy. Empirical insight from Poland," Journal of Financial Crime, Emerald Group Publishing Limited, volume 23, issue 3, pages 637-654, July, DOI: 10.1108/JFC-04-2015-0022.
• Roberto Fantozzi, 2016, "Tax Evasion and Underground Inequality: A Parametric Analysis," Research on Economic Inequality, Emerald Group Publishing Limited, "Inequality after the 20th Century: Papers from the Sixth ECINEQ Meeting", DOI: 10.1108/S1049-258520160000024012.
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