Research classified by Journal of Economic Literature (JEL) codes

2016

• Willy Zapata Sagastume. & Juan Carlos Moreno-Brid. & Stefanie Garry., 2016, "Money Laundering and Financial Risk Management in Latin America, with Special Reference to Mexico," Economía: teoría y práctica, Universidad Autónoma Metropolitana, México, volume 44, issue 1, pages 9-50, Enero-Jun, DOI: 10.24275/ETYPUAM/NE/442016/Zapata.
• Savina Princen, 2016, "Political Economy of Tax Reforms – Workshop proceedings," European Economy - Discussion Papers, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 025, Mar.
• Doligalski, Pawel; Rojas, Luis E., 2016, "Optimal Redistribution with a Shadow Economy," Economics Working Papers, European University Institute, number ECO2016/11.
• Petr Jansky, 2016, "Estimating the Costs of International Corporate Tax Avoidance: The Case of the Czech Republic," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2016/21, Nov, revised Nov 2016.
• Joël 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, FERDI, number P173, Dec.
• Andrey S. Kizimov & Nadezhda A. Kuzmina & Milyausha R. Pinskaya, 2016, "Tax Control of Transfer Pricing on Intangible Assets," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 7-15, June.
• Kirill M. Nikitin & Marina A. Avdienkova & Olga O. Zakharova & Eleonora A. Gilmanova, 2016, "Consolidated Groups of Taxpayers: How We Should Use the Moratorium," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 37-51, October.
• Nikolay S. Milogolov & Kermen N. Tserenova, 2016, "Tax Base Erosion in Russian Federation: Problems of Measuring, Scale and Effects," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 7-19, December.
• Aleksandra L. Suslina & Roman S. Leukhin, 2016, "Shadow Economy Fight in Russia: Some Aspects of Common Problems," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 46-61, December.
• Nicolas Jacquemet & Stephane Luchini & Antoine Malézieux & Jason Shogren, 2016, "Is tax evasion a personality trait ? An empirical evaluation of psychological determinants of "tax morale"
  [L'évasion fiscale est-elle un trait de personnalité ? Une évaluation empirique des déterminants psychologiques de la « morale fis," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number halshs-01476519, DOI: 10.3917/reco.pr3.0091.
• Fred Célimène & Gilles Dufrénot & Gisèle Mophou & Gaston M. N'Guérékata, 2016, "Tax evasion, tax corruption and stochastic growth," Post-Print, HAL, number hal-01447874, Jan, DOI: 10.1016/j.econmod.2014.10.055.
• Christian Ben Lakhdar & Nicolas Gérard Vaillant & François-Charles Wolff, 2015, "Does smoke cross the border? Cigarette tax avoidance in France," Post-Print, HAL, number hal-02514399, Nov, DOI: 10.1007/s10198-015-0746-1.
• Radu Vranceanu & Angela Sutan & Delphine Dubart, 2019, "Discontent with taxes and the timing of taxation : experimental evidence," Working Papers, HAL, number hal-01282724, Aug.
• Natalia Borzino & Enrique Fatas & Emmanuel Peterle, 2016, "In Gov We Trust: Voluntary compliance in networked investment games," Working Papers, HAL, number hal-01375081, Apr.
• Joel Cariolle & Cyril Chalendard & Anne-Marie Geourjon & Bertrand Laporte, 2018, "Décloisonner l’analyse des données pour appuyer la modernisation des douanes : une illustration à partir du Gabon," Working Papers, HAL, number halshs-01390066, Jan.
• Peter Elek & Janos Kollo, 2016, "Eliciting permanent and transitory undeclared work from matched administrative and survey data," Budapest Working Papers on the Labour Market, Institute of Economics, Centre for Economic and Regional Studies, number 1605, Jun.
• Habu, Katarzyna & Seidel, André, 2016, "Profit Shifting And Corruption," Working Papers in Economics, University of Bergen, Department of Economics, number 5/18, Aug, revised 23 May 2018.
• Hansson, Åsa & Olofsdotter, Karin & Thede, Susanna, 2016, "Do Multinationals Pay Less in Taxes than Domestic Firms? Evidence from the Swedish Manufacturing Sector," Working Papers, Lund University, Department of Economics, number 2016:17, Jul.
• Richard M. Bird, 2016, "Reforming International Taxation: Is the Process the Real Product?," Hacienda Pública Española / Review of Public Economics, IEF, volume 217, issue 2, pages 159-180, June.
• Odd E. Nygard & John T. Revesz, 2016, "A literature review on optimal indirect taxation and the uniformity debate," Hacienda Pública Española / Review of Public Economics, IEF, volume 218, issue 3, pages 107-140, September.
• Gloria Alarcón García & José Daniel Buendía Azorín & María del Mar Sánchez Vega, 2016, "El rechazo al fraude fiscal en España: antes y después de la Gran crisis," Hacienda Pública Española / Review of Public Economics, IEF, volume 218, issue 3, pages 33-56, September.
• Laszlo Goerke, 2016, "Tax Evasion in a Cournot Oligopoly with Endogenous Entry," IAAEU Discussion Papers, Institute of Labour Law and Industrial Relations in the European Union (IAAEU), number 201605, Dec.
• Alessandro Belmonte & Roberto Dell'Anno & Desiree Teobaldelli, 2016, "Tax Morale, Aversion to Ethnic Diversity, and Decentralization," Working Papers, IMT School for Advanced Studies Lucca, number 07/2016, Dec, revised Dec 2016.
• Albert D. Spalding & Nancy W. Spalding, 2016, "Substantial Authority Update: Tax Penalty Avoidance By Good Faith Reference To Judicial, Administrative And Legislative Authorities," Accounting & Taxation, The Institute for Business and Finance Research, volume 8, issue 1, pages 49-58.
• Sri Juli Asdiyanti Samuda, 2016, "Underground Economy In Indonesia," Bulletin of Monetary Economics and Banking, Bank Indonesia, volume 19, issue 1, pages 39-56, July, DOI: https://doi.org/10.21098/bemp.v19i1.
• Dirk Bethmann & Michael Kvasnicka, 2016, "International Tax Evasion, State Purchases of Confidential Bank Data and Voluntary Disclosures," Discussion Paper Series, Institute of Economic Research, Korea University, number 1603.
• Alejandro Esteller & Amedeo Piolatto & Matthew D. Rablen, 2016, "Taxing high-income earners: tax avoidance and mobility," IFS Working Papers, Institute for Fiscal Studies, number W16/07, Apr.
• Leonardo Hernández T., 2016, "Firm Financing in Chile After the 2014-2015 Tax Reform: Debt of Equity?," Revista de Analisis Economico – Economic Analysis Review, Universidad Alberto Hurtado/School of Economics and Business, volume 31, issue 2, pages 65-100, October.
• Gheorghe ZAMAN & Zizi GOSCHIN, 2016, "A New Multidimensional Ranking of Shadow Economy for EU Countries," Romanian Journal of Economics, Institute of National Economy, volume 43, issue 2(52), pages 14-33, december.
• Artur Swistak, 2016, "Tax penalties in SME tax compliance," Financial Theory and Practice, Institute of Public Finance, volume 40, issue 1, pages 129-147.
• Manes, Eran & Schneider, Friedrich & Tchetchik, Anat, 2016, "On the Boundaries of the Shadow Economy: An Empirical Investigation," IZA Discussion Papers, IZA Network @ LISER, number 10067, Jul.
• Abeler, Johannes & Nosenzo, Daniele & Raymond, Collin, 2016, "Preferences for Truth-Telling," IZA Discussion Papers, IZA Network @ LISER, number 10188, Sep.
• Hassan, Mai & Schneider, Friedrich, 2016, "Size and Development of the Shadow Economies of 157 Countries Worldwide: Updated and New Measures from 1999 to 2013," IZA Discussion Papers, IZA Network @ LISER, number 10281, Oct.
• Schneider, Friedrich & Buehn, Andreas, 2016, "Estimating the Size of the Shadow Economy: Methods, Problems and Open Questions," IZA Discussion Papers, IZA Network @ LISER, number 9820, Mar.
• Georgia Kaplanoglou & Vassilis T. Rapanos & Nikolaos Daskalakis, 2016, "Tax compliance behaviour during the crisis: the case of Greek SMEs," European Journal of Law and Economics, Springer, volume 42, issue 3, pages 405-444, December, DOI: 10.1007/s10657-016-9547-y.
• Temesgen Worku & Juan P. Mendoza & Jacco L. Wielhouwer, 2016, "Tariff evasion in sub-Saharan Africa: the influence of corruption in importing and exporting countries," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 23, issue 4, pages 741-761, August, DOI: 10.1007/s10797-016-9407-2.
• Rosella Levaggi & Francesco Menoncin, 2016, "Dynamic tax evasion with audits based on visible consumption," Journal of Economics, Springer, volume 119, issue 2, pages 131-146, October, DOI: 10.1007/s00712-016-0493-5.
• Sorin Adrian Ciupitu, 2016, "Organization and Modernization of Management within the National Fiscal Administration Agency in View of Preventing and Fighting Tax Evasion," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 2, issue 2, pages 59-75, June.
• Boda, Zsolt & Bartha, Attila, 2016, "Adómorál, bizalom és kényszerek - adózási motivációk Magyarországon korrupciós botrányok idején
  [Tax morale, trust and constraints: Tax-compliance motivations in Hungary during corruption scandals]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 10, pages 1021-1045, DOI: 10.18414/KSZ.2016.10.1021.
• Andreas BUEHN & Friedrich SCHNEIDER, 2016, "Size and Development of Tax Evasion in 38 OECD Coutries: What do we (not) know?," Journal of Economics and Political Economy, KSP Journals, volume 3, issue 1, pages 1-11, March.
• Mai HASSAN & Friedrich SCHNEIDER, 2016, "Modelling the Egyptian Shadow Economy: A MIMIC model and A Currency Demand approach," Journal of Economics and Political Economy, KSP 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, KSP Journals, volume 3, issue 1, pages 1-15, March.
• Friedrich SCHNEIDER, 2016, "Estimating the Size of the Shadow Economy: Methods, Problems and Open Questions," Turkish Economic Review, KSP Journals, volume 3, issue 2, pages 256-280, June.
• Mariuam SHAFI & Zahid ASGHAR & Saqlain RAZA, 2016, "Analyzing Tax Policy and Economic Growth by Using Semi-Parametric Approach," Journal of Economic and Social Thought, KSP Journals, volume 3, issue 4, pages 521-533, December.
• Emanuele Bracco & Luisanna Onnis, 2016, "Immigration, amnesties and the shadow economy," Working Papers, Lancaster University Management School, Economics Department, number 108263550.
• Tehseen Ahmed Qureshi & Zafar Mahmood, 2016, "The Magnitude of Trade Misinvoicing and Resulting Revenue Loss in Pakistan," Lahore Journal of Economics, Department of Economics, The Lahore School of Economics, volume 21, issue 2, pages 1-30, July-Dec.
• Konrad, Kai A. & Stolper, Tim B. M., 2016, "Coordination and the fight against tax havens," Munich Reprints in Economics, University of Munich, Department of Economics, number 43481.
• Patrice Pierreti & Giuseppe Pulina & Skerdilajda Zanaj, 2016, "Tax havens compliance with international standards : a temporal perspective," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 16-07.
• Dirk Bethmann & Michael Kvasnicka, 2016, "International Tax Evasion, State Purchases of Confidential Bank Data and Voluntary Disclosures," FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management, number 160001, Feb.
• Yilmaz Bayar & Omer Faruk Ozturk, 2016, "Financial Development and Shadow Economy in European Union Transition Economies," Managing Global Transitions, University of Primorska, Faculty of Management Koper, volume 14, issue 2 (Summer, pages 157-173.
• Pálma Mosberger, 2016, "Accounting versus real production responses among firms to tax incentives: bunching evidence from Hungary," MNB Working Papers, Magyar Nemzeti Bank (Central Bank of Hungary), number 2016/3.
• Christoph Engel, 2016, "Experimental Criminal Law. A Survey of Contributions from Law, Economics and Criminology," Discussion Paper Series of the Max Planck Institute for Behavioral Economics, Max Planck Institute for Behavioral Economics, number 2016_07, Apr.
• Benny Geys & Kai A. Konrad, 2016, "Patriotism and Taxation," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2016-11, Nov.
• Michael Keen & Joel Slemrod, 2016, "Optimal Tax Administration," NBER Working Papers, National Bureau of Economic Research, Inc, number 22408, Jul.
• Shu Wang & David Merriman & Frank J. Chaloupka, 2016, "Relative Tax Rates, Proximity and Cigarette Tax Noncompliance: Evidence from a National Sample of Littered Cigarette Packs," NBER Working Papers, National Bureau of Economic Research, Inc, number 22577, Aug.
• Nicoleta MIHAILA & Silvia Elena ISACHI, 2016, "Transaction Costs – Analysis At The Firm’S Level From A Fiscal Perspective," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", issue 2, pages 34-40.
• Nicoleta MIHAILA & Silvia Elena ISACHI, 2016, "Transaction Costs – Analysis At The Firm’S Level From A Fiscal Perspective," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", issue 2, pages 34-40.
• Johannes Abeler & Daniele Nosenzo & Collin Raymond, 2016, "Preferences for truth-telling," Discussion Papers, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham, number 2016-13.
• Henrekson, Magnus & Sanandaji, Tino, 2016, "Owner-Level Taxes and Business Activity," Foundations and Trends(R) in Entrepreneurship, now publishers, volume 12, issue 1, pages 1-94, March, DOI: 10.1561/0300000060.
• Cheng, C. S. Agnes & Huang, Henry He & Li, Yinghua, 2016, "Does Shareholder Litigation Deter Insider Trading?," Journal of Law, Finance, and Accounting, now publishers, volume 1, issue 2, pages 275-318, December, DOI: 10.1561/108.00000007.
• Rao, R. Kavita & Tandon, Suranjali, 2016, "Revisiting the tax compliance problem using prospect theory," Working Papers, National Institute of Public Finance and Policy, number 16/169, Apr.
• Beáta Blechová, 2016, "The competition analysis in the field of corporate income tax in the EU," Working Papers, Silesian University, School of Business Administration, number 0028, Feb.
• Eva Darabos & Kornel Toth, 2016, "Where Is The Hungarian Local Taxation Heading?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 823-833, July.
• Adnan Q. Khan & Asim I. Khwaja & Benjamin A. Olken, 2016, "Tax Farming Redux: Experimental Evidence on Performance Pay for Tax Collectors," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 131, issue 1, pages 219-271.
• Lorenzo Casaburi & Ugo Troiano, 2016, "Ghost-House Busters: The Electoral Response to a Large Anti–Tax Evasion Program," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 131, issue 1, pages 273-314.
• Nikolaos Artavanis & Adair Morse & Margarita Tsoutsoura, 2016, "Measuring Income Tax Evasion Using Bank Credit: Evidence from Greece," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 131, issue 2, pages 739-798.
• Andrew Ellul & Tullio Jappelli & Marco Pagano & Fausto Panunzi, 2016, "Transparency, Tax Pressure, and Access to Finance," Review of Finance, European Finance Association, volume 20, issue 1, pages 37-76.
• 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.

2015

• Ralph-C. Bayer & Harald Oberhofer & Hannes Winner, 2015, "The Occurrence of Tax Amnesties: Theory and Evidence," School of Economics and Public Policy Working Papers, University of Adelaide, School of Economics and Public Policy, number 2015-05, Feb.
• Dina Pomeranz, 2015, "No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax," American Economic Review, American Economic Association, volume 105, issue 8, pages 2539-2569, August.
• Erlend E. Bø & Joel Slemrod & Thor O. Thoresen, 2015, "Taxes on the Internet: Deterrence Effects of Public Disclosure," American Economic Journal: Economic Policy, American Economic Association, volume 7, issue 1, pages 36-62, February.
• Per Engström & Katarina Nordblom & Henry Ohlsson & Annika Persson, 2015, "Tax Compliance and Loss Aversion," American Economic Journal: Economic Policy, American Economic Association, volume 7, issue 4, pages 132-164, November.
• Almunia, Miguel & Lopez-Rodriguez, David, , "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," Economic Research Papers, University of Warwick - Department of Economics, number 270213, DOI: 10.22004/ag.econ.270213.
• Ummad Mazhar, 2015, "Does regulatory discretion increase the unofficial economy? Evidence from panel data," Acta Oeconomica, Akadémiai Kiadó, Hungary, volume 65, issue 1, pages 129-141, March.
• Tamás Bánfi, 2015, "A Fair Tax (System) or an Ethical Taxpayer?," Society and Economy, Akadémiai Kiadó, Hungary, volume 37, issue supplemen, pages 107-116, December.
• Ádám Balog, 2015, "Tax Evasion and the Shadow Economy in Hungary," Society and Economy, Akadémiai Kiadó, Hungary, volume 37, issue supplemen, pages 11-28, December.
• Hanna Filipczyk, 2015, "Impact of the Credit Rating Agencies on the Financial Crisis 2007–2009," Annales. Ethics in Economic Life, University of Lodz, Faculty of Economics and Sociology, volume 18, issue 4, pages 111-127, December.
• Christian Vossler & Michael McKee, 2015, "Behavioral effects of tax withholding on tax compliance: Implications for information initiatives," Working Papers, Department of Economics, Appalachian State University, number 15-12.
• Alex Augusto Timm Rathke, 2015, "Note on tax enforcement and transfer pricing manipulation," Papers, arXiv.org, number 1506.08743, Jun.
• Richard M. Bird, 2015, "Reforming International Taxation: Is the Process the Real Product?," 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 paper1503, Jun.
• Larysa Sidelnykova, 2015, "Phenomenon Of Tax Losses Of State Budgetary Resources," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 1, issue 2, DOI: 10.30525/2256-0742/2015-1-2-135-141.
• Soheila Kaghazian & Isa Zaghi Jojadeh & Yazdan Naghdi, 2015, "Underground Economy Estimation in Iran by Mimic Method," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 90-109.
• Geoffrey R. Dunbar & Chunling Fu, 2015, "Sheltered Income: Estimating Income Under-Reporting in Canada, 1998 and 2004," Staff Working Papers, Bank of Canada, number 15-22, DOI: 10.34989/swp-2015-22.
• Francesco Pappa & Y. Zylberberg, 2015, "Austerity Plans and Tax Evasion : Theory and Evidence from Greece," Working papers, Banque de France, number 546.
• Vincent Vicard, 2015, "Profit shifting through transfer pricing: evidence from French firm level trade data," Working papers, Banque de France, number 555.
• Colin C. Williams & Ioana A. Horodnic, 2015, "Explaining and tackling the shadow economy in Estonia, Latvia and Lithuania: a tax morale approach," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, volume 15, issue 2, pages 81-98.
• James Alm & Kim M. Bloomquist & Michael McKee, 2015, "On The External Validity Of Laboratory Tax Compliance Experiments," Economic Inquiry, Western Economic Association International, volume 53, issue 2, pages 1170-1186, April.
• Tsung-Sheng Tsai & C.C. Yang, 2015, "On The Internal Revenue Service'S Service And Enforcement," Economic Inquiry, Western Economic Association International, volume 53, issue 2, pages 889-905, April.
• Martin Ljunge, 2015, "Social Capital and the Family: Evidence that Strong Family Ties Cultivate Civic Virtues," Economica, London School of Economics and Political Science, volume 82, issue 325, pages 103-136, January.
• Amedeo Piolatto, 2015, "Itemised Deductions: A Device to Reduce Tax Evasion," German Economic Review, Verein für Socialpolitik, volume 16, issue 4, pages 422-438, November.
• Hsun Chu & Ching-Chong Lai & Chu-Chuan Cheng, 2015, "Tax Havens, Growth, and Welfare," Journal of Public Economic Theory, Association for Public Economic Theory, volume 17, issue 6, pages 802-823, December.
• Friedrich Schneider & Katharina Linsbauer & Friedrich Heinemann, 2015, "Religion and the Shadow Economy," Kyklos, Wiley Blackwell, volume 68, issue 1, pages 111-141, February.
• Anastasia Litina & Theodore Palivos, 2015, "Corruption and Tax Evasion: Reflections on Greek Tragedy," Working Papers, Bank of Greece, number 193, Jun.
• Piolatto Amedeo, 2015, "Itemised Deductions: A Device to Reduce Tax Evasion," German Economic Review, De Gruyter, volume 16, issue 4, pages 422-438, December, DOI: 10.1111/geer.12059.
• Schneider Friedrich, 2015, "Schattenwirtschaft und Schattenarbeitsmarkt: Die Entwicklungen der vergangenen 20 Jahre," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 16, issue 1, pages 3-25, March, DOI: 10.1515/pwp-2015-0002.
• Schneider Friedrich, 2015, "Schwarzarbeit, Steuerhinterziehung und Korruption: Was ökonomische und nicht-ökonomische Faktoren zur Erklärung beitragen," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 16, issue 4, pages 412-425, December, DOI: 10.1515/pwp-2015-0026.
• Arnaud Bourgain, 2015, "Vers la fin du secret bancaire dans les centres financiers offshore : une question d’éthique et de concurrence fiscale," Revue d'économie financière, Association d'économie financière, volume 0, issue 3, pages 287-302.
• Emanuele Bracco & Luisanna Onnis, 2015, "Immigration, Amnesties and the Shadow Economy," Carlo Alberto Notebooks, Collegio Carlo Alberto, number 418.
• Kyle Rozema & Nicolas Ziebarth, 2015, "Behavioral Responses to Taxation: Cigarette Taxes and Food Stamp Take-Up," Working Papers, Canadian Centre for Health Economics, number 150015, Oct.
• Cyril CHALENDARD, 2015, "Use of Internal Information, External Information Acquisition and Customs Underreporting," Working Papers, CERDI, number 201522, Sep.
• Mostafa Tahmasebi & Michel Rocca, 2015, "A fuzzy model to estimate the size of the underground economy applying structural equation modeling," Journal of Applied Economics, Universidad del CEMA, volume 18, pages 347-368, November.
• Martin Abraham & Kerstin Lorek & Friedemann Richter & Matthias Wrede, 2015, "Collusive Tax Evasion and Social Norms," CESifo Working Paper Series, CESifo, number 5167.
• Melissa Berger & Gerlinde Fellner & Rupert Sausgruber & Christian Traxler, 2015, "Higher Taxes, More Evasion? Evidence from Border Differentials in TV License Fees," CESifo Working Paper Series, CESifo, number 5195.
• Dominika Langenmayr, 2015, "Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?," CESifo Working Paper Series, CESifo, number 5349.
• Shafik Hebous & Niels Johannesen, 2015, "At Your Service! The Role of Tax Havens in International Trade with Services," CESifo Working Paper Series, CESifo, number 5414.
• Dirk Foremny & Jordi Jofre-Monseny & Albert Solé-Ollé, 2015, "'Hold that Ghost': Using Notches to Identify Manipulation of Population-Based Grants," CESifo Working Paper Series, CESifo, number 5578.
• Thomas A. Gresik & Dirk Schindler & Guttorm Schjelderup, 2015, "Immobilizing Corporate Income Shifting: Should it be Safe to Strip in the Harbour?," CESifo Working Paper Series, CESifo, number 5609.
• Friedrich Schneider, 2015, "Tax Losses due to Shadow Economy Activities in OECD Countries from 2011 to 2013: A Preliminary Calculation," CESifo Working Paper Series, CESifo, number 5649.
• Oliver Reimers, 2015, "Tax Evasion and the Shadow Economy," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 12, issue 04, pages 61-62, January.
• Clemens Fuest & Andreas Peichl & Daniel Waldenström, 2015, "Piketty’s r-g Model: Wealth Inequality and Tax Policy," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 16, issue 01, pages 03-10, May.
• Ton van Schaik, 2015, "On the Link between Piketty’s Laws," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 16, issue 01, pages 11-18, May.
• Debraj Ray, 2015, "Nit-Piketty: A Comment on Thomas Piketty’s Capital in the Twenty First Century," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 16, issue 01, pages 19-25, May.
• Till van Treeck, 2015, "r>g: Why the ‘Piketty Debate’ Unsettles Germany’s Economic Experts," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 16, issue 01, pages 26-34, May.
• Christoph Schinke, 2015, "Capital in the 21st Century and Bias in German Print Media," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 16, issue 01, pages 35-39, May.
• Thomas Piketty, 2015, "A Historical Approach to Property, Inequality and Debt: Reflections on Capital in the 21st Century," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 16, issue 01, pages 40-49, May.
• Ethan Ilzetzki, 2015, "A Positive Theory of Tax Reform," Discussion Papers, Centre for Macroeconomics (CFM), number 1526, Oct.
• Almunia, Miguel & Lopez-Rodriguez, David, 2015, "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE), number 245.
• Catalina Granda Carvajal, 2015, "Informality and Macroeconomic Volatility: Do Credit Constraints Matter?," Borradores Departamento de Economía, Universidad de Antioquia, CIE, number 12506, Feb.
• Catalina Granda Carvajal, 2015, "Informality and Macroeconomic Volatility: Do Credit Constraints Matter?," Borradores Departamento de Economía, Universidad de Antioquia, CIE, number 12507, Jan.
• Comisión de Expertos para la Equidad y la Competitividad Tributaria, 2015, "Comisión de Expertos para la Equidad y la Competitividad Tributaria. Informe Final presentado al Ministro de Hacienda y Crédito Público," Libros Fedesarrollo, Fedesarrollo, number 14445, June.
• LEFEBVRE, Mathieu & PESTIEAU, Pierre & RIEDL, Arno & VILLEVAL, Marie Claire, 2015, "Tax evasion and social information: an experiment in Belgium, France, and the Netherlands," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2648, Jan.
• Arjan Lejour & Maria Salfi, 2015, "The Regional Impact of Bilateral Investment Treaties on Foreign Direct Investment," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 298, Jan.
• Persson, Torsten & Besley, Tim & Jensen, Anders, 2015, "Norms, Enforcement, and Tax Evasion," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 10372, Jan.
• Filer, Randall K. & Hanousek, Jan & Lichard, Tomáš, 2015, "Measuring the Shadow Economy: Endogenous Switching Regression with Unobserved Separation," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 10483, Mar.
• Konrad, Kai A. & Stolper, Tim, 2015, "Coordination and the fight against tax havens," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 10519, Mar.
• Singhal, Monica & Pomeranz, Dina & Carrillo, Paul, 2015, "Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 10603, May.
• Pagano, Marco & Ellul, Andrew & Schivardi, Fabiano, 2015, "Employment and Wage Insurance within Firms: Worldwide Evidence," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 10711, Jul.
• Rahman, Aminur & De Giorgi, Giacomo & Ploenzke, Matthew, 2015, "Small Firms' Formalization The Stick Treatment," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 10779, Aug.
• Ilzetzki, Ethan, 2015, "A Positive Theory of Tax Reform," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 10922, Nov.
• Katharina Gangl & Erich Kirchler & Christian Lorenz & Benno Torgler, 2015, "Wealthy Tax Non-Filers in a Developing Nation: The Roles of Taxpayer Knowledge, Perceived Corruption and Service Orientation in Pakistan," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2015-08, May.
• K. Sudhir & Debabrata Talukdar, 2015, "The "Peter Pan Syndrome" in Emerging Markets: The Productivity-Transparency Tradeoff in IT Adoption," Cowles Foundation Discussion Papers, Cowles Foundation for Research in Economics, Yale University, number 1980, Jan.
• Ortega, Daniel & Scartascini, Carlos, 2015, "Don’t blame the Messenger. A Field Experiment on Delivery Methods for Increasing Tax Compliance," Research Department working papers, CAF Development Bank Of Latinamerica, number 821.
• Gregory T. Papanikos, 2015, "Taxing Wealth and Only Wealth in an Advanced Economy with an Oversized Informal Economy and Vast Tax Evasion: The Case of Greece," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 84, issue 3, pages 85-106, DOI: 10.3790/vjh.84.3.85.
• Kai A. Konrad & Tim Lohse & Salmai Qari, 2015, "Compliance with Endogenous Audit Probabilities," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1493.
• T.P. Sinha, 2015, "Has Black Income as a Proportion of GDP in India Declined in the Post-Reform Period?," Indian Economic Review, Department of Economics, Delhi School of Economics, volume 50, issue 2, pages 273-316.
• Armstrong, Christopher S. & Blouin, Jennifer L. & Jagolinzer, Alan D. & Larcker, David F., 2015, "Corporate Governance, Incentives, and Tax Avoidance," Research Papers, Stanford University, Graduate School of Business, number 2134, Feb.
• Richardson, Grant & Taylor, Grantley, 2015, "Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms," The International Journal of Accounting, Elsevier, volume 50, issue 4, pages 458-485, DOI: 10.1016/j.intacc.2015.10.001.
• Gaetano Lisi, 2015, "Tax morale, tax compliance and the optimal tax policy," Economic Analysis and Policy, Elsevier, volume 45, issue c, pages 27-32.
• Bernasconi, Michele & Levaggi, Rosella & Menoncin, Francesco, 2015, "Tax evasion and uncertainty in a dynamic context," Economics Letters, Elsevier, volume 126, issue C, pages 171-175, DOI: 10.1016/j.econlet.2014.12.013.
• Doerrenberg, Philipp, 2015, "Does the use of tax revenue matter for tax compliance behavior?," Economics Letters, Elsevier, volume 128, issue C, pages 30-34, DOI: 10.1016/j.econlet.2015.01.005.
• Kosonen, Tuomas & Ropponen, Olli, 2015, "The role of information in tax compliance: Evidence from a natural field experiment," Economics Letters, Elsevier, volume 129, issue C, pages 18-21, DOI: 10.1016/j.econlet.2015.01.026.
• Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2015, "Self-serving bias and tax morale," Economics Letters, Elsevier, volume 131, issue C, pages 91-93, DOI: 10.1016/j.econlet.2015.03.041.
• Elgin, Ceyhun & Solis-Garcia, Mario, 2015, "Tax enforcement, technology, and the informal sector," Economic Systems, Elsevier, volume 39, issue 1, pages 97-120, DOI: 10.1016/j.ecosys.2014.05.007.
• Bosch, Mariano & Esteban-Pretel, Julen, 2015, "The labor market effects of introducing unemployment benefits in an economy with high informality," European Economic Review, Elsevier, volume 75, issue C, pages 1-17, DOI: 10.1016/j.euroecorev.2014.10.010.
• Armstrong, Christopher S. & Blouin, Jennifer L. & Jagolinzer, Alan D. & Larcker, David F., 2015, "Corporate governance, incentives, and tax avoidance," Journal of Accounting and Economics, Elsevier, volume 60, issue 1, pages 1-17, DOI: 10.1016/j.jacceco.2015.02.003.
• Richardson, Grant & Lanis, Roman & Taylor, Grantley, 2015, "Financial distress, outside directors and corporate tax aggressiveness spanning the global financial crisis: An empirical analysis," Journal of Banking & Finance, Elsevier, volume 52, issue C, pages 112-129, DOI: 10.1016/j.jbankfin.2014.11.013.
• Adam, Antonis & Kammas, Pantelis & Lapatinas, Athanasios, 2015, "Income inequality and the tax structure: Evidence from developed and developing countries," Journal of Comparative Economics, Elsevier, volume 43, issue 1, pages 138-154, DOI: 10.1016/j.jce.2014.05.006.
• Putniņš, Tālis J. & Sauka, Arnis, 2015, "Measuring the shadow economy using company managers," Journal of Comparative Economics, Elsevier, volume 43, issue 2, pages 471-490, DOI: 10.1016/j.jce.2014.04.001.
• Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher, 2015, "Circumstantial risk: Impact of future tax evasion and labor supply opportunities on risk exposure," Journal of Economic Behavior & Organization, Elsevier, volume 109, issue C, pages 85-100, DOI: 10.1016/j.jebo.2014.11.005.
• Castro, Lucio & Scartascini, Carlos, 2015, "Tax compliance and enforcement in the pampas evidence from a field experiment," Journal of Economic Behavior & Organization, Elsevier, volume 116, issue C, pages 65-82, DOI: 10.1016/j.jebo.2015.04.002.
• DeBacker, Jason & Heim, Bradley T. & Tran, Anh, 2015, "Importing corruption culture from overseas: Evidence from corporate tax evasion in the United States," Journal of Financial Economics, Elsevier, volume 117, issue 1, pages 122-138, DOI: 10.1016/j.jfineco.2012.11.009.
• Mironov, Maxim, 2015, "Should one hire a corrupt CEO in a corrupt country?," Journal of Financial Economics, Elsevier, volume 117, issue 1, pages 29-42, DOI: 10.1016/j.jfineco.2014.03.002.
• Goyette, Jonathan & Gallipoli, Giovanni, 2015, "Distortions, efficiency and the size distribution of firms," Journal of Macroeconomics, Elsevier, volume 45, issue C, pages 202-221, DOI: 10.1016/j.jmacro.2015.04.008.
• Salihu, Ibrahim Aramide & Annuar, Hairul Azlan & Sheikh Obid, Siti Normala, 2015, "Foreign investors' interests and corporate tax avoidance: Evidence from an emerging economy," Journal of Contemporary Accounting and Economics, Elsevier, volume 11, issue 2, pages 138-147, DOI: 10.1016/j.jcae.2015.03.001.
• Brizi, Ambra & Giacomantonio, Mauro & Schumpe, Birga M. & Mannetti, Lucia, 2015, "Intention to pay taxes or to avoid them: The impact of social value orientation," Journal of Economic Psychology, Elsevier, volume 50, issue C, pages 22-31, DOI: 10.1016/j.joep.2015.06.005.
• Sharma, Chandan & Mitra, Arup, 2015, "Corruption, governance and firm performance: Evidence from Indian enterprises," Journal of Policy Modeling, Elsevier, volume 37, issue 5, pages 835-851, DOI: 10.1016/j.jpolmod.2015.05.001.
• González-Fernández, Marcos & González-Velasco, Carmen, 2015, "Analysis of the shadow economy in the Spanish regions," Journal of Policy Modeling, Elsevier, volume 37, issue 6, pages 1049-1064, DOI: 10.1016/j.jpolmod.2015.09.006.
• Raitano, Michele & Fantozzi, Roberto, 2015, "Political cycle and reported labour incomes in Italy: Quasi-experimental evidence on tax evasion," European Journal of Political Economy, Elsevier, volume 39, issue C, pages 269-280, DOI: 10.1016/j.ejpoleco.2015.07.001.
• Bayer, Ralph-C. & Oberhofer, Harald & Winner, Hannes, 2015, "The occurrence of tax amnesties: Theory and evidence," Journal of Public Economics, Elsevier, volume 125, issue C, pages 70-82, DOI: 10.1016/j.jpubeco.2015.02.006.
• Sanchez Villalba, Miguel, 2015, "Global inspection games," Journal of Public Economics, Elsevier, volume 128, issue C, pages 59-72, DOI: 10.1016/j.jpubeco.2015.04.009.
• Balafoutas, Loukas & Beck, Adrian & Kerschbamer, Rudolf & Sutter, Matthias, 2015, "The hidden costs of tax evasion," Journal of Public Economics, Elsevier, volume 129, issue C, pages 14-25, DOI: 10.1016/j.jpubeco.2015.06.003.
• Kasper, Matthias & Kogler, Christoph & Kirchler, Erich, 2015, "Tax policy and the news: An empirical analysis of taxpayers’ perceptions of tax-related media coverage and its impact on tax compliance," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 54, issue C, pages 58-63, DOI: 10.1016/j.socec.2014.11.001.
• Kaplanoglou, Georgia & Rapanos, Vassilis T., 2015, "Why do people evade taxes? New experimental evidence from Greece," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 56, issue C, pages 21-32, DOI: 10.1016/j.socec.2015.02.005.
• Cullis, John & Jones, Philip & Lewis, Alan & Castiglioni, Cinzia & Lozza, Edoardo, 2015, "Do poachers make harsh gamekeepers? Attitudes to tax evasion and to benefit fraud," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 58, issue C, pages 124-131, DOI: 10.1016/j.socec.2015.08.003.
• Casagrande, Alberto & Cagno, Daniela Di & Pandimiglio, Alessandro & Spallone, Marco, 2015, "The effect of competition on tax compliance: The role of audit rules and shame," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 59, issue C, pages 96-110, DOI: 10.1016/j.socec.2015.08.006.
• Ronconi, Lucas & Zarazaga S.J., Rodrigo, 2015, "Labor Exclusion and the Erosion of Citizenship Responsibilities," World Development, Elsevier, volume 74, issue C, pages 453-461, DOI: 10.1016/j.worlddev.2015.06.004.
• Ilzetzki, Ethan, 2015, "A positive theory of tax reform," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 86283, Oct.
• Eduardo Sanz Gadea, 2015, "Hacia dónde van y hacia dónde deberían ir las normas de fiscalidad internacional," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 88, issue 02, pages 98-123.
• Domingo Carbajo Vasco, 2015, "Objetivos y medidas en la lucha contra el fraude fiscal desde una perspectiva internacional," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 88, issue 02, pages 146-175.
• Lourdes Serna Blanco & Mercedes Vallejo Escudero & Ignacio Zubiri, 2015, "El fraude fiscal en la CAPV. Cuantificación, efectos y medidas para reducirlo," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 88, issue 02, pages 282-311.
• José Rubí Cassinello & Gemma Martínez Bárbara, 2015, "El Concierto Económico, la fiscalidad del futuro y su encaje internacional," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 88, issue 02, pages 312-344.
• Catalina Granda Carvajal, 2015, "Informality and macroeconomic volatility: do credit constraints matter?," Journal of Economic Studies, Emerald Group Publishing Limited, volume 42, issue 6, pages 1095-1111, November, DOI: 10.1108/JES-03-2014-0043.