Research classified by Journal of Economic Literature (JEL) codes

2016

• 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.
• Cyril Chalendard, 2016, "Shifting-Profits through Tax Loopholes. Evidence from Ecuador," CESifo Working Paper Series, CESifo, number 6240.
• Hoang Ha Nguyen Thi & Till Nikolka, 2016, "The Development of Tax Transparency in OECD Countries," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 14, issue 04, pages 85-89, December.
• 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.
• Hanousek, Jan & Lichard, Tomáš & Torosyan, Karine, 2016, "‘Flattening’ the Tax Evasion: Evidence from the Post-Communist Natural Experiment," CEPR Discussion Papers, Centre for Economic Policy Research, number 11229, Apr.
• Natalia BORZINO & Enrique FATAS & Emmanuel PETERLE, 2016, "In Gov We Trust, Voluntary compliance in networked investment games," Working Papers, CRESE, number 2016-04, Apr.
• 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, EconSciences 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, 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.
• Friedrich SCHNEIDER, 2016, "Estimating the Size of the Shadow Economy: Methods, Problems and Open Questions," Turkish Economic Review, EconSciences 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, EconSciences Journals, volume 3, issue 4, pages 521-533, December.
• 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.
• Brooks, Chris & Godfrey, Chris & Hillenbrand, Carola & Money, Kevin, 2016, "Do investors care about corporate taxes?," Journal of Corporate Finance, Elsevier, volume 38, issue C, pages 218-248, DOI: 10.1016/j.jcorpfin.2016.01.013.
• 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.
• Bognetti, Giuseppe & Santoni, Michele, 2016, "Increasing the substitution elasticity can improve VAT compliance and social welfare," Economic Modelling, Elsevier, volume 58, issue C, pages 293-307, DOI: 10.1016/j.econmod.2016.06.005.
• 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.
• Konrad, Kai A. & Stolper, Tim B.M., 2016, "Coordination and the fight against tax havens," Journal of International Economics, Elsevier, volume 103, issue C, pages 96-107, DOI: 10.1016/j.jinteco.2016.09.006.
• 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.
• Levaggi, Rosella & Menoncin, Francesco, 2016, "Optimal dynamic tax evasion: A portfolio approach," Journal of Economic Behavior & Organization, Elsevier, volume 124, issue C, pages 115-129, DOI: 10.1016/j.jebo.2015.09.003.
• 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.
• Alm, James & Martinez-Vazquez, Jorge & McClellan, Chandler, 2016, "Corruption and firm tax evasion," Journal of Economic Behavior & Organization, Elsevier, volume 124, issue C, pages 146-163, DOI: 10.1016/j.jebo.2015.10.006.
• Litina, Anastasia & Palivos, Theodore, 2016, "Corruption, tax evasion and social values," Journal of Economic Behavior & Organization, Elsevier, volume 124, issue C, pages 164-177, DOI: 10.1016/j.jebo.2015.09.017.
• Jacobsen, Catrine & Piovesan, Marco, 2016, "Tax me if you can: An artifactual field experiment on dishonesty," Journal of Economic Behavior & Organization, Elsevier, volume 124, issue C, pages 7-14, DOI: 10.1016/j.jebo.2015.09.009.
• Kogler, Christoph & Mittone, Luigi & Kirchler, Erich, 2016, "Delayed feedback on tax audits affects compliance and fairness perceptions," Journal of Economic Behavior & Organization, Elsevier, volume 124, issue C, pages 81-87, DOI: 10.1016/j.jebo.2015.10.014.
• 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.
• Gobena, Lemessa Bayissa & Van Dijke, Marius, 2016, "Power, justice, and trust: A moderated mediation analysis of tax compliance among Ethiopian business owners," Journal of Economic Psychology, Elsevier, volume 52, issue C, pages 24-37, DOI: 10.1016/j.joep.2015.11.004.
• Casal, Sandro & Kogler, Christoph & Mittone, Luigi & Kirchler, Erich, 2016, "Tax compliance depends on voice of taxpayers," Journal of Economic Psychology, Elsevier, volume 56, issue C, pages 141-150, DOI: 10.1016/j.joep.2016.06.005.
• Pántya, József & Kovács, Judit & Kogler, Christoph & Kirchler, Erich, 2016, "Work performance and tax compliance in flat and progressive tax systems," Journal of Economic Psychology, Elsevier, volume 56, issue C, pages 262-273, DOI: 10.1016/j.joep.2016.08.002.
• Alm, James & Bruner, David M. & McKee, Michael, 2016, "Honesty or dishonesty of taxpayer communications in an enforcement regime," Journal of Economic Psychology, Elsevier, volume 56, issue C, pages 85-96, DOI: 10.1016/j.joep.2016.06.001.
• 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.
• Dulleck, Uwe & Fooken, Jonas & Newton, Cameron & Ristl, Andrea & Schaffner, Markus & Torgler, Benno, 2016, "Tax compliance and psychic costs: Behavioral experimental evidence using a physiological marker," Journal of Public Economics, Elsevier, volume 134, issue C, pages 9-18, DOI: 10.1016/j.jpubeco.2015.12.007.
• Zoutman, Floris T. & Jacobs, Bas, 2016, "Optimal redistribution and monitoring of labor supply," Journal of Public Economics, Elsevier, volume 135, issue C, pages 15-31, DOI: 10.1016/j.jpubeco.2015.12.008.
• Berger, Melissa & Fellner-Röhling, Gerlinde & Sausgruber, Rupert & Traxler, Christian, 2016, "Higher taxes, more evasion? Evidence from border differentials in TV license fees," Journal of Public Economics, Elsevier, volume 135, issue C, pages 74-86, DOI: 10.1016/j.jpubeco.2016.01.007.
• Gresik, Thomas A., 2016, "Allowing firms to choose between separate accounting and formula apportionment taxation," Journal of Public Economics, Elsevier, volume 138, issue C, pages 32-42, DOI: 10.1016/j.jpubeco.2016.04.002.
• Dharmapala, Dhammika, 2016, "Cross-border tax evasion under a unilateral FATCA regime," Journal of Public Economics, Elsevier, volume 141, issue C, pages 29-37, DOI: 10.1016/j.jpubeco.2016.07.006.
• Paetzold, Jörg & Winner, Hannes, 2016, "Taking the high road? Compliance with commuter tax allowances and the role of evasion spillovers," Journal of Public Economics, Elsevier, volume 143, issue C, pages 1-14, DOI: 10.1016/j.jpubeco.2016.08.001.
• 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.
• Huang, Jason & Rios, Juan, 2016, "Optimal tax mix with income tax non-compliance," Journal of Public Economics, Elsevier, volume 144, issue C, pages 52-63, DOI: 10.1016/j.jpubeco.2016.10.001.
• 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.
• Liu, Xuepeng & Shi, Huimin & Ferrantino, Michael, 2016, "Tax evasion through trade intermediation: Evidence from Chinese exporters," International Review of Economics & Finance, Elsevier, volume 42, issue C, pages 518-535, DOI: 10.1016/j.iref.2015.10.022.
• 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.
• Christian Beer & Ernest Gnan & Urs W. Birchler (ed.), 2016, "Cash on Trial," SUERF Studies, SUERF - The European Money and Finance Forum, number 2016/1, ISBN: ARRAY(0x9be1dd50), May.
• R.Kavita Rao & Suranjali Tandon, 2016, "Revisiting the Tax Compliance Problem using Prospect Theory," Working Papers, eSocialSciences, number id:11225, Aug.
• 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.

2015

• Ralph-C. Bayer & Harald Oberhofer & Hannes Winner, 2015, "The Occurrence of Tax Amnesties: Theory and Evidence," Adelaide Economics Working Papers, Adelaide University, School of Economics, 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.