Research classified by Journal of Economic Literature (JEL) codes

2015

• 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, Centre for Economic Policy Research, number 10372, Jan.
• Filer, Randall K. & Hanousek, Jan & Lichard, Tomáš, 2015, "Measuring the Shadow Economy: Endogenous Switching Regression with Unobserved Separation," CEPR Discussion Papers, Centre for Economic Policy Research, number 10483, Mar.
• Konrad, Kai A. & Stolper, Tim, 2015, "Coordination and the fight against tax havens," CEPR Discussion Papers, Centre for Economic Policy Research, number 10519, Mar.
• Singhal, Monica & Pomeranz, Dina & Carrillo, Paul, 2015, "Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement," CEPR Discussion Papers, Centre for Economic Policy Research, number 10603, May.
• Pagano, Marco & Ellul, Andrew & Schivardi, Fabiano, 2015, "Employment and Wage Insurance within Firms: Worldwide Evidence," CEPR Discussion Papers, Centre for Economic Policy Research, number 10711, Jul.
• Rahman, Aminur & De Giorgi, Giacomo & Ploenzke, Matthew, 2015, "Small Firms' Formalization The Stick Treatment," CEPR Discussion Papers, Centre for Economic Policy Research, number 10779, Aug.
• Ilzetzki, Ethan, 2015, "A Positive Theory of Tax Reform," CEPR Discussion Papers, Centre for Economic Policy Research, 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.
• 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.
• Friedrich Schneider & Konrad Raczkowski & Bogdan Mróz, 2015, "Shadow economy and tax evasion in the EU," Journal of Money Laundering Control, Emerald Group Publishing Limited, volume 18, issue 1, pages 34-51, January, DOI: 10.1108/JMLC-09-2014-0027.
• Bob Rijkers & Leila Baghdadi & Gael Raballand, 2015, "Political Connections and Tariff Evasion: Evidence from Tunisia," Working Papers, Economic Research Forum, number 961, Oct, revised Oct 2015.
• Caterina Astarita, 2015, "Taxing Wealth: Past, Present, Future - Workshop Proceedings," European Economy - Discussion Papers, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 003, Jul.
• Engin ONER, 2015, "Problems and Recommendations over Tax Policies," Expert Journal of Finance, Sprint Investify, volume 3, issue 1, pages 9-20.
• Catrine Jacobsen & Marco Piovesan, 2015, "Tax me if you can: An artefactual field experiment on dishonesty," IFRO Working Paper, University of Copenhagen, Department of Food and Resource Economics, number 2015/05, Mar.
• Farquet, Christophe, 2015, "Imposition des fortunes et finance offshore durant les années 1920: Aux origines de la concurrence fiscale internationale," Working Papers, University of Geneva, Paul Bairoch Institute of Economic History, number unige:55827.
• Ana I. Moro Egido & Angel Solano Garcia, 2015, "The Ends Against the Middle. Attitudes Towards Taxation," ThE Papers, Department of Economic Theory and Economic History of the University of Granada., number 15/03, Jul.
• Stéphane Gauthier & Guy Laroque, 2015, "Redistribution by Means of Lotteries," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number hal-01158155, Jan.
• Stéphane Gauthier & Guy Laroque, 2015, "Redistribution by Means of Lotteries," Post-Print, HAL, number hal-01158155, Jan.
• Lefebvre Mathieu & Pierre Pestieau & Arno Riedl & Marie Claire Villeval, 2015, "Tax evasion and social information: an experiment in Belgium, France, and the Netherlands," Post-Print, HAL, number halshs-01155326, Jun, DOI: 10.1007/s10797-014-9318-z.
• Fabio Galeotti & Reuben Kline & Raimondello Orsini, 2015, "When Foul Play Seems Fair: Dishonesty as a Response to Violations of Just Deserts," Post-Print, HAL, number halshs-02467503, Jun.
• Lefebvre Mathieu & Pierre Pestieau & Arno Riedl & Marie Claire Villeval, 2015, "Tax evasion and social information: an experiment in Belgium, France, and the Netherlands," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-01155326, Jun, DOI: 10.1007/s10797-014-9318-z.
• Stéphane Gauthier & Guy Laroque, 2015, "Redistribution by Means of Lotteries," Sciences Po Economics Publications (main), HAL, number hal-01158155, Jan.
• Cyril Chalendard, 2015, "Use of internal information, external information acquisition and customs underreporting," Working Papers, HAL, number halshs-01179445, Sep.
• Jahnke, Bjoern, 2015, "Tax morale and reciprocity. A case study from Vietnam," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-563, Sep.
• Jahnke, Bjoern, 2015, "How does petty corruption affect tax morale in sub-Saharan Africa? An empirical analysis," Hannover Economic Papers (HEP), Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät, number dp-564, Sep.
• Laszlo Gulyas & Tamás Mahr & Istvan Janos Toth, 2015, "Factors to Curb Tax Evasion: Evidences from the TAXSIM Agent-Based Simulation Model," KRTK-KTI WORKING PAPERS, Institute of Economics, Centre for Economic and Regional Studies, number 1521, Apr.
• Henrekson, Magnus & Sanandaji, Tino, 2015, "Owner-Level Taxes and Business Activity," Working Paper Series, Research Institute of Industrial Economics, number 1086, Oct, revised 19 Feb 2016.
• Gresik, Thomas A. & Schindler, Dirk & Schjelderup, Guttorm, 2015, "Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2015/31, Nov.
• Engström, Per & Hagen, Johannes, 2015, "Income underreporting among the self-employed: a permanent income approach," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2015:2, Jun.
• Caroline M. Hoxby & George B. Bulman, 2015, "The Effects of the Tax Deduction for Postsecondary Tuition: Implications for Structuring Tax-Based Aid," Economics Working Papers, Hoover Institution, Stanford University, number 15114, Sep.
• Angel Solano García, 2015, "Tax Morale with Partisan Parties," Hacienda Pública Española / Review of Public Economics, IEF, volume 213, issue 2, pages 83-108, June.
• Darío Rossignolo, 2015, "El Impuesto sobre la renta Personal y los altos ingresos en América Latina," Hacienda Pública Española / Review of Public Economics, IEF, volume 214, issue 3, pages 115-148, September.
• Juan Monterrey Mayoral & Amparo Sánchez Segura, 2015, "Planificación fiscal y Gobierno Corporativo en las empresas cotizadas españolas," Hacienda Pública Española / Review of Public Economics, IEF, volume 214, issue 3, pages 55-89, September.
• Wray Bradley, 2015, "Transfer Pricing: Increasing Tension Between Multinational Firms And Tax Authorities," Accounting & Taxation, The Institute for Business and Finance Research, volume 7, issue 2, pages 65-73.
• DragoÈ™ Mihai UNGUREANU & Elena-Doina DASCALU, 2015, "Tax Lottery Receipts in Romania, a Different Approach to Fight against Tax Evasion," International Conference on Economic Sciences and Business Administration, Spiru Haret University, volume 2, issue 1, pages 267-275, December.
• Suárez-Alemán, Ancor & Morales Sarriera, Javier & Serebrisky, Tomás & Trujillo, Lourdes, 2015, "When It Comes to Container Port Efficiency, Are All Developing Regions Equal?," IDB Publications (Working Papers), Inter-American Development Bank, number 6788, Jan, DOI: http://dx.doi.org/10.18235/0011671.
• Ronconi, Lucas & Zarazaga, Rodrigo, 2015, "Labor Exclusion and the Erosion of Citizenship Responsibilities," IDB Publications (Working Papers), Inter-American Development Bank, number 6828, Mar, DOI: http://dx.doi.org/10.18235/0011683.
• Ortega, Daniel & Scartascini, Carlos, 2015, "Don't Blame the Messenger: A Field Experiment on Delivery Methods for Increasing Tax Compliance," IDB Publications (Working Papers), Inter-American Development Bank, number 7284, Nov, DOI: https://doi.org/10.18235/0000204.
• Villa, Juan Miguel & Fernandes, Danilo & Bosch, Mariano, 2015, "Nudging the Self-employed into Contributing to Social Security: Evidence from a Nationwide Quasi Experiment in Brazil," IDB Publications (Working Papers), Inter-American Development Bank, number 7313, Nov, DOI: https://doi.org/10.18235/0000214.
• Fretes Cibils, Vicente & Ter-Minassian, Teresa & Scrofina, J. Sebastián & Ortega, Federico & Ríos, Germán & Rasteletti, Alejandro & Ramírez Verdugo, Arturo & Pineda, Emilio & Martínez-Vázquez, Jorge &, 2015, "Decentralizing Revenue in Latin America: Why and How (Executive Summary)," IDB Publications (Books), Inter-American Development Bank, number 6829.
• Fretes Cibils, Vicente & Ter-Minassian, Teresa & Scrofina, J. Sebastián & Ortega, Federico & Ríos, Germán & Rasteletti, Alejandro & Ramírez Verdugo, Arturo & Pineda, Emilio & Martínez-Vázquez, Jorge &, 2015, "Decentralizing Revenue in Latin America: Why and How," IDB Publications (Books), Inter-American Development Bank, number 6883, ISBN: ARRAY(0x68315f80).
• Sara Torregrosa, 2015, "Bypassing progressive taxation: fraud and base erosion in the Spanish income tax (1970-2001)," Working Papers, Institut d'Economia de Barcelona (IEB), number 2015/31.
• Dirk Foremny & Jordi Jofre-Monseny & Albert Solé-Ollé, 2015, "‘Hold that ghost’: using notches to identify manipulation of population-based grants," Working Papers, Institut d'Economia de Barcelona (IEB), number 2015/39.
• Gary Clyde Hufbauer & Euijin Jung & Tyler Moran & Martian Vieiro, 2015, "The OECD's "Action Plan" to Raise Taxes on Multinational Corporations," Working Paper Series, Peterson Institute for International Economics, number WP15-14, Sep.
• Debi KONUKCU ÖNAL & Tarkan CAVUSOGLU, 2015, "An OECD cross-country evidence on the tax evasion and tax rates relationship," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 30, issue 352, pages 31-54.
• Andrea Albarea & Michele Bernasconi & Cinzia Di Novi & Anna Marenzi & Dino Rizzi & Francesca Zantomio, 2015, "Accounting for Tax Evasion Profiles and Tax Expenditures in Microsimulation Modelling. The BETAMOD Model for Personal Income Taxes in Italy," International Journal of Microsimulation, International Microsimulation Association, volume 8, issue 3, pages 99-136.
• Joel Hellier & Ekaterina Kalugina, 2015, "Globalization and the working poor," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 355, Jan.
• Salvador Balle & Lucia Mangiavacchi & Luca Piccoli & Amedeo Spadaro, 2015, "Tax evasion and the optimal non-linear labour income taxation," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 373, Aug.
• Mauro Marè & Antonello Motroni & Francesco Porcelli, 2015, "Family Ties and Underground Economy," Working papers, Società Italiana di Economia Pubblica, number 16, Jan.
• Luigi Bernardi, 2015, "Internet and taxation in the European Union: A primer," Working papers, Società Italiana di Economia Pubblica, number 30, Jul.
• Rosella Levaggi & Francesco Menoncin, 2015, "Dynamic Tax Evasion with Audits based on Conspicuous Consumption," Working papers, Società Italiana di Economia Pubblica, number 33, Oct.
• Paolo Acciari & Francesca Tomarelli & Laura Limosani & Laura Benedetti, 2015, "Measurement of base erosion and profit shifting phenomena through the analysis of FDI stocks," Working Papers, Department of the Treasury, Ministry of the Economy and of Finance, number 3, Sep.
• Rozema, Kyle & Ziebarth, Nicolas R., 2015, "Behavioral Responses to Taxation: Cigarette Taxes and Food Stamp Take-Up," IZA Discussion Papers, IZA Network @ LISER, number 8907, Mar.
• Balafoutas, Loukas & Beck, Adrian & Kerschbamer, Rudolf & Sutter, Matthias, 2015, "The Hidden Costs of Tax Evasion: Collaborative Tax Evasion in Markets for Expert Services," IZA Discussion Papers, IZA Network @ LISER, number 9085, May.
• Drago, Francesco & Mengel, Friederike & Traxler, Christian, 2015, "Compliance Behavior in Networks: Evidence from a Field Experiment," IZA Discussion Papers, IZA Network @ LISER, number 9443, Oct.
• Dominik H. Enste, 2015, "The shadow economy in industrial countries," World of Labour, LISER, pages 127-127, February.
• Friedrich Schneider, 2015, "Does corruption promote emigration?," World of Labour, LISER, pages 192-192, October.
• Michael Weber, 2015, "Measuring disincentives to formal work," World of Labour, LISER, pages 213-213, December.
• Tanaka, Kiyoyasu & Hashiguchi, Yoshihiro, 2015, "Agglomeration effects of informal sector: evidence from Cambodia," IDE Discussion Papers, Institute of Developing Economies, Japan External Trade Organization(JETRO), number 495, Feb.
• Tanaka, Kiyoyasu & Keola, Souknilanh, 2015, "Shedding light on the shadow economy : a nighttime light approach," IDE Discussion Papers, Institute of Developing Economies, Japan External Trade Organization(JETRO), number 531, Aug.
• Roy Cerqueti & Raffaella Coppier, 2015, "Corruptibility and tax evasion," European Journal of Law and Economics, Springer, volume 39, issue 2, pages 355-373, April, DOI: 10.1007/s10657-013-9406-z.
• Michael Pickhardt & Jordi Sardà, 2015, "Size and causes of the underground economy in Spain: a correction of the record and new evidence from the MCDR approach," European Journal of Law and Economics, Springer, volume 39, issue 2, pages 403-429, April, DOI: 10.1007/s10657-013-9431-y.
• Laszlo Goerke, 2015, "Income tax buyouts and income tax evasion," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 22, issue 1, pages 120-143, February, DOI: 10.1007/s10797-013-9302-z.
• Mathieu Lefebvre & Pierre Pestieau & Arno Riedl & Marie Villeval, 2015, "Tax evasion and social information: an experiment in Belgium, France, and the Netherlands," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 22, issue 3, pages 401-425, June, DOI: 10.1007/s10797-014-9318-z.
• Carlos Bethencourt & Lars Kunze, 2015, "The political economics of redistribution, inequality and tax avoidance," Public Choice, Springer, volume 163, issue 3, pages 267-287, June, DOI: 10.1007/s11127-015-0248-9.
• Yoshio Kamijo & Takehito Masuda & Hiroshi Uemura, 2015, "Who is audited? Experimental study on rule-based tax auditing schemes," Working Papers, Kochi University of Technology, School of Economics and Management, number SDES-2015-21, Jul, revised Jul 2015.
• Yoshio Kamijo & Takehito Masuda & Hiroshi Uemura, 2015, "Who is audited? Experimental study on rule-based and human tax auditing schemes," Working Papers, Kochi University of Technology, School of Economics and Management, number SDES-2015-9, Jan, revised Jan 2015.
• Byung-hill Jun & Myeonghwan Cho & Myung-Ho Park, 2015, "Procedural Fairness and Taxpayers�� Response Evidence from an Experimen," Korean Economic Review, Korean Economic Association, volume 31, pages 301-326.
• Sorin Adrian Ciupitu, 2015, "Aspects Regarding the Romanian Fiscal Policy to Prevent and Fight Against Underground Economy," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 7, issue 1, pages 23-27, March.
• Sorin Adrian Ciupitu, 2015, "Management Strategies Required for Preventing and Combating Corruption in Public Administration," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 1, issue 4, pages 103-118, December.
• Dimitrios Varvarigos, 2015, "Cultural Norms, the Persistence of Tax Evasion, and Economic Growth," Discussion Papers in Economics, Division of Economics, School of Business, University of Leicester, number 15/10, May.
• Langenmayr, Dominika, 2015, "Voluntary disclosure of evaded taxes - Increasing revenue, or increasing incentives to evade?," Munich Reprints in Economics, University of Munich, Department of Economics, number 27308.
• Patrice Pieretti & Giuseppe Pulina, 2015, "Tax havens under international pressure: How do they react?," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 15-03.
• Patrice Pieretti & Giuseppe Pulina, 2015, "Does eliminating international profit shifting increase tax revenue in high-tax countries?," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 15-13.
• Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2015, "Employment and Wage Insurance within Firms: Worldwide Evidence," Working Papers CELEG, Dipartimento di Economia e Finanza, LUISS Guido Carli, number 1506.
• Alberto Casagrande & Daniela Di Cagno & Alessandro Pandimiglio & Marco Spallone, 2015, "The Effect of Competition on Tax Compliance: The Role of Audit Rules and Shame," Working Papers CESARE, Dipartimento di Economia e Finanza, LUISS Guido Carli, number 5/2015, May.
• Orkhan Nadirov & Khatai Aliyev, 2015, "Informality, Tax Evasion and the Quality of Business Environment: Evidence from South Caucasian Countries," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, volume 1, issue 2, pages 114-127, DOI: 10.11118/ejobsat.v1i2.17.
• Pavel Semerad, 2015, "How to stop VAT frauds on the fuel market: a usual price rule," MENDELU Working Papers in Business and Economics, Mendel University in Brno, Faculty of Business and Economics, number 2015-54, Jul.
• Oludele Akinloye Akinboade, 2015, "Correlates of Tax Compliance of Small and Medium Size Businesses in Cameroon," Managing Global Transitions, University of Primorska, Faculty of Management Koper, volume 13, issue 4 (Winter, pages 389-413.