Research classified by Journal of Economic Literature (JEL) codes

2015

• Kangoh Lee, 2015, "Timing of Penalties, Tax Rates, and Tax Evasion," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 71, issue 1, pages 37-52, March, DOI: 10.1628/001522108X14180276055699.
• Marcelo Arbex & Enlinson Mattos & Laudo M. Ogura, 2015, "Welfare and Inequality with Hard-to-Tax Markets," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 71, issue 3, pages 371-384, September, DOI: 10.1628/001522108X14364466904583.
• Markus Diller & Johannes Lorenz, 2015, "Tax Aggressiveness of Taxpayers with Heterogeneous Income and Uncertainty about Taxable Income," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 71, issue 4, pages 506-530, December, DOI: 10.1628/001522108X14468039983521.
• Francesco Farina & Stefania Ottone & Ferrucio Ponzano, 2015, "What kind of Welfare State do you prefer? An experiment on framing the social insurance scheme," Working Papers, University of Milano-Bicocca, Department of Economics, number 295, Mar, revised Mar 2015.
• Stefania Ottone & Ferruccio Ponzano & Giulia Andrighetto, 2015, "Tax Compliance Under Different Institutional Settings in the EU: An Experimental Analysis," Working Papers, University of Milano-Bicocca, Department of Economics, number 307, Aug, revised Aug 2015.
• Alessandro Santoro, 2015, "Do Small Businesses Respond to an Increase in the Probability of a Tax Audit? Evidence from a Policy Reform in Italy," Working Papers, University of Milano-Bicocca, Department of Economics, number 308, Sep, revised Sep 2015.
• Tibor Pál & Zsófia Tóth, 2015, "Corporate Income Tax Avoidance in the European Arena," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, volume 11, issue 02, pages 61-68.
• Rhea Molato, 2015, "Public-Private Wage Differentials and the Quality of Government Workers in the Philippines," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2015-06, Jun.
• Stéphane Gauthier & Guy Laroque, 2015, "Redistribution by Means of Lotteries," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 15005, Jan, DOI: 10.1016/j.jet.2017.04.002.
• John Coglianese & Lucas W. Davis & Lutz Kilian & James H. Stock, 2015, "Anticipation, Tax Avoidance, and the Price Elasticity of Gasoline Demand," NBER Working Papers, National Bureau of Economic Research, Inc, number 20980, Feb.
• Lorenzo Casaburi & Ugo Troiano, 2015, "Ghost-House Busters: The Electoral Response to a Large Anti Tax Evasion Program," NBER Working Papers, National Bureau of Economic Research, Inc, number 21185, May.
• Ricardo Perez-Truglia & Ugo Troiano, 2015, "Shaming Tax Delinquents," NBER Working Papers, National Bureau of Economic Research, Inc, number 21264, Jun.
• Joel Slemrod & Brett Collins & Jeffrey Hoopes & Daniel Reck & Michael Sebastiani, 2015, "Does Credit-card Information Reporting Improve Small-business Tax Compliance?," NBER Working Papers, National Bureau of Economic Research, Inc, number 21412, Jul.
• Nikolaos Artavanis & Adair Morse & Margarita Tsoutsoura, 2015, "Tax Evasion across Industries: Soft Credit Evidence from Greece," NBER Working Papers, National Bureau of Economic Research, Inc, number 21552, Sep.
• Caroline M. Hoxby & George B. Bulman, 2015, "The Effects of the Tax Deduction for Postsecondary Tuition: Implications for Structuring Tax-Based Aid," NBER Working Papers, National Bureau of Economic Research, Inc, number 21554, Sep.
• Rao, R. Kavita & Tandon, Suranjali, 2015, "Designing Policies in the Presence of Hawala Markets," Working Papers, National Institute of Public Finance and Policy, number 15/142, Jan.
• Kumar, Sudhanshu & Rao, R. Kavita, 2015, "Minimising Selection Failure and Measuring Tax Gap: An Empirical Model," Working Papers, National Institute of Public Finance and Policy, number 15/150, May.
• William M. Doerner & Keith R. Ihlanfeldt, 2015, "The Role of Representative Agents in the Property Tax Appeals Process," National Tax Journal, National Tax Association;National Tax Journal, volume 68, issue 1, pages 59-92, March, DOI: 10.17310/ntj.2015.1.03.
• Philip DeCicca & Donald Kenkel & Feng Liu, 2015, "Reservation Prices: An Economic Analysis of Cigarette Purchases on Indian Reservations," National Tax Journal, National Tax Association;National Tax Journal, volume 68, issue 1, pages 93-118, March, DOI: 10.17310/ntj.2015.1.04.
• Philip Hemmings & Annamaria Tuske, 2015, "Improving Taxes and Transfers in Australia," OECD Economics Department Working Papers, OECD Publishing, number 1199, Mar, DOI: 10.1787/5js4h5lz07r4-en.
• Christian Daude & Sarah Perret & Bert Brys, 2015, "Making Colombia's Tax Policy More Efficient, Fair and Green," OECD Economics Department Working Papers, OECD Publishing, number 1234, May, DOI: 10.1787/5js0cqs9605g-en.
• James M. Bishop, 2015, "Interacting Effects of State Cigarette Taxes on Smoking Participation," Economics Working Paper Series, Oklahoma State University, Department of Economics and Legal Studies in Business, number 1601, Oct.
• Mura Petru-Ovidiu, 2015, "Public Finance Sustainability In Romania. Recent Developments," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 757-769, July.
• Nichita Ramona-Anca, 2015, "Knowledge Is Power. Improving Tax Compliance By Means Of Boosting Tax Literacy," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 770-774, July.
• Volker Meier & Andreas Wagener, 2015, "Do Mobile Pensioners Threaten the Deferred Taxation of Savings?," CESifo Economic Studies, CESifo Group, volume 61, issue 2, pages 465-483.
• Marcelo Arbex & Enlinson Mattos, 2015, "Optimal sales tax rebates and tax enforcement consumers," Oxford Economic Papers, Oxford University Press, volume 67, issue 2, pages 479-493.
• Nichita Ramona-Anca, 2015, "Scrutinizing the Tax Compliance Puzzle via Tax Literacy," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 848-851, May.
• Agnes Sipos, 2015, "Shared State Taxes And Tax Policy Of Local Self-Governments In Connection With Tax Morale," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, volume 10, issue 3, pages 65-88, September, DOI: 10.12775/EQUIL.2015.025.
• Agnes Sipos, 2015, "Shared state taxes and tax policy of local self-governments in connection with tax morale," Working Papers, Institute of Economic Research, number 101/2015, Apr, revised Apr 2015.
• Ingrid Majerová, 2015, "The impact of selected variables on the VAT gap in the Member States of the European Union," Working Papers, Institute of Economic Research, number 76/2015, Apr, revised Apr 2015.
• Andreea Lavinia Cazacu (Neamţu), 2015, "An approach on links between transfer pricing and tax havens," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 15, issue 1, pages 51-58.
• Stella Quimbo & Xylee Javier, 2015, "Rethinking the taxation of compensation income in the Philippines," Philippine Review of Economics, University of the Philippines School of Economics and Philippine Economic Society, volume 51, issue 1, pages 1-22, June.
• Maria Poço & Cidália Lopes & Alexandre Silva, 2015, "Perception of tax evasion and tax fraud in Portugal: a sociological study," OBEGEF Working Papers, OBEGEF - Observatório de Economia e Gestão de Fraude;OBEGEF Working Papers on Fraud and Corruption, number 039, Feb.
• Gupta, Poonam, 2015, "Generating Larger Tax Revenue in South Asia," MPRA Paper, University Library of Munich, Germany, number 61443, Jan.
• Epaphra, Manamba, 2015, "Tax Rates and Tax Evasion: Evidence from Missing Imports in Tanzania," MPRA Paper, University Library of Munich, Germany, number 62328.
• Soldatos, Gerasimos T., 2015, "Tax Aversion, Laffer Curve, and the Self-financing of Tax Cuts," MPRA Paper, University Library of Munich, Germany, number 62470, May.
• Ioannidis, Yiorgos, 2015, "The political economy of the distributional character of the Greek taxation system (1995–2008)," MPRA Paper, University Library of Munich, Germany, number 64033.
• Rathke, Alex Augusto Timm, 2015, "Note on tax enforcement and transfer pricing manipulation," MPRA Paper, University Library of Munich, Germany, number 65337, Apr.
• Qureshi, Tehseen Ahmed & Mahmood, Zafar, 2015, "The Size of Trade Misinvoicing in Pakistan," MPRA Paper, University Library of Munich, Germany, number 65801, Jun.
• Rathke, Alex, 2015, "Transfer pricing manipulation, tax penalty cost and the impact of foreign profit taxation," MPRA Paper, University Library of Munich, Germany, number 66133, Aug.
• Sokolovska, Olena & Sokolovskyi, Dmytro, 2015, "Tax evasion as a determinant of corruption: a game-theoretical analysis," MPRA Paper, University Library of Munich, Germany, number 66423, revised 2015.
• Bishop, James, 2015, "Interacting effects of state cigarette taxes on smoking participation," MPRA Paper, University Library of Munich, Germany, number 66609, Sep.
• Sato, Hideki, 2015, "Favoritism toward the Poor and a Discontinuous Tax Structure," MPRA Paper, University Library of Munich, Germany, number 66945, Apr, revised Jun 2015.
• Feige, Edgar L., 2015, "Reflections on the meaning and measurement of Unobserved Economies: What do we really know about the “Shadow Economy”?," MPRA Paper, University Library of Munich, Germany, number 68466, Dec.
• Kayis-Kumar, Ann, 2015, "Taxing cross-border intercompany transactions: are financing activities fungible?," MPRA Paper, University Library of Munich, Germany, number 71615, Jul.
• Tazhitdinova, Alisa, 2015, "Reducing Evasion Through Self-Reporting: Theory and Evidence from Charitable Contributions," MPRA Paper, University Library of Munich, Germany, number 81612, revised 2017.
• Sanchez, Gonzalo E, 2015, "The Impact of Low-Cost Intervention on Tax Compliance: Regression Discontinuity Evidence," MPRA Paper, University Library of Munich, Germany, number 94949, May.
• Růžena Kohoutková & Hana Zídková, 2015, "Reverse Charge and the Cash Flow of the Public Budgets in the Czech Republic
  [Všeobecný přenos daňové povinnosti a cash-flow veřejných rozpočtů České republiky]," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2015, issue 6, pages 47-61, DOI: 10.18267/j.aop.491.
• Petr Janský, 2015, "Indicators of Taxation of Multinational Enterprises in the Czech Republic
  [Ukazatele zdanění mezinárodních společností v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2015, issue 4, pages 24-38, DOI: 10.18267/j.cfuc.457.
• Veronika Solilová & Danuše Nerudová, 2015, "Sixth Method as a Simplified Measurement for SMEs?," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2015, issue 3, pages 45-61, DOI: 10.18267/j.efaj.145.
• Nuno Trindade Magessi & Luis Antunes, 2015, "Risk Perception and Risk Attitude on a Tax Evasion Context," Central European Journal of Economic Modelling and Econometrics, Central European Journal of Economic Modelling and Econometrics, volume 7, issue 3, pages 127-149, September.
• Gerasimos T. Soldatos, 2015, "Tax Aversion, Laffer Curve, and the Self-financing of Tax Cuts," Applied Economics and Finance, Redfame publishing, volume 2, issue 2, pages 14-18, May.
• Ricardo Zilvety Derpic & Horacio Villegas Quino & Javier Aliaga Lordemann, 2015, "La Cohesión Social Económica y su Efecto sobre la el Pago de Impuestos en la Ciudad de La Paz," Documentos de trabajo, Instituto de Investigaciones Socio-Económicas (IISEC), Universidad Católica Boliviana, number 0/0000, Jan.
• Ricardo Zilvety Derpic & Horacio Villegas Quino & Javier Aliaga Lordemann, 2015, "La Cohesión Social Económica y su Efecto sobre la el Pago de Impuestos en la Ciudad de La Paz," Documentos de trabajo, Instituto de Investigaciones Socio-Económicas (IISEC), Universidad Católica Boliviana, number 1/2015, Jan.
• Ricardo Zilvety Derpic & Horacio Villegas Quino & Javier Aliaga Lordemann, 2015, "La cohesión social y sus efectos sobre la disposición a pagar impuestos. Un estudio de corte transversal para la ciudad de La Paz," Revista Latinoamericana de Desarrollo Economico, Carrera de Economía de la Universidad Católica Boliviana (UCB), issue 23, pages 27-66.
• Javier Aliaga Lordemann & Ana Oropeza Farell, 2015, "Análisis experimental de la Curva de Laffer y la evasión fiscal de Bolivia," Revista Latinoamericana de Desarrollo Economico, Carrera de Economía de la Universidad Católica Boliviana (UCB), issue 24, pages 121-153.
• IONESCU Luminiţa, 2015, "Corruption And Internal Control Weaknesses. Case Study Romania," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 6, issue 1, pages 41-48.
• Andreas Diekmann & Wojtek Przepiorka & Heiko Rauhut, 2015, "Lifting the veil of ignorance: An experiment on the contagiousness of norm violations," Rationality and Society, , volume 27, issue 3, pages 309-333, August, DOI: 10.1177/1043463115593109.
• Colin C. Williams & Ioana A. Horodnic, 2015, "Who Participates in the Undeclared Economy in South-Eastern Europe? An Evaluation of the Marginalization Thesis," South-Eastern Europe Journal of Economics, Association of Economic Universities of South and Eastern Europe and the Black Sea Region, volume 13, issue 2, pages 157-175.
• Luca Barbone & Mikhail Bonch-Osmolovskiy & Grzegorz Poniatowski, 2015, "Study to quantify and analyse the VAT GAP in the EU member states," CASE Network Reports, CASE-Center for Social and Economic Research, number 0124.
• Francesco Drago & Friederike Mengel & Christian Traxler, 2015, "Compliance Behavior in Networks: Evidence from a Field Experiment," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 419, Oct.
• Salvatore Capasso & Stefano Monferrà & Gabriele Sampagnaro, 2015, "The Shadow Economy and Banks’ Lending Technology," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 422, Dec.
• Michał Kałdoński, 2015, "Unikanie opodatkowania w firmach rodzinnych notowanych na Giełdzie Papierów Wartościowych w Warszawie," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 2, pages 79-111.
• Wilfried Anicet Kouamé, 2015, "Tax Morale and Trust in Public Institutions," Cahiers de recherche, Departement d'économique de l'École de gestion à l'Université de Sherbrooke, number 15-14, Dec, revised Oct 2017.
• Dragos Mihai UNGUREANU & Elena-Doina DASCALU, 2015, "Improving VAT Compliance in Romania by Implementing a New Tool - Tax Lottery Receipts," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, volume 4, issue 4, pages 47-57, December.
• Matti Viren, 2015, "Why so little revenues are obtained from a presumed large shadow economy?," Economics of Governance, Springer, volume 16, issue 2, pages 101-123, May, DOI: 10.1007/s10101-015-0165-x.
• Christoph Kogler & Stephan Muehlbacher & Erich Kirchler, 2015, "Testing the “slippery slope framework” among self-employed taxpayers," Economics of Governance, Springer, volume 16, issue 2, pages 125-142, May, DOI: 10.1007/s10101-015-0158-9.
• Nigar Hashimzade & Gareth Myles & Frank Page & Matthew Rablen, 2015, "The use of agent-based modelling to investigate tax compliance," Economics of Governance, Springer, volume 16, issue 2, pages 143-164, May, DOI: 10.1007/s10101-014-0151-8.
• Luisanna Onnis & Patrizio Tirelli, 2015, "Shadow economy: Does it matter for money velocity?," Empirical Economics, Springer, volume 49, issue 3, pages 839-858, November, DOI: 10.1007/s00181-015-0914-2.
• James Serocki & Kevin Murphy, 2015, "The effect of the U.S. federal income tax appraisal requirement on noncash charitable contributions for individuals," Journal of Economics and Finance, Springer;Academy of Economics and Finance, volume 39, issue 1, pages 171-188, January, DOI: 10.1007/s12197-013-9264-0.
• Christof Beuselinck & Marc Deloof & Ann Vanstraelen, 2015, "Cross-jurisdictional income shifting and tax enforcement: evidence from public versus private multinationals," Review of Accounting Studies, Springer, volume 20, issue 2, pages 710-746, June, DOI: 10.1007/s11142-014-9310-y.
• Franz W. Wagner, 2015, "Die Wissenschaft von der Unternehmensbesteuerung — eine ökonomische Disziplin," Schmalenbach Journal of Business Research, Springer, volume 67, issue 4, pages 522-548, December, DOI: 10.1007/BF03373030.
• Jonas Fooken & Thomas Hemmelgarn & Benedikt Herrmann, 2015, "Improving VAT compliance – random awards for tax compliance," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 51, Jan.
• Heiner Schmittdiel, 2015, "Voluntary Disclosure Programs for Tax Evaders," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 15-128/VII, Nov.
• Hoseini, Mohammad, 2015, "Value-Addes Tax and Shadow Economy : the Role of Input-Output Linkages (revision of CentER Discussion Paper 2013-036)," Discussion Paper, Tilburg University, Center for Economic Research, number 2015-058.
• Luigi Mittone & Johannes Buckenmaier & Eugen Dimant, 2015, "Tax Evasion Revised: Surprising Experimental Evidence on the Role of Principal Witness Regulations and Differences in Gender Attitudes," CEEL Working Papers, Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia, number 1505.
• James Alm & Timothy R. Hodge & Gary Sands & Mark Skidmore, 2015, "Detroit Property Tax Delinquency---Social Contract in Crisis," Working Papers, Tulane University, Department of Economics, number 1508, Aug.
• James Alm, 2015, "Understanding and Combatting Tax Evasion," Working Papers, Tulane University, Department of Economics, number 1509, Aug.
• James Alm & Kim M. Bloomquist & Michael McKee, 2015, "On the External Validity of Laboratory Tax Compliance Experiments," Working Papers, Tulane University, Department of Economics, number 1512, Aug.
• James Alm & Jeremy Clark & Kara Leibel, 2015, "Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States," Working Papers, Tulane University, Department of Economics, number 1514, Aug.
• James Alm & Brian Erard, 2015, "Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers," Working Papers, Tulane University, Department of Economics, number 1517, Aug.
• Salvador Balle & Lucia Mangiavacchi & Luca Piccoli & Amedeo Spadaro, 2015, "Tax evasion and the optimal non-linear labour income taxation," DEA Working Papers, Universitat de les Illes Balears, Departament d'Economía Aplicada, number 68.
• Alvaro Forteza & Cecilia Noboa, 2015, "Tolerance to Tax Evasion," Documentos de Trabajo (working papers), Department of Economics - dECON, number 1015, Nov.
• Natalia Borzino & Enrique Fatas & Emmanuel Peterle, 2015, "In Gov we trust: Voluntary compliance in networked investment games," Working Paper series, University of East Anglia, Centre for Behavioural and Experimental Social Science (CBESS), School of Economics, University of East Anglia, Norwich, UK., number 15-21, Dec.
• 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," Working Papers, Department of Economics, University of Venice "Ca' Foscari", number 2015:24.
• MIHĂILĂ, Nicoleta, 2015, "The Role Of Entrepreneurship In Economic Growth. Comparative Aspects Romania Versus European Union," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 2, issue 1, pages 232-239.
• Liu,Xuepeng & Shi,Huimin & Ferrantino,Michael Joseph, 2015, "Tax evasion through trade intermediation : evidence from Chinese exporters," Policy Research Working Paper Series, The World Bank, number 7232, Apr.
• De Giorgi,Giacomo & Ploenzke,Matthew & Rahman,Aminur, 2015, "Small firms? formalization : the stick treatment," Policy Research Working Paper Series, The World Bank, number 7318, Jun.
• Rijkers,Bob & Baghdadi,Leila & Raballand,Gael J. R. F. & Rijkers,Bob & Baghdadi,Leila & Raballand,Gael J. R. F., 2015, "Political connections and tariff evasion : evidence from Tunisia," Policy Research Working Paper Series, The World Bank, number 7336, Jun.
• Almunia, Miguel & Lopez-Rodriguez, David, 2015, "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 1070.
• Coglianese, John & Davis, Lucas W. & Kilian, Lutz & Stock, James H., 2015, "Anticipation, tax avoidance, and the price elasticity of gasoline demand," CFS Working Paper Series, Center for Financial Studies (CFS), number 503.
• Ellul, Andrew & Pagano, Marco & Schivardi, Fabiano, 2015, "Employment and wage insurance within firms: Worldwide evidence," CFS Working Paper Series, Center for Financial Studies (CFS), number 517.
• Rathke, Alex A. T., 2015, "Transfer pricing manipulation, tax penalty cost and the impact of foreign profit taxation," EconStor Conference Papers, ZBW - Leibniz Information Centre for Economics, number 129075, Aug.
• Hentze, Tobias, 2015, "Der Beitrag multinationaler Unternehmen zum deutschen Steueraufkommen," IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung, Institut der deutschen Wirtschaft (IW) / German Economic Institute, volume 42, issue 2, pages 43-59, DOI: 10.2373/1864-810X.15-02-03.
• Wrede, Matthias & Abraham, Martin & Lorek, Kerstin & Richter, Friedemann, 2015, "Collusive Tax Evasion and Social Norms," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 112859.
• Rincke, Johannes & Boyer, Pierre & Dwenger, Nadja, 2015, "Do Taxes Crowd Out Intrinsic Motivation? Field-Experimental Evidence from Germany," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 112951.
• Riedel, Nadine & Böhm, Tobias & Karkinsky, Tom & Knoll, Bodo, 2015, "Corporate Taxes and Strategic Patent Location within Multinational Firms," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 112978.
• Koch, Christian & Müller, Cornelius, 2022, "Tax Amnesties and the Insurance Effect: An Experimental Study," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 112991, revised 2022.
• Langenmayr, Dominika Irma, 2015, "Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy, Verein für Socialpolitik / German Economic Association, number 113101.
• Berger, Melissa & Fellner-Röhling, Gerlinde & Sausgruber, Rupert & Traxler, Christian, 2015, "Higher taxes, more evasion? Evidence from border differentials in TV license fees," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 15-008.
• Dudar, Olena & Spengel, Christoph & Voget, Johannes, 2015, "The impact of taxes on bilateral royalty flows," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 15-052.

2014

• Horga Maria-Gabriela & Dãnilã Alexandra, 2014, "Tax Evasion within European Union - VAT Fraud," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 3, pages 26-31, May.
• Victor Abola & Deborah Sy & Ryan Denniston & Anthony So, 2014, "Empirical measurement of illicit tobacco trade in the Philippines," Philippine Review of Economics, University of the Philippines School of Economics and Philippine Economic Society, volume 51, issue 2, pages 83-96, December.
• Leung, Charles Ka Yui & Leung, Tommy Tin Cheuk & Tsang, Byron Kwok Ping, 2014, "Tax-driven Bunching of Housing Market Transactions: The case of Hong Kong," MPRA Paper, University Library of Munich, Germany, number 53729, Feb.
• Cebula, Richard, 2014, "Where Has the Currency Gone? And Why? The Underground Economy and Personal Income Tax Evasion in the U.S., 1970-2008," MPRA Paper, University Library of Munich, Germany, number 55284, Apr.
• Cebula, Richard & Boylan, Robert & Foley, Maggie & Isard, Douglass, 2014, "Implications of Recent Federal Personal Income Tax Increases for Income Tax Evasion, Tax Revenues, and Budget Deficits," MPRA Paper, University Library of Munich, Germany, number 55308, Apr.
• Sabatini, Fabio & Sarracino, Francesco & Yamamura, Eiji, 2014, "Social norms on rent seeking and preferences for redistribution," MPRA Paper, University Library of Munich, Germany, number 57151, Jul.
• Bilgin, Cevat, 2014, "Determinants of Tax Morale in Spain and Turkey: An Empirical Analysis," MPRA Paper, University Library of Munich, Germany, number 57204.
• Cebula, Richard & Nair-Reichert, Usha, 2014, "Access to Higher Public Education and Locational Choices of Undocumented Migrants," MPRA Paper, University Library of Munich, Germany, number 57277, Jul.
• Jellal, Mohamed, 2014, "Firmes industrielles concurrence et corruption
  [Industrial firms competition and corruption]," MPRA Paper, University Library of Munich, Germany, number 57284, Jul.
• Bethencourt, Carlos & Kunze, Lars, 2014, "On the intergenerational nature of criminal behavior," MPRA Paper, University Library of Munich, Germany, number 58344, Sep.
• Litina, Anastasia & Palivos, Theodore, 2014, "Corruption, Tax Evasion and Social Values," MPRA Paper, University Library of Munich, Germany, number 58438, Sep.
• Estrada, Fernando, 2014, "Progresividad e impuesto de guerra: análisis de la Ley 002 de las Farc después de 10 años
  [Progressivity and war tax: analysis of Act 002 of the FARC after 10 years]," MPRA Paper, University Library of Munich, Germany, number 58462.
• Mitra, Shalini, 2014, "Tax Evasion, Tax Policies and the Role Played by Financial Markets," MPRA Paper, University Library of Munich, Germany, number 58977, Sep.
• Estrada, Fernando, 2014, "El capital en el siglo XXI de Thomas Piketty
  [Thomas Piketty’s Capital in the 21st century]," MPRA Paper, University Library of Munich, Germany, number 60662.
• Estrada, Fernando, 2014, "Thomas Piketty’s Capital in the 21st Century," MPRA Paper, University Library of Munich, Germany, number 60682.
• Soldatos, Gerasimos T., 2014, "On the Relative Size of Direct and Indirect Taxation," MPRA Paper, University Library of Munich, Germany, number 60857.
• Doerner, William & Ihlanfeldt, Keith, 2014, "The Role of Representative Agents in the Property Tax Appeals Process," MPRA Paper, University Library of Munich, Germany, number 61019.
• Soldatos, Gerasimos, 2014, "Indirect Tax Incidence under Inelastic Underground Economy Demand," MPRA Paper, University Library of Munich, Germany, number 64598.
• Boylan, Robert & Cebula, Richard & Foley, Maggie & Izard, Douglass, 2014, "Implication of Recent Federal Personal Income Tax Increases for Income Tax Evasion, Tax Revenues, and Budget Deficits," MPRA Paper, University Library of Munich, Germany, number 68405, Jul.
• Hana Zídková, 2014, "Discussion of methods estimating the VAT gap
  [Diskuse metod odhadů mezery DPH]," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2014, issue 4, pages 3-15, DOI: 10.18267/j.aop.442.
• Savina Finardi & Alena Vančurová, 2014, "Estimation of a Tax Gap in the Personal Income Tax by Means of National Accounts," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2014, issue 2, pages 66-78, DOI: 10.18267/j.efaj.120.
• Hana Zídková, 2014, "Determinants of VAT Gap in EU," Prague Economic Papers, Prague University of Economics and Business, volume 2014, issue 4, pages 514-530, DOI: 10.18267/j.pep.496.
• Richard J. Cebula, 2014, "The underground economy in the U.S.A.: preliminary new evidence on the impact of income tax rates (and other factors) on aggregate tax evasion 1975-2008," PSL Quarterly Review, Economia civile, volume 67, issue 271, pages 451-481.
• Renzo Orsi & Davide Raggi & Francesco Turino, 2014, "Size, Trend, and Policy Implications of the Underground Economy," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 17, issue 3, pages 417-436, July, DOI: 10.1016/j.red.2013.11.001.
• Yanos Zylberberg & Francesco Pappada, 2014, "Austerity plans and tax evasion : theory and evidence from Greece," 2014 Meeting Papers, Society for Economic Dynamics, number 1031.
• Richard J. Cebula, 2014, "Where Has The Currency Gone? And Why? The Underground Economy And Personal Income Tax Evasion In The U.S., 1970-2008," Review of Economic Analysis, Digital Initiatives at the University of Waterloo Library, volume 6, issue 1, pages 36-52, June.
• Gabriel Ulyssea, 2014, "Firms, Informality and Development: Theory and evidence from Brazil," Textos para discussão, Department of Economics PUC-Rio (Brazil), number 632, Dec.
• Deniz Turan & Ali Yurdakul, 2014, "Tax Morale in Transition Countries," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 5, issue 1, pages 123-141.
• Ralph-C. Bayer & Harald Oberhofer & Hannes Winner, 2014, "The Occurrence of Tax Amnesties: Theory and Evidence," Working Papers in Economics, University of Salzburg, number 2014-6, Nov.
• Luminiţa IONESCU & Florentin CALOIAN, 2014, "Bureaucracy And Corruption In Public Sector Accounting," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 5, issue 1, pages 17-23.
• Dominik Gajewski, 2014, "Polityka podatkowa państw członkowskich Unii Europejskiej w świetle polityki publicznej," Studia z Polityki Publicznej / Public Policy Studies, Warsaw School of Economics, volume 1, issue 3, pages 1-11.
• Klaus Beckmann & Susan Gattke, 2014, "Tax evasion and cognitive dissonance," Working Paper, Helmut Schmidt University, Hamburg, number 142/2014, Apr.
• Thorben Kundt, 2014, "Applying “Benford’s law” to the Crosswise Model: Findings from an online survey on tax evasion," Working Paper, Helmut Schmidt University, Hamburg, number 148/2014, Jul.
• Amedeo Argentiero & Matilde Guarino, 2014, "I metodi di misurazione dell’Economia Non Osservata," Rivista di Politica Economica, SIPI Spa, issue 1, pages 429-462, January-M.
• Костин А.В., 2014, "Модель генерации теневой экономики в процессе взаимодействия государства и населения. Model of the shadow economy emergence in the interaction between the state and population ," Мир экономики и управления // Вестник НГУ. Cерия: Cоциально-экономические науки, Socionet;Новосибирский государственный университет, volume 14, issue 1, pages 15-26.
• Luca Barbone & Mikhail Bonch-Osmolovskiy & Grzegorz Poniatowski, 2014, "2012 Update Report to the Study to quantify and analyse the VAT Gap in the EU-27 Member States," CASE Network Reports, CASE-Center for Social and Economic Research, number 0120.
• Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2014, "Employment and Wage Insurance within Firms: Worldwide Evidence," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 369, Jul, revised 16 Sep 2017.
• Noor Sharoja Sapiei, 2014, "Tax Agents Perceptions of the Corporate Taxpayersâ?? Compliance Costs under the Self-assessment System," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 0100268, May.
• Pavla Nikolovova & Filip Pertold & Mario Vozar, 2014, "Self-employment and Small Workplaces in the Czech and Slovak Republics: Microeconometric Analysis of Labor Force Transitions," Proceedings of Economics and Finance Conferences, International Institute of Social and Economic Sciences, number 0402132, Jul.
• Arturo Antón, 2014, "The effect of payroll taxes on employment and wages under high labor informality," IZA Journal of Labor & Development, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), volume 3, issue 1, pages 1-23, December, DOI: 10.1186/2193-9020-3-20.
• Maria Arezzo, 2014, "Social Capital and Undeclared Work: An Empirical Analysis in Italy from 1998 to 2008," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, volume 118, issue 2, pages 695-709, September, DOI: 10.1007/s11205-013-0434-4.
• Erlend E. Bø & Joel Slemrod & Thor O. Thoresen, 2014, "Taxes on the internet. Deterrence effects of public disclosure," Discussion Papers, Statistics Norway, Research Department, number 770, Jan.
• Merike Kukk & Karsten Staehr, 2014, "Income underreporting by households with business income: evidence from Estonia," Post-Communist Economies, Taylor & Francis Journals, volume 26, issue 2, pages 257-276, June, DOI: 10.1080/14631377.2014.904110.
• Till Olaf Weber & Jonas Fooken & Benedikt Herrmann, 2014, "Behavioural Economics and Taxation," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 41, Jan.
• Panayiotis Nicolaides, 2014, "Tax Compliance Social Norms and Institutional Quality: An Evolutionary Theory of Public Good Provision," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 46, Oct.
• Gaëlle Garnier & Endre György & Kees Heineken & Milena Mathé & Laura Puglisi & Savino Rua & Agnieszka Skonieczna & Astrid Van Mierlo, 2014, "A wind of change? Reforms of Tax Systems since the launch of Europe 2020," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 49, Nov.
• Heiner Schmittdiel, 2014, "Are CEOs incentivized to avoid Corporate Taxes? - Empirical Evidence on Managerial Bonus Contracts," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 14-048/VII, Apr.
• Hoseini, M., 2014, "Misreporting in the Value-Added Tax and the Optimal Enforcement," Discussion Paper, Tilburg University, Center for Economic Research, number 2014-061.
• Erik Hurst & Geng Li & Benjamin Pugsley, 2014, "Are Household Surveys Like Tax Forms? Evidence from Income Underreporting of the Self-Employed," The Review of Economics and Statistics, MIT Press, volume 96, issue 1, pages 19-33, March.
• Fujin Zhou & Remco Oostendorp, 2014, "Measuring True Sales and Underreporting with Matched Firm-Level Survey and Tax Office Data," The Review of Economics and Statistics, MIT Press, volume 96, issue 3, pages 563-576, July.
• Merike Kukk & Karsten Staehr, 2014, "Identification of Income Underreporting by the Self-Employed: Employment Status or Reported Business Income?," TUT Economic Research Series, Department of Finance and Economics, Tallinn University of Technology, number 8, Jan.
• James Alm, 2014, "Does an Uncertain Tax System Encourage "Aggressive Tax Planning"?," Working Papers, Tulane University, Department of Economics, number 1403, Feb.
• James Alm & Denvil Duncan, 2014, "Estimating Tax Agency Efficiency," Working Papers, Tulane University, Department of Economics, number 1404, Mar.
• James Alm & Kyle Borders, 2014, "Estimating the "Tax Gap" at the State Level: The Case of Georgia's Personal Income Tax," Working Papers, Tulane University, Department of Economics, number 1406, May.
• James Alm & Jay A. Soled, 2014, "Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance," Working Papers, Tulane University, Department of Economics, number 1407, Jul.
• James Alm & Jay Shimshack, 2014, "Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings," Working Papers, Tulane University, Department of Economics, number 1409, Oct.
• Marchese, Carla, 2014, "Tax Amnesties," IEL Working Papers, Institute of Public Policy and Public Choice - POLIS, number 17, Mar.
• Víctor Antonio Luque & Miguel Angel Luque, 2014, "A vueltas con la SICAV. Reflexiones críticas desde el punto de vista económico-tributario
  [Back to sicav. Critical reflection from an economic-tributary point of view]," Papeles de Europa, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Instituto Complutense de Estudios Internacionales (ICEI), volume 27, issue 2, pages 01-17, DOI: 10.5209/rev_PADE.2014.v27.n2.48671.
• Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2014, "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," Working Papers, School of Economics, University College Dublin, number 201421, Dec.
• Max Gillman & Michal Kejak, 2014, "Tax Evasion, Human Capital, and Productivity-Induced Tax Rate Reduction," Journal of Human Capital, University of Chicago Press, volume 8, issue 1, pages 42-79, DOI: 10.1086/675328.
• Annette Alstadsaeter & Wojciech Kopczuk & Kjetil Telle, 2014, "Are Closely Held Firms Tax Shelters?," Tax Policy and the Economy, University of Chicago Press, volume 28, issue 1, pages 1-32, DOI: 10.1086/675586.
• Sang-Hyun Kim, 2014, "On the Optimal Social Contract: Agency Costs of Self-Government," University of East Anglia Applied and Financial Economics Working Paper Series, School of Economics, University of East Anglia, Norwich, UK., number 059, Feb.
• Marcelo Bérgolo & Guillermo Cruces, 2014, "Work and tax evasion incentive effects of social insurance programs. Evidence from an employment-based benefit extension," Documentos de Trabajo (working papers), Instituto de Economía - IECON, number 14-19, Dec.
• Rodrigo Ceni, 2014, "Informality and government enforcement in Latin America," Documentos de Trabajo (working papers), Instituto de Economía - IECON, number 14-21, Dec.
• Leonce Ndikumana, 2014, "International Tax Cooperation and Implications of Globalization," CDP Background Papers, United Nations, Department of Economics and Social Affairs, number 024, Dec.
• Ralph-C. Bayer & Harald Oberhofer & Hannes Winner, 2014, "The Occurrence of Tax Amnesties. Theory and Evidence," WIFO Working Papers, WIFO, number 487, Dec.
• Jon Bakija & Ivan Badinski, 2014, "Evidence on the Responsiveness of Export-Related VAT Evasion to VAT Rates in the EU," Department of Economics Working Papers, Department of Economics, Williams College, number 2014-06, Nov.
• Gregory Phelan, 2015, "Correlated Default and Financial Intermediation," Department of Economics Working Papers, Department of Economics, Williams College, number 2015-01, Apr, revised Sep 2016.
• Marcelo Arbex & Enlinson Mattos & Laudo M. Ogura, 2014, "Welfare and Inequality with Hard-to-Tax Markets," Working Papers, University of Windsor, Department of Economics, number 1403, Oct.
• Keisuke Morita, 2014, "Advance Tax Payment And Tax Evasion: Expected Utility Analysis," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 59, issue 02, pages 1-8, DOI: 10.1142/S0217590814500143.
• Brandstetter, Laura, 2014, "Do corporate tax cuts reduce international profit shifting," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 162.
• Blaufus, Kay & Bob, Jonathan & Otto, Philipp E., 2014, "The effect of tax privacy on tax compliance: An experimental investigation," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 164.
• Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2014, "Self-serving bias and tax morale," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 174.
• Hasan, Iftekhar & Wu, Qiang & Zhang, Hao & Hoi, Chun-Keung (Stan), 2014, "Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans," Bank of Finland Research Discussion Papers, Bank of Finland, number 3/2014.
• Sabatini, Fabio & Sarracino, Francesco & Yamamura, Eiji, 2014, "Social norms on rent seeking and preferences for redistribution," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 98662.
• Brandstetter, Laura, 2014, "Do Corporate Tax Cuts Reduce International Profit Shifting?," Discussion Papers, Free University Berlin, School of Business & Economics, number 2014/10.
• Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2014, "Self-serving bias and tax morale," Discussion Papers, Free University Berlin, School of Business & Economics, number 2014/18.
• Altemeyer-Bartscher, Martin, 2014, "Eine flexible Ländersteuer bei einem hohen Ausgleich von Finanzkraftunterschieden," Wirtschaft im Wandel, Halle Institute for Economic Research (IWH), volume 20, issue 6, pages 105-108.
• Abraham, Martin & Lorek, Kerstin & Richter, Friedemann & Wrede, Matthias, 2014, "Strictness of tax compliance norms: A factorial survey on the acceptance of inheritance tax evasion in Germany," FAU Discussion Papers in Economics, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics, number 07/2014.
• Dwenger, Nadja & Kleven, Henrik & Rasul, Imran & Rincke, Johannes, 2014, "Extrinsic vs Intrinsic Motivations for Tax Compliance. Evidence from a Randomized Field Experiment in Germany," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100389.
• Meyer-Brauns, Philipp, 2014, "Financial Contracting with Tax Evaders," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy, Verein für Socialpolitik / German Economic Association, number 100524.
• Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher, 2014, "Circumstantial risk: Impact of future tax evasion and labor supply opportunities on risk exposure," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-014.
• Evers, Maria Theresia & Meier, Ina & Spengel, Christoph, 2014, "Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 14-015.
• Ivan LUCHIAN, 2014, "Some Fiscal Aspects Of European Integration Of Republic Of Moldova," Economy and Sociology, The Journal Economy and Sociology, issue 1, pages 143-147.
• Simplice Anutechia Asongu & Mohamed Jellal, 2014, "A Theory of Compliance with Minimum Wage Law," AAYE Policy Research Working Paper Series, Association of African Young Economists, number 14_020, Sep, revised Nov 2014.
• Simplice A. Asongu & Mohamed Jellal, 2014, "A Theory of Compliance with Minimum Wage Law," Research Africa Network Working Papers, Research Africa Network (RAN), number 14/008, Jan.
• Estelle P. Dauchy & Sebastien Bradley & Makoto Hasegawa, 2014, "Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform," Working Papers, New Economic School (NES), number w0201, Sep.
• Claus Thustrup Kreiner & S?ren Leth-Petersen & Peer Ebbesen Skov, 2014, "Year-End Tax Planning of Top Management: Evidence from High-Frequency Payroll Data," American Economic Review, American Economic Association, volume 104, issue 5, pages 154-158, May.
• Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014, "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," American Economic Journal: Economic Policy, American Economic Association, volume 6, issue 1, pages 230-271, February, DOI: 10.1257/pol.6.1.230.
• Niels Johannesen & Gabriel Zucman, 2014, "The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown," American Economic Journal: Economic Policy, American Economic Association, volume 6, issue 1, pages 65-91, February, DOI: 10.1257/pol.6.1.65.
• Gabriel Zucman, 2014, "Taxing across Borders: Tracking Personal Wealth and Corporate Profits," Journal of Economic Perspectives, American Economic Association, volume 28, issue 4, pages 121-148, Fall.
• Erzo F. P. Luttmer & Monica Singhal, 2014, "Tax Morale," Journal of Economic Perspectives, American Economic Association, volume 28, issue 4, pages 149-168, Fall.
• Henrik Jacobsen Kleven, 2014, "How Can Scandinavians Tax So Much?," Journal of Economic Perspectives, American Economic Association, volume 28, issue 4, pages 77-98, Fall.