Research classified by Journal of Economic Literature (JEL) codes

2014

• 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.
• Timothy Besley & Torsten Persson, 2014, "Why Do Developing Countries Tax So Little?," Journal of Economic Perspectives, American Economic Association, volume 28, issue 4, pages 99-120, Fall.
• Asongu Simplice & Jellal Mohamed, 2014, "A Theory of Compliance with Minimum Wage Law," Working Papers of the African Governance and Development Institute., African Governance and Development Institute., number 14/008, Aug.
• Kanbur, Ravi & Keen, Michael, 2014, "Threshold, Informality, and Partitions of Compliance," Working Papers, Cornell University, Department of Applied Economics and Management, number 180136, DOI: 10.22004/ag.econ.180136.
• Corina -Maria Ene, 2014, "Measuring Money Laundering Using €Œthe Walker Gravity Model†," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 16, pages 1-13.
• Gabriela S. Pantoja & Rodrigo S. Penaloza, 2014, "Tax evasion under behavioral structures," Economia, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics], volume 15, issue 1, pages 30-40.
• James Alm & Jorge Martinez-Vazquez & Chandler McClellan, 2014, "Corruption and Firm Tax Evasion," 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 paper1422, May.
• Enzo Mignarri, 2014, "Italian fiscal monitoring: taxpayers and intermediaries obligations," BANCARIA, Bancaria Editrice, volume 10, pages 65-72, October.
• Miguel Almunia & David López-Rodríguez, 2014, "Heterogeneous responses to effective tax enforcement: evidence from Spanish firms," Working Papers, Banco de España, number 1419, Jul.
• Kateryna Bornukova & Dzmitry Kruk & Gleb Shymanovich & Yuri Tserlukevich, 2014, "Tax Amnesty (in Russian)," BEROC Policy Paper Series, Belarusian Economic Research and Outreach Center (BEROC), number 21, Aug, revised Aug 2014.
• Zoë Kuehn, 2014, "Tax Rates, Governance, And The Informal Economy In High-Income Countries," Economic Inquiry, Western Economic Association International, volume 52, issue 1, pages 405-430, January.
• Karine Torosyan & Randall K. Filer, 2014, "Tax reform in Georgia and the size of the shadow economy," The Economics of Transition, The European Bank for Reconstruction and Development, volume 22, issue 1, pages 179-210, January.
• Thorsten Beck & Chen Lin & Yue Ma, 2014, "Why Do Firms Evade Taxes? The Role of Information Sharing and Financial Sector Outreach," Journal of Finance, American Finance Association, volume 69, issue 2, pages 763-817, April.
• Kristian Behrens & Susana Peralt & Pierre M. Picard, 2014, "Transfer Pricing Rules, OECD Guidelines, and Market Distortions," Journal of Public Economic Theory, Association for Public Economic Theory, volume 16, issue 4, pages 650-680, August.
• James Alm & Denvil Duncan, 2014, "Estimating Tax Agency Efficiency," Public Budgeting & Finance, Wiley Blackwell, volume 34, issue 3, pages 92-110, September.
• James Alm & Kyle Borders, 2014, "Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax," Public Budgeting & Finance, Wiley Blackwell, volume 34, issue 4, pages 61-79, December.
• Guerino Ardizzi & Carmelo Petraglia & Massimiliano Piacenza & Gilberto Turati, 2014, "Measuring the Underground Economy with the Currency Demand Approach: A Reinterpretation of the Methodology, With an Application to Italy," Review of Income and Wealth, International Association for Research in Income and Wealth, volume 60, issue 4, pages 747-772, December.
• Hsun Chu, 2014, "Tax Enforcement Policy and the Provision of Public Goods with the Presence of Tax Havens," Scottish Journal of Political Economy, Scottish Economic Society, volume 61, issue 3, pages 304-321, July.
• R. Kline & F. Galeotti & R. Orsini, 2014, "When Foul Play Seems Fair: Dishonesty as a Response to Violations of Just Deserts," Working Papers, Dipartimento Scienze Economiche, Universita' di Bologna, number wp920, Jan.
• Ceyhun Elgin & Mario Solis-Garcia, 2014, "Tax Enforcement, Technology, and the Informal Sector," Working Papers, Bogazici University, Department of Economics, number 2014/05, May.
• Schneider Friedrich & Hametner Bettina, 2014, "The Shadow Economy in Colombia: Size and Effects on Economic Growth," Peace Economics, Peace Science, and Public Policy, De Gruyter, volume 20, issue 2, pages 293-325, April, DOI: 10.1515/peps-2013-0059.
• Ralph-C. Bayer & Harald Oberhofer & Hannes Winner, 2014, "The Occurrence of Tax Amnesties: Theory and Evidence," Working Papers, Oxford University Centre for Business Taxation, number 1402.
• Miguel Almunia & David Lopez-Rodriguez, 2014, "Heterogeneous Responses to Effective Tax Enforcement: Evidence from Spanish Firms," Working Papers, Oxford University Centre for Business Taxation, number 1412.
• Scott D Dyreng & Jeffrey L Hoopes & Jaron H Wilde, 2014, "Public pressure and corporate tax behaviour," Working Papers, Oxford University Centre for Business Taxation, number 1416.
• Jörg Paetzold & Hannes Winner, 2014, "Taking the High Road? Compliance with commuter tax allowances and the role of evasion spillovers," Working Papers, Oxford University Centre for Business Taxation, number 1419.
• Gaëlle Garnier & Endre György & Kees Heineken & Milena Mathé & Laura Puglisi & Savino Ruà & Agnieszka Skonieczna & Astrid Van Mierlo, 2014, "A wind of change? Reforms of Tax Systems since the launch of Europe 2020," Reflets et perspectives de la vie économique, De Boeck Université, volume 0, issue 2, pages 75-111.
• Jan-Emmanuel De Neve & Cait Lamberton & Michael I. Norton, 2014, "Eliciting Taxpayer Preferences Increases Tax Compliance," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp1270, May.
• Laszlo Goerke, 2014, "Income Tax Buyouts and Income Tax Evasion," CESifo Working Paper Series, CESifo, number 4613.
• Floris Zoutman & Bas Jacobs, 2014, "Optimal Redistribution and Monitoring of Labor Effort," CESifo Working Paper Series, CESifo, number 4646.
• Vilen Lipatov, 2014, "Compliance Dynamics Generated by Social Interaction Rules," CESifo Working Paper Series, CESifo, number 4767.
• Friedrich Schneider, 2014, "Outside the State - the Shadow Economy and Shadow Economy Labor Force," CESifo Working Paper Series, CESifo, number 4829.
• Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2014, "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," CESifo Working Paper Series, CESifo, number 5132.
• 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, Center for Economic and Financial Research (CEFIR), number w0201, Sep.
• Gabriela ȘTEFURA, 2014, "Using Methodological Triangulation to Study the Individual Compliance Behaviour Towards Income Reporting," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 582-587, April.
• Jesús J. Rodríguez De Luque, 2014, "Efectos de las políticas tributaria y fiscalizadora sobre el tamano del sector informal en Colombia," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID.
• Santiago Chelala & Victoria Giarrizzo, 2014, "Evasión de impuestos en Argentina: un análisis experimental de la eficiencia de premios y castigos al contribuyente," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, volume 6, issue 2, pages 269-286.
• BEHRENS, Kristian & PERALTA, Susana & PICARD, Pierre M., 2014, "Transfer pricing rules, OECD guidelines, and market distortions," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2600, Jan.
• Maarten van 't Riet & Arjan Lejour, 2014, "Ranking the Stars: Network Analysis of Bilateral Tax Treaties," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 290, Oct.
• Anna Piotrowska, 2014, "Offshore Financial Centres and Unfair tax Competition," Acta Universitatis Nicolai Copernici, Ekonomia, Uniwersytet Mikolaja Kopernika, volume 45, issue 2, pages 133-146.
• Malgorzata Magdalena Hybka, 2014, "Restraining harmful tax competition: an analysis of American CFC legislation," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, volume 13, issue 3, pages 377-388, September, DOI: 10.12775/EiP.2014.027.
• Benno Torgler, 2014, "Can Tax Compliance Research Profit from Biology?," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2014-08, Mar.
• Minas Vlassis & Stefanos Mamakis, 2014, "Undeclared Labour in Cournot Oligopoly," Working Papers, University of Crete, Department of Economics, number 1404, Dec.
• Minas Vlassis & Stefanos Mamakis, 2014, "Undeclared Labour in Unionized Oligopoly," Working Papers, University of Crete, Department of Economics, number 1405, Dec.
• Minas Vlassis & Stefanos Mamakis, 2014, "Pure Strategies and Undeclared Labour in Unionized Oligopoly," Working Papers, University of Crete, Department of Economics, number 1406, Dec.
• Marcelo Bergolo & Guillermo Cruces, 2014, "Work and tax evasion incentive effects of social insurance programs. Evidence from an employment-based benefit extension," CEDLAS, Working Papers, CEDLAS, Universidad Nacional de La Plata, number 0161, May.
• Beuselinck, Christof & Deloof, Marc, 2014, "Earnings Management in Business Groups: Tax Incentives or Expropriation Concealment?," The International Journal of Accounting, Elsevier, volume 49, issue 1, pages 27-52, DOI: 10.1016/j.intacc.2014.01.008.
• Xing, Weibo & Whalley, John, 2014, "The Golden Tax Project, value-added tax statistics, and the analysis of internal trade in China," China Economic Review, Elsevier, volume 30, issue C, pages 448-458, DOI: 10.1016/j.chieco.2014.05.005.
• Hungerman, Daniel M., 2014, "Public goods, hidden income, and tax evasion: Some nonstandard results from the warm-glow model," Journal of Development Economics, Elsevier, volume 109, issue C, pages 188-202, DOI: 10.1016/j.jdeveco.2014.04.004.
• James Alm, 2014, "Does an uncertain tax system encourage üaggressive tax planningý?," Economic Analysis and Policy, Elsevier, volume 44, issue 1, pages 30-38.
• Levin, Jörgen & Widell, Lars M., 2014, "Tax evasion in Kenya and Tanzania: Evidence from missing imports," Economic Modelling, Elsevier, volume 39, issue C, pages 151-162, DOI: 10.1016/j.econmod.2014.02.021.
• Gangl, Katharina & Torgler, Benno & Kirchler, Erich & Hofmann, Eva, 2014, "Effects of supervision on tax compliance: Evidence from a field experiment in Austria," Economics Letters, Elsevier, volume 123, issue 3, pages 378-382, DOI: 10.1016/j.econlet.2014.03.027.
• Bruttel, Lisa & Friehe, Tim, 2014, "On the path dependence of tax compliance," European Economic Review, Elsevier, volume 65, issue C, pages 90-107, DOI: 10.1016/j.euroecorev.2013.11.002.
• Doerrenberg, Philipp & Duncan, Denvil, 2014, "Experimental evidence on the relationship between tax evasion opportunities and labor supply," European Economic Review, Elsevier, volume 68, issue C, pages 48-70, DOI: 10.1016/j.euroecorev.2014.02.005.
• Kafkalas, Sifis & Kalaitzidakis, Pantelis & Tzouvelekas, Vangelis, 2014, "Tax evasion and public expenditures on tax revenue services in an endogenous growth model," European Economic Review, Elsevier, volume 70, issue C, pages 438-453, DOI: 10.1016/j.euroecorev.2014.06.014.
• Fox, William F. & Luna, LeAnn & Schaur, Georg, 2014, "Destination taxation and evasion: Evidence from U.S. inter-state commodity flows," Journal of Accounting and Economics, Elsevier, volume 57, issue 1, pages 43-57, DOI: 10.1016/j.jacceco.2013.12.001.
• Phillips, Mark D., 2014, "Deterrence vs. gamesmanship: Taxpayer response to targeted audits and endogenous penalties," Journal of Economic Behavior & Organization, Elsevier, volume 100, issue C, pages 81-98, DOI: 10.1016/j.jebo.2014.01.018.
• Hasan, Iftekhar & Hoi, Chun Keung (Stan) & Wu, Qiang & Zhang, Hao, 2014, "Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans," Journal of Financial Economics, Elsevier, volume 113, issue 1, pages 109-130, DOI: 10.1016/j.jfineco.2014.03.004.
• Onji, Kazuki, 2014, "The price disparity analysis revisited: An application to pork imports in Japan," Journal of the Japanese and International Economies, Elsevier, volume 34, issue C, pages 1-23, DOI: 10.1016/j.jjie.2014.03.004.
• Pickhardt, Michael & Prinz, Aloys, 2014, "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, volume 40, issue C, pages 1-19, DOI: 10.1016/j.joep.2013.08.006.
• Bernasconi, Michele & Corazzini, Luca & Seri, Raffaello, 2014, "Reference dependent preferences, hedonic adaptation and tax evasion: Does the tax burden matter?," Journal of Economic Psychology, Elsevier, volume 40, issue C, pages 103-118, DOI: 10.1016/j.joep.2013.01.005.
• Andrei, Amanda L. & Comer, Kevin & Koehler, Matthew, 2014, "An agent-based model of network effects on tax compliance and evasion," Journal of Economic Psychology, Elsevier, volume 40, issue C, pages 119-133, DOI: 10.1016/j.joep.2013.01.002.
• Hashimzade, Nigar & Myles, Gareth D. & Page, Frank & Rablen, Matthew D., 2014, "Social networks and occupational choice: The endogenous formation of attitudes and beliefs about tax compliance," Journal of Economic Psychology, Elsevier, volume 40, issue C, pages 134-146, DOI: 10.1016/j.joep.2012.09.002.
• Pickhardt, Michael & Seibold, Goetz, 2014, "Income tax evasion dynamics: Evidence from an agent-based econophysics model," Journal of Economic Psychology, Elsevier, volume 40, issue C, pages 147-160, DOI: 10.1016/j.joep.2013.01.011.
• Tan, Fangfang & Yim, Andrew, 2014, "Can strategic uncertainty help deter tax evasion? An experiment on auditing rules," Journal of Economic Psychology, Elsevier, volume 40, issue C, pages 161-174, DOI: 10.1016/j.joep.2012.11.005.
• Soliman, Amal & Jones, Philip & Cullis, John, 2014, "Learning in experiments: Dynamic interaction of policy variables designed to deter tax evasion," Journal of Economic Psychology, Elsevier, volume 40, issue C, pages 175-186, DOI: 10.1016/j.joep.2013.05.012.
• Hokamp, Sascha, 2014, "Dynamics of tax evasion with back auditing, social norm updating, and public goods provision – An agent-based simulation," Journal of Economic Psychology, Elsevier, volume 40, issue C, pages 187-199, DOI: 10.1016/j.joep.2013.01.006.
• Prinz, Aloys & Muehlbacher, Stephan & Kirchler, Erich, 2014, "The slippery slope framework on tax compliance: An attempt to formalization," Journal of Economic Psychology, Elsevier, volume 40, issue C, pages 20-34, DOI: 10.1016/j.joep.2013.04.004.
• Eichfelder, Sebastian & Kegels, Chantal, 2014, "Compliance costs caused by agency action? Empirical evidence and implications for tax compliance," Journal of Economic Psychology, Elsevier, volume 40, issue C, pages 200-219, DOI: 10.1016/j.joep.2012.08.012.
• Durham, Yvonne & Manly, Tracy S. & Ritsema, Christina, 2014, "The effects of income source, context, and income level on tax compliance decisions in a dynamic experiment," Journal of Economic Psychology, Elsevier, volume 40, issue C, pages 220-233, DOI: 10.1016/j.joep.2012.09.012.
• Pellizzari, Paolo & Rizzi, Dino, 2014, "Citizenship and power in an agent-based model of tax compliance with public expenditure," Journal of Economic Psychology, Elsevier, volume 40, issue C, pages 35-48, DOI: 10.1016/j.joep.2012.12.006.
• Coricelli, Giorgio & Rusconi, Elena & Villeval, Marie Claire, 2014, "Tax evasion and emotions: An empirical test of re-integrative shaming theory," Journal of Economic Psychology, Elsevier, volume 40, issue C, pages 49-61, DOI: 10.1016/j.joep.2012.12.002.
• Calvet Christian, Roberta & Alm, James, 2014, "Empathy, sympathy, and tax compliance," Journal of Economic Psychology, Elsevier, volume 40, issue C, pages 62-82, DOI: 10.1016/j.joep.2012.10.001.
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• Besley, Timothy & Persson, Torsten, 2014, "Why do developing countries tax so little?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 66002.
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• Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014, "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-00944873, Feb, DOI: 10.1257/pol.6.1.230.
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