Research classified by Journal of Economic Literature (JEL) codes

2014

• 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.
• Bazart, C. & Bonein, A., 2014, "Reciprocal relationships in tax compliance decisions," Journal of Economic Psychology, Elsevier, volume 40, issue C, pages 83-102, DOI: 10.1016/j.joep.2012.10.002.
• Duncan, Denvil, 2014, "Behavioral responses and the distributional effects of the Russian ‘flat’ tax," Journal of Policy Modeling, Elsevier, volume 36, issue 2, pages 226-240, DOI: 10.1016/j.jpolmod.2014.01.011.
• Bucovetsky, S., 2014, "Honor among tax havens," Journal of Public Economics, Elsevier, volume 110, issue C, pages 74-81, DOI: 10.1016/j.jpubeco.2013.12.007.
• Abeler, Johannes & Becker, Anke & Falk, Armin, 2014, "Representative evidence on lying costs," Journal of Public Economics, Elsevier, volume 113, issue C, pages 96-104, DOI: 10.1016/j.jpubeco.2014.01.005.
• Bergolo, Marcelo & Cruces, Guillermo, 2014, "Work and tax evasion incentive effects of social insurance programs," Journal of Public Economics, Elsevier, volume 117, issue C, pages 211-228, DOI: 10.1016/j.jpubeco.2014.04.015.
• Bruttel, Lisa & Friehe, Tim, 2014, "Can short-term incentives induce long-lasting cooperation? Results from a public-goods experiment," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 53, issue C, pages 120-130, DOI: 10.1016/j.socec.2014.09.001.
• Lisi, Gaetano, 2014, "The interaction between trust and power: Effects on tax compliance and macroeconomic implications," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 53, issue C, pages 24-33, DOI: 10.1016/j.socec.2014.07.004.
• Cevat Bilgin, 2014, "Determinants of tax morale in Spain and Turkey: an empirical analysis," European Journal of Government and Economics, Europa Grande, volume 3, issue 1, pages 60-74, June.
• Ellul, Andrew & Pagano, Marco & Schivardi, Fabiano, 2014, "Employment and wage insurance within firms: worldwide evidence," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 119027, Oct.
• Johannesen, Niels & Zucman, Gabriel, 2014, "The end of bank secrecy? An evaluation of the G20 tax haven crackdown," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 56125, Feb.
• De Neve, Jan-Emmanuel & Lamberton, Cait & Norton, Michael I., 2014, "Eliciting taxpayer preferences increases tax compliance," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 60277, May.
• 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.
• Zucman, Gabriel, 2014, "Taxing across borders: tracking personal wealth and corporate profits," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 66119.
• Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2014, "Employment and Wage Insurance within Firms - Worldwide Evidence," EIEF Working Papers Series, Einaudi Institute for Economics and Finance (EIEF), number 1402, revised Sep 2017.
• James Alm, 2014, "Expanding the theory of tax compliance from individual to group motivations," Chapters, Edward Elgar Publishing, chapter 12, in: Francesco Forte & Ram Mudambi & Pietro Maria Navarra, "A Handbook of Alternative Theories of Public Economics".
• Richard J. Cebula & Maggie Foley, 2014, "Teaching the economics of income tax evasion," Chapters, Edward Elgar Publishing, chapter 12, in: Franklin G. Mixon & Richard J. Cebula, "New Developments in Economic Education".
• Fabio Sabatini & Francesco Sarracino & Eiji Yamamura, 2014, "Social norms on rent seeking and preferences for redistribution," Econometica Working Papers, Econometica, number wp55, Sep.
• Ivan Raoniæ, Zoran Vasic, 2014, "Vat Fraud In Serbia And Phenomenon Of Shell (Phantom) Companies," Ekonomika, Journal for Economic Theory and Practice and Social Issues, „Ekonomika“ Society of Economists, Niš (Serbia), number 2014-02, Sep.
• Loukas Balafoutas & Adrian Beck & Rudolf Kerschbamer & Matthias Sutter, 2014, "The hidden costs of tax evasion: collaborative tax evasion in markets for expert services," Economics Working Papers, European University Institute, number ECO2014/01.
• Antonio Pedone, 2014, "Origins, Design, Implementation and Shortcomings of Cesare Cosciani?s Tax Reform Proposals," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2014, issue 3, pages 25-38.
• Vieri Ceriani, 2014, "The Fight against Tax Evasion and Avoidance," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2014, issue 3, pages 201-209.
• John List & Robert Metcalfe & Michael Taylor & Ivo Vlaev, 2014, "The behavioralist as tax collector: Using natural field experiments to enhance tax compliance," Natural Field Experiments, The Field Experiments Website, number 00391.
• Arbex, Marcelo Aarestru & Mattos, Enlinson & Ogura, Laudo M., 2014, "Taxing hard-to-tax markets," Textos para discussão, FGV EESP - Escola de Economia de São Paulo, Fundação Getulio Vargas (Brazil), number 355, Feb.
• Thomas C. Baxter, 2014, "Reflections on the new compliance landscape," Speech, Federal Reserve Bank of New York, number 140, Jul.
• Nina I. Malis, 2014, "Tax Policy in Combating the Underground Economy: Improving Tax Collection," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 81-90, March.
• Ángel Solano García, 2014, "Fairness in Tax compliance: A Political Competition Model," ThE Papers, Department of Economic Theory and Economic History of the University of Granada., number 14/02, Apr.
• Stéphane Gauthier & Guy Laroque, 2014, "On the value of randomization," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number hal-00969344, May, DOI: 10.1016/j.jet.2014.02.006.
• Stéphane Gauthier & Guy Laroque, 2014, "On the value of randomization," Post-Print, HAL, number hal-00969344, May, DOI: 10.1016/j.jet.2014.02.006.
• Giorgio Coricelli & Elena Rusconi & Marie Claire Villeval, 2014, "Tax Evasion and emotions: An empirical test of re-integrative shaming theory," Post-Print, HAL, number halshs-00781057.
• Cécile Bazart & Aurélie Bonein, 2014, "Reciprocal relationships in tax compliance decisions," Post-Print, HAL, number halshs-00867505, DOI: 10.1016/j.joep.2012.10.002.
• Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014, "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," Post-Print, HAL, number halshs-00944873, Feb, DOI: 10.1257/pol.6.1.230.
• Fabio Galeotti & Reuben Kline & Raimondello Orsini, 2014, "When Foul Play Seems Fair: Dishonesty as a Response to Violations of Just Deserts," Post-Print, HAL, number halshs-02467507, Jun.
• Stéphane Gauthier & Guy Laroque, 2014, "On the value of randomization," PSE-Ecole d'économie de Paris (Postprint), HAL, number hal-00969344, May, DOI: 10.1016/j.jet.2014.02.006.
• 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.
• Stéphane Gauthier & Guy Laroque, 2014, "On the value of randomization," Sciences Po Economics Publications (main), HAL, number hal-00969344, May, DOI: 10.1016/j.jet.2014.02.006.
• Paul Carrillo & Dina Pomeranz & Monica Singhal, 2014, "Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement," Harvard Business School Working Papers, Harvard Business School, number 15-026, Oct.
• Zoutman, Floris T. & Jacobs, Bas, 2014, "Optimal Redistribution and Monitoring of Labor Effort," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2014/33, Sep.
• Ognedal, Tone, 2014, "Morale in the Market," Memorandum, Oslo University, Department of Economics, number 04/2014, Jul.
• Corina–Maria ENE, 2014, "The Two Sides of Money Laundering," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, volume 2, issue 4, pages 19-24, December.
• Marcel SUVELEA, 2014, "Causes of Tax Evasion and How to Reduce It," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, volume 2, issue 4, pages 54-62, December.
• Laszlo Goerke, 2014, "Income Tax Buyouts and Income Tax Evasion," IAAEU Discussion Papers, Institute of Labour Law and Industrial Relations in the European Union (IAAEU), number 201401, Jan.
• Laszlo Goerke, 2014, "Tax Evasion by Individuals," IAAEU Discussion Papers, Institute of Labour Law and Industrial Relations in the European Union (IAAEU), number 201409, Aug.
• Amedeo Piolatto & Matthew D. Rablen, 2014, "Prospect theory and tax evasion: a reconsideration of the Yitzhaki puzzle," Working Papers, Institut d'Economia de Barcelona (IEB), number 2014/3.
• Amedeo Piolatto, 2014, "Itemised deductions: a device to reduce tax evasion," Working Papers, Institut d'Economia de Barcelona (IEB), number 2014/9.
• Traian-Ovidiu Calota, 2014, "A New Tax System For Romanian Tourism Industry?," Revista de Economie Mondiala / The Journal of Global Economics, Institute for World Economy, Romanian Academy, volume 6, issue 3, September.
• Loukas Balafoutas & Adrian Beck & Rudolf Kerschbamer & Matthias Sutter, 2014, "The Hidden Costs of Tax Evasion - Collaborative Tax Evasion in Markets for Expert Services," Working Papers, Faculty of Economics and Statistics, Universität Innsbruck, number 2014-01, Jan.
• Miroslav Verbic & Mitja Cok & Darija Sinkovec, 2014, "Some evidence for implementing an enhanced relationship in Slovenia," Financial Theory and Practice, Institute of Public Finance, volume 38, issue 1, pages 61-80.
• Magdalena MaÅ‚gorzata Hybka, 2014, "Legislative proposal for a controlled foreign companies regime in Poland from an international perspective," Financial Theory and Practice, Institute of Public Finance, volume 38, issue 4, pages 465-487.
• Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher, 2014, "Circumstantial Risk: Impact of Future Tax Evasion and Labor Supply Opportunities on Risk Exposure," IZA Discussion Papers, IZA Network @ LISER, number 7917, Jan.
• Cooray, Arusha & Schneider, Friedrich, 2014, "Does Corruption Promote Emigration? An Empirical Examination," IZA Discussion Papers, IZA Network @ LISER, number 8094, Apr.
• Doerrenberg, Philipp & Duncan, Denvil, 2014, "Tax Incidence in the Presence of Tax Evasion," IZA Discussion Papers, IZA Network @ LISER, number 8137, Apr.
• Bergolo, Marcelo & Cruces, Guillermo, 2014, "Work and Tax Evasion Incentive Effects of Social Insurance Programs: Evidence from an Employment-Based Benefit Extension," IZA Discussion Papers, IZA Network @ LISER, number 8198, May.
• Schneider, Friedrich, 2014, "The Shadow Economy and Shadow Labor Force: A Survey of Recent Developments," IZA Discussion Papers, IZA Network @ LISER, number 8278, Jun.
• Luttmer, Erzo F.P. & Singhal, Monica, 2014, "Tax Morale," IZA Discussion Papers, IZA Network @ LISER, number 8448, Aug.
• James Alm, 2014, "Tax evasion, labor market effects, and income distribution," World of Labour, LISER, pages 1-91, October.
• Che-Chiang Huang & Horn-In Kuo, 2014, "Re-Examining the Neutrality of Profit Taxation and the Separability between Evasion and the Production Decisions of Firms," Journal of Economics and Management, College of Business, Feng Chia University, Taiwan, volume 10, issue 1, pages 91-100, January.
• Jörg Paetzold & Hannes Winner, 2014, "Taking the High Road? Compliance with Commuter Tax Allowances and the Role of Evasion Spillovers," NRN working papers, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria, number 2014-11, Sep.
• Mirco Tonin, 2014, "Reporting import tariffs (and other taxes)," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 21, issue 1, pages 153-173, February, DOI: 10.1007/s10797-012-9262-8.
• Katarzyna Bilicka & Clemens Fuest, 2014, "With which countries do tax havens share information?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 21, issue 2, pages 175-197, April, DOI: 10.1007/s10797-013-9267-y.
• Matthias Dischinger & Bodo Knoll & Nadine Riedel, 2014, "The role of headquarters in multinational profit shifting strategies," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 21, issue 2, pages 248-271, April, DOI: 10.1007/s10797-012-9265-5.
• Umberto Galmarini & Simone Pellegrino & Massimiliano Piacenza & Gilberto Turati, 2014, "The runaway taxpayer," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 21, issue 3, pages 468-497, June, DOI: 10.1007/s10797-013-9275-y.
• Ravi Kanbur & Michael Keen, 2014, "Thresholds, informality, and partitions of compliance," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 21, issue 4, pages 536-559, August, DOI: 10.1007/s10797-014-9314-3.
• Massimo Finocchiaro Castro & Ilde Rizzo, 2014, "Tax compliance under horizontal and vertical equity conditions: An experimental approach," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 21, issue 4, pages 560-577, August, DOI: 10.1007/s10797-014-9320-5.
• Francesco Pappadà & Yanos Zylberberg, 2014, "Austerity plans and tax evasion : theory and evidence from Greece," Cahiers de Recherches Economiques du Département d'économie, Université de Lausanne, Faculté des HEC, Département d’économie, number 14.01, Jan.
• van Walbeek, Corne & Shai, Lerato, 2014, "Are the tobacco industry's claims about illicit trade credible?," SALDRU Working Papers, Southern Africa Labour and Development Research Unit, University of Cape Town, number 129.
• Langenmayr, Dominika, 2014, "Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?," Discussion Papers in Economics, University of Munich, Department of Economics, number 21359, Aug.
• Karen Odendaal & Teresa Calvert Pidduck, 2014, "Avoiding tax in South Africa’s retail industry via customer loyalty programs," Journal of Economic and Financial Studies (JEFS), LAR Center Press, volume 2, issue 5, pages 6-16, October.
• Anastasia Litina & Theodore Palivos, 2014, "Corruption, Tax Evasion and Social Values," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 14-10.
• Bühren Christoph & Kundt Thorben C., 2014, "Does the Level of Work Effort Influence Tax Evasion? Experimental Evidence," Review of Economics, De Gruyter, volume 65, issue 2, pages 137-158, August, DOI: 10.1515/roe-2014-0203.
• Axel Möhlmann, 2014, "Persistence or Convergence? The East-West Tax-Morale Gap in Germany," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 70, issue 1, pages 3-30, March, DOI: 10.1628/001522108X679138.
• Alessandro Balestrino, 2014, "Large Taxes, Status Goods, and Piracy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 70, issue 1, pages 97-115, March, DOI: 10.1628/001522108X679165.
• Oscar Amerighi & Giuseppe De Feo, 2014, "Competition for FDI and Profit Shifting: On the Effects of Subsidies and Tax Breaks," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 70, issue 3, pages 374-404, September, DOI: 10.1628/001522108X684510.
• Philipp Meyer-Brauns, 2014, "Financial Contracting with Tax Evaders," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2014-01, Jan.