Research classified by Journal of Economic Literature (JEL) codes

2014

• 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," IZA World of Labor, Institute of Labor Economics (IZA), 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.
• Philipp Meyer-Brauns, 2014, "Optimal Auditing with Heterogeneous Audit Perceptions," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2014-06, Jun.
• Pierre C. Boyer & Nadja Dwenger & Johannes Rincke, 2014, "Do Taxes Crowd Out Intrinsic Motivation? Field-Experimental Evidence from Germany," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2014-23, Dec.
• Daniel M. Hungerman, 2014, "Public Goods, Hidden Income, and Tax Evasion: Some Nonstandard Results from the Warm-Glow Model," NBER Working Papers, National Bureau of Economic Research, Inc, number 19804, Jan.
• Michael Hallsworth & John List & Robert Metcalfe & Ivo Vlaev, 2014, "The Behavioralist As Tax Collector: Using Natural Field Experiments to Enhance Tax Compliance," NBER Working Papers, National Bureau of Economic Research, Inc, number 20007, Mar.
• Erzo F.P. Luttmer & Monica Singhal, 2014, "Tax Morale," NBER Working Papers, National Bureau of Economic Research, Inc, number 20458, Sep.
• Paul Carrillo & Dina Pomeranz & Monica Singhal, 2014, "Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement," NBER Working Papers, National Bureau of Economic Research, Inc, number 20624, Oct.
• Adnan Q. Khan & Asim I. Khwaja & Benjamin A. Olken, 2014, "Tax Farming Redux: Experimental Evidence on Performance Pay for Tax Collectors," NBER Working Papers, National Bureau of Economic Research, Inc, number 20627, Oct.
• Philip DeCicca & Donald S. Kenkel & Feng Liu, 2014, "Reservation Prices: An Economic Analysis of Cigarette Purchases on Indian Reservations," NBER Working Papers, National Bureau of Economic Research, Inc, number 20778, Dec.
• Ivan LUCHIAN, 2014, "Some Fiscal Aspects Of European Integration Of Republic Of Moldova," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", issue 1, pages 143-147.
• Stoyan Nalbantov, 2014, "Prevention the Access of Illegal Capitals to the Banking System Using a Mechanism for Customer Identification," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 137-152, January.
• Philip Hemmings, 2014, "How to Improve Taxes and Transfers in Israel," OECD Economics Department Working Papers, OECD Publishing, number 1113, Apr, DOI: 10.1787/5jz5j1t07vs0-en.
• Batrancea Larissa, 2014, "Taxpayers And Tax Authorities Interacting Within The Mena Region: The Nexus Between Trust, Power And Compliance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 241-250, December.
• Joel Slemrod & Christian Gillitzer, 2014, "Editor's Choice Insights from a Tax-systems Perspective," CESifo Economic Studies, CESifo Group, volume 60, issue 1, pages 1-31.
• Constantin Sergiu-Bogdan, 2014, "International Tax Evasion in the Current Geopolitical Context," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 13-17, May.
• Iacob Oana Camelia & Volintiru Ana-Maria & Hohan Silvia, 2014, "Economic Effects of Tax Evasion," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 182-186, May.
• Cuceu Ionuþ - Constantin & Vãidean Viorela-Ligia, 2014, "Considerations on VAT Efficiency and VAT Evasion," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 473-478, May.
• Horga Maria-Gabriela & Dãnilã Alexandra, 2014, "Measuring Tax Gap on Income Tax and Social Contributions: Romania's Case," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 512-516, May.
• 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.

2013

• Galina ULIAN & Iulia CAPRIAN, 2013, "The Problem Of Quantifying The Underground Economy: Applying The Method Of Metered Resources," Economy and Sociology, The Journal Economy and Sociology, issue 4, pages 25-30.
• Estelle P. Dauchy & Christopher Balding, 2013, "Asymmetric Trade Estimator in Modified Gravity: Corporate Tax Rates and Trade in OECD Countries," Working Papers, New Economic School (NES), number w0200, Apr.
• Matias Busso & Jesse Gregory & Patrick Kline, 2013, "Assessing the Incidence and Efficiency of a Prominent Place Based Policy," American Economic Review, American Economic Association, volume 103, issue 2, pages 897-947, April.
• Raj Chetty & Emmanuel Saez, 2013, "Teaching the Tax Code: Earnings Responses to an Experiment with EITC Recipients," American Economic Journal: Applied Economics, American Economic Association, volume 5, issue 1, pages 1-31, January.
• Timothy Besley & Ethan Ilzetzki & Torsten Persson, 2013, "Weak States and Steady States: The Dynamics of Fiscal Capacity," American Economic Journal: Macroeconomics, American Economic Association, volume 5, issue 4, pages 205-235, October.
• Edoardo Di Porto & Nicola Persico & Nicolas Sahuguet, 2013, "Decentralized Deterrence, with an Application to Labor Tax Auditing," American Economic Journal: Microeconomics, American Economic Association, volume 5, issue 1, pages 35-62, February.
• Usher, Dan, 2013, "Two Sources of Bias in Estimating the Peak of the Laffer Curve," Queen's Economics Department Working Papers, Queen's University - Department of Economics, number 274645, Nov, DOI: 10.22004/ag.econ.274645.
• M. Oguz Arslan & Ozgur Ican, 2013, "An Agent-Based Analysis of Tax Compliance for Turkey," Anadolu University Journal of Social Sciences, Anadolu University, volume 13, issue 2, pages 143-152, June.
• James Alm & Kim M. Bloomquist & Michael McKee, 2013, "When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance," Working Papers, Department of Economics, Appalachian State University, number 13-22.
• Christian A. Vossler & Michael McKee, 2013, "Efficient tax reporting: The effects of taxpayer information services," Working Papers, Department of Economics, Appalachian State University, number 13-24.
• Antonio Filippin & Carlo V. Fiorio & Eliana Viviano, 2013, "The effect of tax enforcement on tax morale," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 937, Oct.
• Richard J. Cebula, 2013, "New and Current Evidence on Determinants of Aggregate Federal Personal Income Tax Evasion in the United States," American Journal of Economics and Sociology, Wiley Blackwell, volume 72, issue 3, pages 701-731, July.
• Laszlo Goerke, 2013, "Human Capital Formation And Tax Evasion," Bulletin of Economic Research, Wiley Blackwell, volume 65, issue 1, pages 91-105, January, DOI: j.1467-8586.2012.00436.x.
• Helmut Herwartz & Bernd Theilen, 2013, "Does the EU Financing System Contribute to Shadow Economic Activity?," Economics and Politics, Wiley Blackwell, volume 25, issue 2, pages 135-161, July.
• Stefan Bach & Giacomo Corneo & Viktor Steiner, 2013, "Effective Taxation of Top Incomes in Germany," German Economic Review, Verein für Socialpolitik, volume 14, issue 2, pages 115-137, May, DOI: 10.1111/j.1468-0475.2012.00570.x.
• Alexander Libman & Lars P. Feld, 2013, "Strategic Tax Collection and Fiscal Decentralization: The Case of Russia," German Economic Review, Verein für Socialpolitik, volume 14, issue 4, pages 449-482, November.
• Athanasios O. Tagkalakis, 2013, "Audits and tax offenders: recent evidence from Greece," Working Papers, Bank of Greece, number 152, Feb.
• Michael Burian & Jana Vrtalová, 2013, "Impact of illegal practices of employers on contributions of employee and employer
  [Dopady nelegálních postupů zaměstnavatelů na výši odvodů zaměstnance a zaměstnavatele]," Acta Universitatis Bohemiae Meridionalis, University of South Bohemia in Ceske Budejovice, Faculty of Economics, volume 16, issue 1, pages 71-80, DOI: 10.32725/acta.2013.007.
• Bach Stefan & Corneo Giacomo & Steiner Viktor, 2013, "Effective Taxation of Top Incomes in Germany," German Economic Review, De Gruyter, volume 14, issue 2, pages 115-137, May, DOI: 10.1111/j.1468-0475.2012.00570.x.
• Libman Alexander & Feld Lars P., 2013, "Strategic Tax Collection and Fiscal Decentralization: The Case of Russia," German Economic Review, De Gruyter, volume 14, issue 4, pages 449-482, December, DOI: 10.1111/geer.12004.
• Nicoleta, MIHAILA, 2013, "Fiscal Behaviour Of The Economic Agent. Factors Of Influence," Management Strategies Journal, Constantin Brancoveanu University, volume 22, issue 4, pages 26-32.
• Annette Alstadsæter & Martin Jacob, 2013, "The effect of awareness and incentives on tax evasion," Working Papers, Oxford University Centre for Business Taxation, number 1314.
• Davide Ticchi & Thierry Verdier & Andrea Vindigni, 2013, "Democracy, Dictatorship and the Cultural Transmission of Political Values," Carlo Alberto Notebooks, Collegio Carlo Alberto, number 300.
• Mario Vozar & Pavla Nikolovova & Filip Pertold, 2013, "Self-employment and Small Workplaces in the Czech and Slovak Republics: Microeconometric Analysis of Labor Force Transitions," Discussion Papers, Central European Labour Studies Institute (CELSI), number 8, May.
• Tomas Lichard & Jan Hanousek & Randall K. Filer, 2013, "Measuring the Shadow Economy: Endogenous Switching Regression with Unobserved Separation," CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economics Institute, Prague, number wp494, Oct.
• Laszlo Goerke, 2013, "Relative Consumption and Tax Evasion," CESifo Working Paper Series, CESifo, number 4077.
• Guerino Ardizzi & Carmelo Petraglia & Massimiliano Piacenza & Friedrich Schneider & Gilberto Turati, 2013, "Money Laundering as a Financial Sector Crime - A New Approach to Measurement, with an Application to Italy," CESifo Working Paper Series, CESifo, number 4127.
• Annette Alstadsæter & Martin Jacob, 2013, "Who Participates in Tax Avoidance?," CESifo Working Paper Series, CESifo, number 4219.
• Annette Alstadsæter & Martin Jacob, 2013, "The Effect of Awareness and Incentives on Tax Evasion," CESifo Working Paper Series, CESifo, number 4369.
• Kai A. Konrad & Tim Lohse & Salmai Qari, 2013, "Dubious Versus Trustworthy Faces - What Difference Does it Make for Tax Compliance?," CESifo Working Paper Series, CESifo, number 4373.
• Robert Krämer & Vilen Lipatov, 2013, "The Effect of Corporate Taxation and Ownership on Raising Shareholder Capital," CESifo Working Paper Series, CESifo, number 4436.
• Friedrich Schneider & Andreas Bühn, 2013, "Estimating the Size of the Shadow Economy: Methods, Problems and Open Questions," CESifo Working Paper Series, CESifo, number 4448.
• Johanna Hey & Schreiber,Ulrich & Fabian Pönnighaus & Felix Bierbrauer, 2013, "Steueroasen und »legale Steuervermeidung«: Wie kann größere Steuergerechtigkeit erreicht werden?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 66, issue 11, pages 03-13, June.
• Estelle P. Dauchy & Christopher Balding, 2013, "Asymmetric Trade Estimator in Modified Gravity: Corporate Tax Rates and Trade in OECD Countries," Working Papers, Center for Economic and Financial Research (CEFIR), number w0200, Apr.
• Oana-Ramona G. LOBONŢ & Nicoleta Claudia MOLDOVAN & Anca Sofia POPESCU, 2013, "The Perception Of Corruption Among Young People Between Reality And Pragmatism," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 2, pages 150-157, October.
• Andras Simonovits, 2013, "Does Higher Tax Morale Imply Higher Optimal Labor Income Tax Rate?," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 2, pages 97-114, June.
• Konrad, Kai A. & Qari, Salmai & Lohse, Tim, 2013, "Deception detection and the role of self-selection," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 9384, Mar.
• Estache, Antonio & Daxbek, Vincent, 2013, "How would the design of an alternative minimum tax impact the effective corporate tax rate in Belgium?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 9481, May.
• Buiter, Willem & Rahbari, Ebrahim, 2013, "Why do governments default, and why don't they default more often?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 9492, May.
• Verhoogen, Eric & , & Kumler, Todd, 2013, "Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 9622, Sep.
• Katharina Gangl & Benno Torgler & Erich Kirchler & Eva Hofmann, 2013, "Effects of supervision on tax compliance: Evidence from a field experiment in Austria," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2013-15, Aug.
• Fred Celimene & Gilles Dufrenot & Gisele Mophou & Gaston N'Guerekata, 2013, "Tax evasion,tax corruption and stochastic growth," Documents de Travail, CEREGMIA, Université des Antilles et de la Guyane, number 2013-05, Feb.
• Konstantinos Chatzimichael & Pantelis Kalaitzidakis & Vangelis Tzouvelekas, 2013, "Tax Evasion, Tax Monitoring Expenses and Economic Growth: An Empirical Analysis in OECD Countries," Working Papers, University of Crete, Department of Economics, number 1308, Jun.
• Silvia Platoni & Francesco Timpano, 2013, "Redistribution and Tax Evasion: an Asymmetric Information Approach," DISCE - Quaderni del Dipartimento di Scienze Economiche e Sociali, Università Cattolica del Sacro Cuore, Dipartimenti e Istituti di Scienze Economiche (DISCE), number dises1394, Jul.
• Marcel GERARD & Lucia GRANELLI, 2013, "From the EU Savings Directive to the US FATCA, Taxing Cross Border Savings Income," LIDAM Discussion Papers IRES, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2013007, Mar.
• Gaetano Lisi, 2013, "Tax Morale, Tax Compliance and the Optimal Tax Policy," Discussion Papers in Economic Behaviour, University of Valencia, ERI-CES, number 0313, Apr.
• Stefan Bach, 2013, "Corporate Taxation: High Profits, Moderate Tax Revenue," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, volume 3, issue 7, pages 15-24.
• Thomas Rixen, 2013, "Der Kampf gegen Steuerwettbewerb und Steuerflucht: Entwicklungslinien der internationalen Steuerpolitik," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 82, issue 1, pages 61-75, DOI: 10.3790/vjh.82.1.61.
• Stefan Bach, 2013, "Unternehmensbesteuerung: hohe Gewinne - mäßige Steuereinnahmen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 80, issue 22/23, pages 3-12.
• Stefan Bach & Peter Haan & Richard Ochmann, 2013, "Reformvorschläge zur Einkommensteuer: mehr echte und weniger kalte Progression," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 80, issue 30, pages 3-12.
• Richard Ochmann & Katharina Wrohlich, 2013, "Familiensplitting der CDU/CSU: Hohe Kosten bei geringer Entlastung für einkommensschwache Familien," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 80, issue 36, pages 3-11.
• Stefan Bach, 2013, "Has German Business Income Taxation Raised too Little Revenue over the Last Decades?," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1303.
• Michael Brei, 2013, "Offshore financial centers in the Caribbean: An overview," EconomiX Working Papers, University of Paris Nanterre, EconomiX, number 2013-40.
• Vincent Daxbek & Antonio Estache, 2013, "How Would the Design of an Alternative Minimum Tax Impact the Effective Corporate Tax Rate in Belgium," Working Papers ECARES, ULB -- Universite Libre de Bruxelles, number ECARES 2013-25, May.
• Kopczuk, Wojciech & Marion, Justin & Muehlegger, Erich & Slemrod, Joel, 2013, "Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-Through of State Diesel Taxes," Working Paper Series, Harvard University, John F. Kennedy School of Government, number rwp13-027, Sep.
• De Feo, Giuseppe & Amergighi, Oscar, 2013, "Competition for FDI and profit shifting: On the effects of subsidies and tax breaks," SIRE Discussion Papers, Scottish Institute for Research in Economics (SIRE), number 2013-105.
• Merike Kukk & Karsten Staehr, 2013, "Income underreporting by households with business income. Evidence from Estonia," Bank of Estonia Working Papers, Bank of Estonia, number wp2013-6, Jul, revised 26 Jul 2013.
• Gaetano Lisi, 2013, "Matching models and housing markets: the role of the zero-profit condition," Working Papers, Department of Applied Economics II, Universidad de Valencia, number 1301, Jan.
• Karampinis, Nikolaos I. & Hevas, Dimosthenis L., 2013, "Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management: Evidence from Greece," The International Journal of Accounting, Elsevier, volume 48, issue 2, pages 218-247, DOI: 10.1016/j.intacc.2013.04.003.
• Capasso, Salvatore & Jappelli, Tullio, 2013, "Financial development and the underground economy," Journal of Development Economics, Elsevier, volume 101, issue C, pages 167-178, DOI: 10.1016/j.jdeveco.2012.10.005.
• Liu, Xuepeng, 2013, "Tax avoidance through re-imports: The case of redundant trade," Journal of Development Economics, Elsevier, volume 104, issue C, pages 152-164, DOI: 10.1016/j.jdeveco.2013.05.007.
• Levaggi, Rosella & Menoncin, Francesco, 2013, "Optimal dynamic tax evasion," Journal of Economic Dynamics and Control, Elsevier, volume 37, issue 11, pages 2157-2167, DOI: 10.1016/j.jedc.2013.06.007.
• James Alm & Keith Finlay, 2013, "Who Benefits from Tax Evasion?," Economic Analysis and Policy, Elsevier, volume 43, issue 2, pages 139-154, September.
• Freire-Serén, María Jesús & Panadés i Martí, Judith, 2013, "Tax avoidance, human capital accumulation and economic growth," Economic Modelling, Elsevier, volume 30, issue C, pages 22-29, DOI: 10.1016/j.econmod.2012.08.021.
• Tagkalakis, Athanasios O., 2013, "Audits and tax offenders: Recent evidence from Greece," Economics Letters, Elsevier, volume 118, issue 3, pages 519-522, DOI: 10.1016/j.econlet.2012.12.031.
• Mitra, Shalini, 2013, "Informality, financial development and macroeconomic volatility," Economics Letters, Elsevier, volume 120, issue 3, pages 454-457, DOI: 10.1016/j.econlet.2013.05.028.
• Russo, Francesco Flaviano, 2013, "Tax morale and tax evasion reports," Economics Letters, Elsevier, volume 121, issue 1, pages 110-114, DOI: 10.1016/j.econlet.2013.07.004.
• Elgin, Ceyhun & Uras, Burak R., 2013, "Public debt, sovereign default risk and shadow economy," Journal of Financial Stability, Elsevier, volume 9, issue 4, pages 628-640, DOI: 10.1016/j.jfs.2012.09.002.
• Hope, Ole-Kristian & Ma, Mark (Shuai) & Thomas, Wayne B., 2013, "Tax avoidance and geographic earnings disclosure," Journal of Accounting and Economics, Elsevier, volume 56, issue 2, pages 170-189, DOI: 10.1016/j.jacceco.2013.06.001.
• Hill, Matthew D. & Kubick, Thomas R. & Brandon Lockhart, G. & Wan, Huishan, 2013, "The effectiveness and valuation of political tax minimization," Journal of Banking & Finance, Elsevier, volume 37, issue 8, pages 2836-2849, DOI: 10.1016/j.jbankfin.2013.04.002.
• Goerke, Laszlo, 2013, "Relative consumption and tax evasion," Journal of Economic Behavior & Organization, Elsevier, volume 87, issue C, pages 52-65, DOI: 10.1016/j.jebo.2012.12.028.
• Cornelissen, Thomas & Himmler, Oliver & Koenig, Tobias, 2013, "Fairness spillovers—The case of taxation," Journal of Economic Behavior & Organization, Elsevier, volume 90, issue C, pages 164-180, DOI: 10.1016/j.jebo.2011.12.014.
• Jiang, Ting, 2013, "Cheating in mind games: The subtlety of rules matters," Journal of Economic Behavior & Organization, Elsevier, volume 93, issue C, pages 328-336, DOI: 10.1016/j.jebo.2013.04.003.
• Kogler, Christoph & Batrancea, Larissa & Nichita, Anca & Pantya, Jozsef & Belianin, Alexis & Kirchler, Erich, 2013, "Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia," Journal of Economic Psychology, Elsevier, volume 34, issue C, pages 169-180, DOI: 10.1016/j.joep.2012.09.010.
• Kastlunger, Barbara & Lozza, Edoardo & Kirchler, Erich & Schabmann, Alfred, 2013, "Powerful authorities and trusting citizens: The Slippery Slope Framework and tax compliance in Italy," Journal of Economic Psychology, Elsevier, volume 34, issue C, pages 36-45, DOI: 10.1016/j.joep.2012.11.007.
• Annen, Kurt, 2013, "Social capital as a substitute for formality: Evidence from Bolivia," European Journal of Political Economy, Elsevier, volume 31, issue C, pages 82-92, DOI: 10.1016/j.ejpoleco.2013.04.002.
• Filippin, Antonio & Fiorio, Carlo V. & Viviano, Eliana, 2013, "The effect of tax enforcement on tax morale," European Journal of Political Economy, Elsevier, volume 32, issue C, pages 320-331, DOI: 10.1016/j.ejpoleco.2013.09.005.
• Arbex, Marcelo, 2013, "Tax enforcement policies, tax evasion and time allocation," The Quarterly Review of Economics and Finance, Elsevier, volume 53, issue 3, pages 285-293, DOI: 10.1016/j.qref.2013.05.007.
• Bernasconi, Michele & Corazzini, Luca & Marenzi, Anna, 2013, "‘Expressive’ obligations in public good games: Crowding-in and crowding-out effects," Research in Economics, Elsevier, volume 67, issue 1, pages 13-24, DOI: 10.1016/j.rie.2012.09.004.
• Gaston Giordana & Marc Willinger, 2013, "Fixed instruments to cope with stock externalities: an experimental evaluation," Chapters, Edward Elgar Publishing, chapter 13, in: John A. List & Michael K. Price, "Handbook on Experimental Economics and the Environment".
• Claudia Sánchez Vela & Jorge N. Valero Gil, 2013, "Incidencia económica de las políticas fiscal y laboral mexicanas," Estudios Económicos, El Colegio de México, Centro de Estudios Económicos, volume 28, issue 1, pages 109-163.
• V. Fiorio, Carlo & Ceriani, Lidia & Gigliarano, Chiara, 2013, "The importance of choosing the data set for tax-benefit analysis," EUROMOD Working Papers, EUROMOD at the Institute for Social and Economic Research, number EM5/13, Mar.
• Savina Princen & Gilles Mourre, 2013, "The role of tax policy in times of fiscal consolidation," European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 502, Aug.
• Kosonen, Tuomas & Ropponen, Olli, 2013, "The role of information in tax compliance: Evidence from a natural field experiment," Working Papers, VATT Institute for Economic Research, number 48.
• Sofia Е. Kovaleva, 2013, "Legalization risk management in the Russian banking practice," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 145-150, March.
• Elena Bárcena-Martín & Ana I. Moro Egido, 2013, "Country differences in the gender effect on poverty in Europe," ThE Papers, Department of Economic Theory and Economic History of the University of Granada., number 13/02, Jan.
• Gabriela Aparicio & Paul E. Carrillo & M. Shahe Emran, 2013, "Are Sunday Babies Doomed for Life? Measuring the Sunday-Born Achievement Gap in Ecuador," Working Papers, The George Washington University, Institute for International Economic Policy, number 2013-2, Feb.
• Gabriel Zucman, 2013, "The Missing Wealth of Nations: Are Europe and the U.S. net Debtors or net Creditors?," Post-Print, HAL, number halshs-01053616, DOI: 10.1093/qje/qjt012.
• Gabriel Zucman, 2013, "The Missing Wealth of Nations: Are Europe and the U.S. net Debtors or net Creditors?," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-01053616, DOI: 10.1093/qje/qjt012.
• Augustin Landier & Guillaume Plantin, 2013, "Taxing the Rich," Working Papers, HAL, number hal-03470576, Sep.
• Michael Brei, 2013, "Offshore financial centers in the Caribbean: An overview," Working Papers, HAL, number hal-04141163.
• Ljunge, Martin, 2013, "Social Capital and the Family: Evidence that Strong Family Ties Cultivate Civic Virtues," Working Paper Series, Research Institute of Industrial Economics, number 967, Jun.
• Barth, Erling & Cappelen, Alexander W. & Ognedal, Tone, 2013, "Fair tax evasion," Discussion Paper Series in Economics, Norwegian School of Economics, Department of Economics, number 11/2013, Apr.
• Keisuke Kawata, 2013, "Capital market integration and optimal employment protection policies," IDEC DP2 Series, Hiroshima University, Graduate School for International Development and Cooperation (IDEC), number 3-9, Dec.
• Camelia Popa, 2013, "Synthesis of the PhD thesis "Anti-money laundering and counter terrorism financing management"," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, volume 1, issue 1, pages 27-31, March.
• Marcel Suvelea, 2013, "Legal and Illegal Tax Evasion," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, volume 1, issue 4, pages 71-78, December.
• Laszlo Goerke, 2013, "Relative Consumption and Tax Evasion," IAAEU Discussion Papers, Institute of Labour Law and Industrial Relations in the European Union (IAAEU), number 201301, Jan.
• Edoardo Di Porto & Leandro Elia & Cristina Tealdi, 2013, "The "emersion" effect: an ex post and ex ante social program evaluation on labor tax evasion in Italy," Working Papers, IMT School for Advanced Studies Lucca, number 2/2013, Jun, revised Jun 2013.
• Bosch, Mariano & Esteban-Pretel, Julen, 2013, "Labor Market Effects of Introducing Unemployment Benefits in an Economy with High Informality," IDB Publications (Working Papers), Inter-American Development Bank, number 4544, Apr.
• Castro, Lucio & Scartascini, Carlos, 2013, "Tax Compliance and Enforcement in the Pampas: Evidence from a Field Experiment," IDB Publications (Working Papers), Inter-American Development Bank, number 4698, Dec.
• Lucio Castro & Carlos Scartascini, 2013, "Tax Compliance and Enforcement in the Pampas: Evidence from a Field Experiment," Research Department Publications, Inter-American Development Bank, Research Department, number IDB-WP-472, Dec.
• Amedeo Piolatto & Matthew D. Rablen, 2013, "Prospect theory and tax evasion: a reconsideration of the Yitzhaki Puzzle," IFS Working Papers, Institute for Fiscal Studies, number W13/25, Aug.
• Lidia Ceriani & Carlo V. Fiorio & Chiara Gigliarano, 2013, "The importance of choosing the data set for tax-benefit analysis," International Journal of Microsimulation, International Microsimulation Association, volume 1, issue 6, pages 86-121.
• Stefan Bach & Peter Haan & Richard Ochmann, 2013, "Taxation of Married Couples in Germany and the UK: One-Earner Couples Make the Difference," International Journal of Microsimulation, International Microsimulation Association, volume 6, issue 3, pages 3-24.
• Djawadi, Behnud Mir & Fahr, René, 2013, "The Impact of Tax Knowledge and Budget Spending Influence on Tax Compliance," IZA Discussion Papers, IZA Network @ LISER, number 7255, Feb.
• Ticchi, Davide & Verdier, Thierry & Vindigni, Andrea, 2013, "Democracy, Dictatorship and the Cultural Transmission of Political Values," IZA Discussion Papers, IZA Network @ LISER, number 7441, Jun.
• Kumler, Todd J. & Verhoogen, Eric & Frias, Judith A., 2013, "Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico," IZA Discussion Papers, IZA Network @ LISER, number 7591, Aug.
• Piolatto, Amedeo & Rablen, Matthew D., 2013, "Prospect Theory and Tax Evasion: A Reconsideration of the Yitzhaki Puzzle," IZA Discussion Papers, IZA Network @ LISER, number 7760, Nov.
• Loredana Maftei, 2013, "An Overview Of The European Tax Havens," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 5, issue 1, pages 41-50.
• Mihai Bogdan Afrasinei, 2013, "The Problem Of Tax Havens And The Romanian Tax Authorities’ Reaction," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 5, issue 2, pages 149-159.
• Loredana Maftei, 2013, "The Emergence Of The European Counterfeit Markets," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 5, issue 2, pages 246-253.
• Désirée Teobaldelli & Friedrich Schneider, 2013, "The Influence of Direct Democracy on the Shadow Economy," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2013-16, Jul.
• Andreas Buehn & Friedrich Schneider, 2013, "Shadow Economies in highly developed OECD countries: What are the driving forces?," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2013-17, Aug.
• Friedrich Schneider, 2013, "Work in the Shadow: Some Facts," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2013-18, Aug.
• Friedrich Schneider, 2013, "The Shadow Economy in Colombia: Size and Effect on Economic Growth," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2013-19, Oct.
• Andreas Buehn & Friedrich Schneider, 2013, "Estimating the Size of the Shadow Economy: Methods, Problems and Open Questions," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2013-20, Oct.
• Arusha Cooray & Friedrich Schneider, 2013, "How Does Corruption Affect Public Debt? An Empirical Analysis," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2013-22, Dec.
• Friedrich Schneider, 2013, "Die Zahlungsströme der transnationalen organisierten Kriminalität (TOK) und Steuerbetrug in OECD-Ländern: Einige empirische Ergebnisse," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2013-23, Dec.
• Friedrich Schneider, 2013, "James M. Buchanan and the European Public Choice Movement: What Did We Learn from Him?," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2013-24, Dec.
• Bruno Chiarini & Elisabetta Marzano & Friedrich Schneider, 2013, "Tax rates and tax evasion: an empirical analysis of the long-run aspects in Italy," European Journal of Law and Economics, Springer, volume 35, issue 2, pages 273-293, April, DOI: 10.1007/s10657-011-9247-6.
• Andrew Feltenstein & Maral Shamloo, 2013, "Tax reform, the informal economy, and bank financing of capital formation," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 1, pages 1-28, February, DOI: 10.1007/s10797-012-9213-4.
• Sara LaLumia & James Sallee, 2013, "The value of honesty: empirical estimates from the case of the missing children," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 2, pages 192-224, April, DOI: 10.1007/s10797-012-9221-4.
• Friedrich Heinemann & Martin Kocher, 2013, "Tax compliance under tax regime changes," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 2, pages 225-246, April, DOI: 10.1007/s10797-012-9222-3.
• John Creedy & Norman Gemmell, 2013, "Measuring revenue responses to tax rate changes in multi-rate income tax systems: behavioural and structural factors," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 6, pages 974-991, December, DOI: 10.1007/s10797-012-9255-7.
• Johann Brunner & Paul Eckerstorfer & Susanne Pech, 2013, "Optimal taxes on wealth and consumption in the presence of tax evasion," Journal of Economics, Springer, volume 110, issue 2, pages 107-124, October, DOI: 10.1007/s00712-012-0314-4.
• Rongili Biswas & Carla Marchese & Fabio Privileggi, 2013, "Firm’s tax evasion in a principal-agent model with self-protection," Journal of Economics, Springer, volume 110, issue 2, pages 125-140, October, DOI: 10.1007/s00712-012-0306-4.
• Philipp Doerrenberg & Andreas Peichl, 2013, "Progressive taxation and tax morale," Public Choice, Springer, volume 155, issue 3, pages 293-316, June, DOI: 10.1007/s11127-011-9848-1.
• Désirée Teobaldelli & Friedrich Schneider, 2013, "The influence of direct democracy on the shadow economy," Public Choice, Springer, volume 157, issue 3, pages 543-567, December, DOI: 10.1007/s11127-013-0098-2.