Research classified by Journal of Economic Literature (JEL) codes

2013

• 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, Centre for Economic Policy Research, 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, Centre for Economic Policy Research, number 9481, May.
• Buiter, Willem & Rahbari, Ebrahim, 2013, "Why do governments default, and why don't they default more often?," CEPR Discussion Papers, Centre for Economic Policy Research, number 9492, May.
• Verhoogen, Eric & , & Kumler, Todd, 2013, "Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico," CEPR Discussion Papers, Centre for Economic Policy Research, 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, DOI: http://dx.doi.org/10.18235/0011471.
• 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, DOI: http://dx.doi.org/10.18235/0011524.
• 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.
• Sorin Adrian Ciupitu, 2013, "Analysis of Tax Evasion in Romania in the Period 2009 – 2012," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue Special 1, pages 87-91, December.
• Marius-Eugen Radu, 2013, "Financial Cooperation Mechanism Fighting Bank Fraud in EU," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue 4, pages 89-92, December.
• Heinemann, Friedrich & Kocher, Martin G., 2013, "Tax compliance under tax regime changes," Munich Reprints in Economics, University of Munich, Department of Economics, number 18179, Apr.
• Konrad, Kai A. & Heckemeyer, Jost H. & Spengel, Christoph & Leibrecht, Markus & Schratzenstaller, Margit & Gärtner, Manfred & Büttner, Thiess & Holzmann, Carolin, 2013, "Steuerflucht und Steueroasen," Munich Reprints in Economics, University of Munich, Department of Economics, number 22068.
• Sebastian Pfeiffer & Pavel Semerad, 2013, "Missing Trader Fraud in European VAT," MENDELU Working Papers in Business and Economics, Mendel University in Brno, Faculty of Business and Economics, number 2013-41, Oct.
• Benno Torgler, 2013, "A Field Experiment in Moral Suasion and Tax Compliance Focusing on Underdeclaration and Overdeduction," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 69, issue 4, pages 393-411, December, DOI: 10.1628/001522108X675647.
• Stephan Muehlbacher & Erich Kirchler, 2013, "Mental Accounting of Self-Employed Taxpayers: On the Mental Segregation of the Net Income and the Tax Due," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 69, issue 4, pages 412-438, December, DOI: 10.1628/001522108X675656.
• Susan C. Morse, 2013, "Narrative and Tax Compliance," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 69, issue 4, pages 469-486, December, DOI: 10.1628/001522108X675674.
• Katharina Gangl & Stephan Muehlbacher & Manon de Groot & Sjoerd Goslinga & Eva Hofmann & Christoph Kogler & Gerrit Antonides & Erich Kirchler, 2013, ""How can I help you?" Perceived Service Orientation of Tax Authorities and Tax Compliance," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 69, issue 4, pages 487-510, December, DOI: 10.1628/001522108X675683.
• Carlo Fiorio & Stefano Iacus & Alessandro Santoro, 2013, "Taxpaying response of small firms to an increased probability of audit: some evidence from Italy," Working Papers, University of Milano-Bicocca, Department of Economics, number 251, Jul, revised Jul 2013.
• Miklós Fellegi, 2013, "Tax Evasion or Tax Optimization: is there any Narrow Path between the Two?," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, volume 9, issue 02, pages 35-40.
• Lidia CERIANI & Carlo V. FIORIO & Chiara GHIGLIARANO, 2013, "The importance of choosing the data set for tax-benefit analysis," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 2013-05, Mar.
• Philipp Meyer-Brauns, 2013, "Multitasking in Corporate Tax Evasion," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2013-05, Sep.
• Massimo Florio, 2013, "Privatizzazioni e debito pubblico," Working Papers, CSIL Centre for Industrial Studies, number 201304, Nov.
• Kevin S. Markle & Douglas A. Shackelford, 2014, "The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 28".
• Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2014, "Are Closely Held Firms Tax Shelters?," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 28".
• Dina Pomeranz, 2013, "No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax," NBER Working Papers, National Bureau of Economic Research, Inc, number 19199, Jul.
• Sara LaLumia & James M. Sallee & Nicholas Turner, 2013, "New Evidence on Taxes and the Timing of Birth," NBER Working Papers, National Bureau of Economic Research, Inc, number 19283, Aug.
• Todd Kumler & Eric Verhoogen & Judith A. Frías, 2013, "Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico," NBER Working Papers, National Bureau of Economic Research, Inc, number 19385, Aug.
• Wojciech Kopczuk & Justin Marion & Erich Muehlegger & Joel Slemrod, 2013, "Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-through of State Diesel Taxes," NBER Working Papers, National Bureau of Economic Research, Inc, number 19410, Sep.
• Kevin S. Markle & Douglas A. Shackelford, 2013, "The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates," NBER Working Papers, National Bureau of Economic Research, Inc, number 19621, Nov.
• Mariano Bosch & Julen Esteban-Pretel, 2013, "The Labor Market Effects of Introducing Unemployment Benefits in an Economy with High Informality," GRIPS Discussion Papers, National Graduate Institute for Policy Studies, number 12-20, Feb.
• Erling Barth & Alexander W. Cappelen & Tone Ognedal, 2013, "Fair Tax Evasion," Nordic Journal of Political Economy, Nordic Journal of Political Economy, volume 38, pages 1-3.
• Galina ULIAN & Iulia CAPRIAN, 2013, "The Problem Of Quantifying The Underground Economy: Applying The Method Of Metered Resources," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", issue 4, pages 25-30.
• John Creedy & Norman Gemmell, 2013, "Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures," Treasury Working Paper Series, New Zealand Treasury, number 13/27, Dec.
• Gabriel Zucman, 2013, "The Missing Wealth of Nations: Are Europe and the U.S. net Debtors or net Creditors?," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 128, issue 3, pages 1321-1364.
• Beca Maru?a & Niºulescu-Ashrafzadeh Ileana, 2013, "Tax Policy Measures and their Influence on the Romanian SMEs," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1102-1107, May.
• Georgescu Iuliana Eugenia & Afrãsinei Mihai-Bogdan, 2013, "Transfer Pricing: Alibi for Cross-Border Tax Evasion," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1258-1263, May.
• Iancu Eugenia & Cibotariu Irina-ªtefana, 2013, "Conceptual Sides Concerning the Inter-Conditionality amongst the Underground Economy and Taxation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1294-1298, May.
• Oscar Amerighi & Giuseppe De Feo, 2013, "Competition for FDI and profit shifting: On the effects of subsidies and tax breaks," DEM Working Papers Series, University of Pavia, Department of Economics and Management, number 056, Nov.
• Kozma, Gábor, 2013, "Economic Effects of Tax Cuts in the Reagan Administration – Literature review," Public Finance Quarterly, Corvinus University of Budapest, volume 58, issue 4, pages 403-419.
• Zafar Mahmood, 2013, "Reverse Capital Flight to Pakistan: Analysis of Evidence," The Pakistan Development Review, Pakistan Institute of Development Economics, volume 52, issue 1, pages 1-15.
• Eduardo Augusto Soares Coelho Barbosa & Samuel Cruz Alves Pereira & Elísio Fernando Moreira Brandão, 2013, "The Shadow Economy in Portugal: An Analysis Using the MIMIC Model," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 514, Dec.
• Fernando, Estrada, 2013, "Estado y política pública en Colombia: Un balance desde la teoría política
  [State and public policy in Colombia]," MPRA Paper, University Library of Munich, Germany, number 45223.
• Fernando, Estrada & Mihai, Mutascu & Aviral Kumar, Tiwari, 2013, "Estabilidad política y tributación
  [Taxation and political stability]," MPRA Paper, University Library of Munich, Germany, number 45226.
• Bethencourt, Carlos & Kunze, Lars, 2013, "Tax evasion, social norms and economic growth," MPRA Paper, University Library of Munich, Germany, number 48427, Jul.
• Weinreich, Daniel, 2013, "Fair tax evasion and majority voting over redistributive taxation," MPRA Paper, University Library of Munich, Germany, number 48919, Aug.
• Möhlmann, Axel, 2013, "Persistence or Convergence? The East-West Tax Morale Gap in Germany," MPRA Paper, University Library of Munich, Germany, number 50766, Mar, revised 27 Jul 2013.
• Kodila-Tedika, Oasis & Mutascu, Mihai, 2013, "Shadow economy and tax revenue in Africa," MPRA Paper, University Library of Munich, Germany, number 50812.
• Bethencourt, Carlos & Kunze, Lars, 2013, "The political economics of redistribution, inequality and tax avoidance," MPRA Paper, University Library of Munich, Germany, number 51127, Oct.
• Kammas, Pantelis & Litina, Anastasia & Palivos, Theodore, 2013, "The Quality of Public Education in Unequal Societies: The Role of Tax Institutions," MPRA Paper, University Library of Munich, Germany, number 52193, Dec.
• Casaburi, Lorenzo & Troiano, Ugo, 2013, "Ghost-House Busters: The Electoral Response to a Large Anti Tax Evasion Program," MPRA Paper, University Library of Munich, Germany, number 52242, Dec.
• Chu, Hsun & Lai, Ching-Chong & Cheng, Chu-Chuan, 2013, "Tax Havens, Growth, and Welfare," MPRA Paper, University Library of Munich, Germany, number 52878, Sep, revised Sep 2013.
• Chu, Hsun, 2013, "Tax Enforcement Policy and the Provision of Public Goods with the Presence of Tax Havens," MPRA Paper, University Library of Munich, Germany, number 53021, Apr, revised Nov 2013.
• Cebula, Richard, 2013, "Effects of Economic Freedom, Regulatory Quality, and Taxation on Real Income," MPRA Paper, University Library of Munich, Germany, number 55421, Nov.
• Cebula, Richard & Foley, Maggie, 2013, "Teaching the Economics of Income Tax Evasion," MPRA Paper, University Library of Munich, Germany, number 56784, Mar.
• Cebula, Richard, 2013, "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," MPRA Paper, University Library of Munich, Germany, number 60840, Oct.
• Alena Dugová, 2013, "Changes in the Value Added Tax as the Tool against the Global Crisis," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2013, issue 3, pages 74-93, DOI: 10.18267/j.efaj.108.
• Savaş Çevik & Harun Yeniçeri, 2013, "The Relationship between Social Norms and Tax Compliance: The Moderating Role of the Effectiveness of Tax Administration," International Journal of Economic Sciences, Prague University of Economics and Business, volume 2013, issue 3.
• Dan Usher, 2013, "Two Sources Of Bias In Estimating The Peak Of The Laffer Curve," Working Paper, Economics Department, Queen's University, number 1320, Nov.
• Renzo Orsi & Davide Raggi & Francesco Turino, 2013, "Online Appendix to "Size, Trend, and Policy Implications of the Underground Economy"," Online Appendices, Review of Economic Dynamics, number 12-217.
• Renzo Orsi & Davide Raggi & Francesco Turino, 2013, "Code and data files for "Size, Trend, and Policy Implications of the Underground Economy"," Computer Codes, Review of Economic Dynamics, number 12-217, revised .
• Sebastien Bradley & Estelle Dauchy & Makoto Hasegawa, 2013, "Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform," School of Economics Working Paper Series, LeBow College of Business, Drexel University, number 2013-2, Aug.
• Germán Espinoza, 2013, "Sistema Tributario como dispositivo de la economía neoliberal," Estudios Nueva Economía, Estudios Nueva Economía, volume 2, issue 2, pages 5-17.
• Jalal Siddiki, 2013, "The size and development of the shadow economy in Bangladesh: An empirical investigation," Economics Discussion Papers, School of Economics, Kingston University London, number 2013-3, Jun.
• Guerino Ardizzi & Carmelo Petraglia & Massimiliano Piacenza & Gilberto Turati, 2013, "L’economia non osservata fra evasione e crimine: una rivisitazione del Currency Demand Approach con una applicazione al contesto italiano," Rivista di Politica Economica, SIPI Spa, issue 1, pages 229-269, January-M.
• Anastasia Nesvetailova & Ronen Palan, 2013, "Minsky in the Shadows," Review of Radical Political Economics, Union for Radical Political Economics, volume 45, issue 3, pages 349-368, September.
• Marijana Baric & Colin C. Williams, 2013, "Tackling the Undeclared Economy in Croatia," South-Eastern Europe Journal of Economics, Association of Economic Universities of South and Eastern Europe and the Black Sea Region, volume 11, issue 1, pages 7-36.
• Luca Barbone & Misha V. Belkindas & Leon Bettendorf & Richard Bird & Mikhail Bonch-Osmolovskiy & Michael Smart, 2013, "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 0116, Dec.
• Konrad Dymarski, 2013, "Segmentacja populacji a szacowany rozmiar szarej strefy," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 7-8, pages 133-155.
• Metin SAĞLAM, 2013, "Vergi Algısı ve Vergi Bilinci Üzerine Bir Araştırma: İktisadi ve İdari Bilimler Fakültesi Öğrencilerinde Vergi Algısı ve Bilinci," Sosyoekonomi Journal, Sosyoekonomi Society, issue 19(19).
• Mirela - Anca Postole & Marilena Ciobănaşu, 2013, "Role of Customs Duties in the Formation of Budget Revenues," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 3, issue 1, pages 1-10, February.
• Mirela Anca Postole, 2013, "Comparative Analysis of the Value Added Tax Evolution," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 3, issue 3, pages 1-13, June.
• Mirco Tonin, 2013, "Underreporting of earnings and the minimum wage spike," IZA Journal of European Labor Studies, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), volume 2, issue 1, pages 1-18, December, DOI: 10.1186/2193-9012-2-2.
• Diego Martinez-Lopez, 2013, "The underreporting of income by self-employed workers in Spain," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, volume 4, issue 4, pages 353-371, November, DOI: 10.1007/s13209-012-0093-8.
• Michael Heinrich, 2013, "Steuer(n) in die richtige Richtung? Betrachtungen zur Finanztransaktionssteuer," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 93, issue 4, pages 238-242, April, DOI: 10.1007/s10273-013-1515-3.
• Kai Konrad & Jost Heckemeyer & Christoph Spengel & Markus Leibrecht & Margit Schratzenstaller & Manfred Gärtner & Thiess Büttner & Carolin Holzmann, 2013, "Steuerflucht und Steueroasen," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 93, issue 6, pages 359-376, June, DOI: 10.1007/s10273-013-1536-y.
• Annette Alstadsæter & Wojciech Kopczuk & Kjetil Telle, 2013, "Are closely-held firms tax shelters?," Discussion Papers, Statistics Norway, Research Department, number 764, Nov.
• Oscar Amerighi & Giuseppe De Feo, 2013, "Competiton for FDI and profit shifting: on the effects of subsidies and tax breaks," Working Papers, University of Strathclyde Business School, Department of Economics, number 1326, Nov.
• Gaëlle Garnier & Aleksandra Gburzynska & Endre György & Milena Mathé & Doris Prammer & Savino Ruà & Agnieszka Skonieczna, 2013, "Recent Reforms of Tax Systems in the EU: Good and Bad News," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 39, Oct.
• Betty Annan & William Bekoe & Edward Nketiah-Amponsah, 2013, "Determinants of Tax Evasion in Ghana: 1970-2010," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 6, issue 3, pages 97-121, December.
• Friedrich Schneider, 2013, "Size and Progression of the Shadow Economies of Turkey and Other OECD Countries from 2003 to 2013; Some New Facts," Ekonomi-tek - International Economics Journal, Turkish Economic Association, volume 2, issue 2, pages 83-116, May.