Research classified by Journal of Economic Literature (JEL) codes

2013

• 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.
• Hoseini, M., 2013, "How to Enforce Value-Added Tax? The Role of Inter-Sectoral Linkages," Discussion Paper, Tilburg University, Center for Economic Research, number 2013-036.
• Elgin, C. & Uras, R.B., 2013, "Public debt, sovereign default risk and shadow economy," Other publications TiSEM, Tilburg University, School of Economics and Management, number c3f85480-587f-464d-a748-a.
• Landier, Augustin & Plantin, Guillaume, 2013, "Taxing the Rich," TSE Working Papers, Toulouse School of Economics (TSE), number 13-514, Sep.
• James Alm & Abel Embaye, 2013, "Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984-2006," Working Papers, Tulane University, Department of Economics, number 1303, Feb.
• James Alm, 2013, "Expanding the Theory of Tax Compliance from Individual to Group Motivations," Working Papers, Tulane University, Department of Economics, number 1309, Feb.
• Roberta Calvet & James Alm, 2013, "Empathy, Sympathy, and Tax Compliance," Working Papers, Tulane University, Department of Economics, number 1310, Feb.
• 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," Working papers, Department of Economics, Social Studies, Applied Mathematics and Statistics (Dipartimento di Scienze Economico-Sociali e Matematico-Statistiche), University of Torino, number 018, Mar.
• Ticchi, Davide & Verdier, Thierry & Vindigni, Andrea, 2013, "Democracy, Dictatorship and the Cultural Transmission of Political Values," POLIS Working Papers, Institute of Public Policy and Public Choice - POLIS, number 171, May.
• Fred C??lim??ne & Gilles Dufr??not & Gis??le Mophou & Gaston N???Gu??r??kata, 2013, "Tax evasion, tax corruption and stochastic growth," William Davidson Institute Working Papers Series, William Davidson Institute at the University of Michigan, number wp1043, Feb.
• Sara LaLumia & James M. Salle & Nicolas Turner, 2013, "New Evidence on Taxes and the Timing of Birth," Department of Economics Working Papers, Department of Economics, Williams College, number 2013-06, Jul.
• Marcelo Arbex & Enlinson Mattos, 2013, "Optimal Sales Tax Rebates and Tax Enforcement Consumers," Working Papers, University of Windsor, Department of Economics, number 1302, Apr.
• Marcelo Arbex & Enlinson Mattos & Laudo M. Ogura, 2013, "Taxing Hard-to-Tax Markets," Working Papers, University of Windsor, Department of Economics, number 1305, Aug.
• Alexey Naydenov, 2013, "Heuristic model of taxpayer behaviour: application to Russian experience with regard to tax evasion," ERSA conference papers, European Regional Science Association, number ersa13p781, Nov.
• Alstadsæter, Annette & Jacob, Martin, 2013, "The effect of awareness and incentives on tax evasion," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 147.
• Alstadsæter, Annette & Jacob, Martin, 2013, "Who participates in tax avoidance?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 148.
• Blaufus, Kay & Zinowsky, Tim, 2013, "Investigating the determinants of experts' tax aggressiveness: Experience and personality traits," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 151.
• Baskaran, Thushyanthan & Lopes da Fonseca, Mariana, 2013, "The economics and empirics of tax competition: A survey," University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics, number 163.
• Boss, Alfred, 2013, "Verhindert ein Mindestlohn eine Ausbeutung des Staates?," Kiel Working Papers, Kiel Institute for the World Economy, number 1884.
• Altemeyer-Bartscher, Martin & Zeddies, Götz, 2013, "Dezentrale Steuerverwaltung und interregionaler Wettbewerb im deutschen Finanzföderalismus," Wirtschaft im Wandel, Halle Institute for Economic Research (IWH), volume 19, issue 5, pages 91-95.
• Wrede, Matthias, 2013, "Rational choice of itemized deductions," FAU Discussion Papers in Economics, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics, number 01/2013.
• Wrede, Matthias, 2013, "Fair inheritance taxation in the presence of tax planning," FAU Discussion Papers in Economics, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics, number 02/2013.
• Heckemeyer, Jost H. & Overesch, Michael, 2013, "Multinationals' profit response to tax differentials: Effect size and shifting channels," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 13-045.

2012

• Donici, Gabriel-Andrei/GA, 2012, "The effects of the underground economy on economic competitiviness," MPRA Paper, University Library of Munich, Germany, number 36025, Jan.
• Lisi, Gaetano, 2012, "Unemployment, tax evasion and the "slippery slope" framework," MPRA Paper, University Library of Munich, Germany, number 37433, Mar.
• Carfì, David & Fici, Caterina, 2012, "The government-taxpayer game," MPRA Paper, University Library of Munich, Germany, number 38506.
• Jellal, Mohamed & Bouzahzah, Mohamed, 2012, "Corruption and tax evasion an optimal policy," MPRA Paper, University Library of Munich, Germany, number 38813.
• Paz, Lourenco, 2012, "The impacts of trade liberalization on informal labor markets: an evaluation of the Brazilian case," MPRA Paper, University Library of Munich, Germany, number 38858, Mar.
• Paz, Lourenco, 2012, "The effect of trade liberalization on payroll tax evasion and labor informality," MPRA Paper, University Library of Munich, Germany, number 39545, May.
• Estrada, Fernando, 2012, "Estado y política pública en Colombia
  [State and Public Policy in Colombia]," MPRA Paper, University Library of Munich, Germany, number 42380.
• Adam, Antonis & Kammas, Pantelis, 2012, "(Tax evasion) power to the people: does "early democratization" increase the size of the informal sector?," MPRA Paper, University Library of Munich, Germany, number 43343, Dec.
• Almunia, Miguel & Lopez-Rodriguez, David, 2012, "The efficiency cost of tax enforcement: evidence from a panel of spanish firms," MPRA Paper, University Library of Munich, Germany, number 44153.
• Michael, Bryane & Gubin, Alexey, 2012, "Compliance Audit of Anti-Corruption Regulations: A Case Study from Carpatistan Customs," MPRA Paper, University Library of Munich, Germany, number 44693.
• Hana Zídková, 2012, "Discussion of Methods for Estimating the Shadow Economy
  [Diskuse k metodám odhadů stínové ekonomiky]," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2012, issue 6, pages 3-17, DOI: 10.18267/j.aop.384.
• Beáta Blechová, 2012, "Progresivní nebo "rovná" daň - ekonomické i politické dilema
  [Progressive or "Flat" Tax - Economic and Political Dilemma]," Politická ekonomie, Prague University of Economics and Business, volume 2012, issue 5, pages 649-667, DOI: 10.18267/j.polek.868.
• Stefanie Stantcheva & Emmanuel Saez & Thomas Piketty, 2012, "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," 2012 Meeting Papers, Society for Economic Dynamics, number 78.
• Liu, Antung Anthony, 2012, "Tax Evasion and Optimal Environmental Taxes," RFF Working Paper Series, Resources for the Future, number dp-12-37, Sep.
• Sebastien Bradley, 2012, "Investor Responses to Dividends Received Deductions: Rewarding Multinational Tax Avoidance?," School of Economics Working Paper Series, LeBow College of Business, Drexel University, number 2012-10, Aug.
• Daianu, Daniel & Kallai, Ella & Lungu, Laurian, 2012, "Tax Policy under the Curse of Low Revenues: The Case of Romania (Part I)," Journal for Economic Forecasting, Institute for Economic Forecasting, volume 0, issue 1, pages 156-186, March.
• Daianu, Daniel & Kallai, Ella & Lungu, Laurian, 2012, "Tax Policy under the Curse of Low Revenues: The Case of Romania (Part II)," Journal for Economic Forecasting, Institute for Economic Forecasting, volume 0, issue 2, pages 143-162, June.
• Katarzyna Bilicka & Clemens Fuest, 2012, "With which countries do tax havens share information?," RSCAS Working Papers, European University Institute, number 2012/06, Feb.
• Laszlo Goerke, 2012, "The Optimal Structure of Commodity Taxation in a Monopoly with Tax Avoidance or Evasion," Public Finance Review, , volume 40, issue 4, pages 519-536, July, DOI: 10.1177/1091142111422440.
• Luca Barbone & Richard Bird & Jaime Vázquez Caro, 2012, "The Costs of VAT: A Review of the Literature," CASE Network Reports, CASE-Center for Social and Economic Research, number 0106.
• Izabela Styczynska, 2012, "Determinants of household demand for services - Formal Versus Informal Sector," CASE Network Studies and Analyses, CASE-Center for Social and Economic Research, number 444, Aug.
• Andrew Ellul & Tullio Jappelli & Marco Pagano & Fausto Panunzi, 2012, "Transparency, Tax Pressure and Access to Finance," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 310, Apr, revised 04 Feb 2015.
• Jonathan Goyette & Giovanni Gallipoli, 2012, "Distortions, Efficiency and the Size Distribution of Firms," Cahiers de recherche, Departement d'économique de l'École de gestion à l'Université de Sherbrooke, number 12-06, Feb.
• Jonathan Goyette, 2012, "Optimal tax threshold: the consequences on efficiency of official vs. effective enforcement," Cahiers de recherche, Departement d'économique de l'École de gestion à l'Université de Sherbrooke, number 12-07, Apr.
• Bernard Gauthier & Jonathan Goyette, 2012, "Taxes and bribery: The role of monitoring, bargaining power and red tape," Cahiers de recherche, Departement d'économique de l'École de gestion à l'Université de Sherbrooke, number 12-08, Apr.
• Bernard Gauthier & Jonathan Goyette, 2012, "Fiscal policy and corruption," Cahiers de recherche, Departement d'économique de l'École de gestion à l'Université de Sherbrooke, number 12-09, May.
• Michele Bernasconi, Luca Corazzini, Raffaello Seri, 2012, "Tax Evasion: Does the Tax Burden Matter?," ISLA Working Papers, ISLA, Centre for research on Latin American Studies and Transition Economies, Universita' Bocconi, Milano, Italy, number 43, Jan.
• Ummad Mazhar & Pierre-Guillaume Méon, 2012, "Taxing the unobservable: The impact of the shadow economy on inflation and taxation," Working Papers CEB, ULB -- Universite Libre de Bruxelles, number 12-023, Aug.
• Mahmut YARDIMCIOĞLU & Özlem ÖZER, 2012, "Muhasebe Meslek Mensuplarının Vergi Cezalarına İlişkin Görüşlerine Yönelik Bir Alan Çalışması," Sosyoekonomi Journal, Sosyoekonomi Society, issue 18(18).
• Elşen BAĞIRZADE, 2012, "Kayıt Dışı Ekonomi Kavramına Ortak Yaklaşım Sorunu: Makroiktisat Kapsamlı Kavramsal Analiz," Sosyoekonomi Journal, Sosyoekonomi Society, issue 18(18).
• Gaetano Lisi, 2012, "Unemployment, tax evasion and the slippery slope framework," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), volume 59, issue 3, pages 297-302, September, DOI: 10.1007/s12232-012-0165-x.
• Manfred Gärtner, 2012, "Das ökonomische Einmaleins des Bankgeheimnisses," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 92, issue 2, pages 110-114, February, DOI: 10.1007/s10273-012-1336-9.
• David CARFI & Caterina FICI, 2012, "The Government-Taxpayer Game," Theoretical and Practical Research in the Economic Fields, ASERS Publishing, volume 3, issue 1, pages 13-25.
• James Giesecke & Nhi Hoang Tran, 2012, "A general framework for measuring VAT compliance rates," Applied Economics, Taylor & Francis Journals, volume 44, issue 15, pages 1867-1889, May, DOI: 10.1080/00036846.2011.554382.
• Rajeev Goel, 2012, "Business regulation and taxation: effects on cross-country corruption," Journal of Economic Policy Reform, Taylor and Francis Journals, volume 15, issue 3, pages 223-242, DOI: 10.1080/17487870.2012.692468.
• Antoine Bouët & Devesh Roy, 2012, "Trade protection and tax evasion: Evidence from Kenya, Mauritius, and Nigeria," The Journal of International Trade & Economic Development, Taylor & Francis Journals, volume 21, issue 2, pages 287-320, April, DOI: 10.1080/09638199.2010.484503.
• Maruşa Beca, 2012, "The Vat Scheme Upon Collection – Advantages And Disadvantages For Romanian Companies," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 242-247, November.
• Mihaela-Iuliana PATRASC & Corina SERBAN, 2012, "Tax evasion in Romania and some methods to prevent and combat it," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 711-714, May.
• Mihail N. Diakomihalis, 2012, "Maritime Tourism Tax Revenues in Greece: A New Framework for Collection," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 5, issue 1, pages 109-127, April.
• James Alm & Benno Torgler, 2012, "Do Ethics Matter? Tax Compliance and Morality," Working Papers, Tulane University, Department of Economics, number 1207, Jul.
• James Alm & Erich Kirchler & Stephan Muehlbacher & Katharina Gangl & Eva Hofmann & Christoph Kogler & Maria Pollai, 2012, "Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior," Working Papers, Tulane University, Department of Economics, number 1210, Jul.
• James Alm & Chandler McClellan, 2012, "Tax Morale and Tax Compliance from the Firm's Perspective," Working Papers, Tulane University, Department of Economics, number 1211, Jul.
• Erich Kirchler & Stephan Muehlbacher & Katharina Gangl & Eva Hofmann & Christoph Kogler & Maria Pollai & James Alm, 2012, "Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation," Working Papers, Tulane University, Department of Economics, number 1212, Jul.
• James Alm, 2012, "Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies," Working Papers, Tulane University, Department of Economics, number 1213, Jul.
• James Alm & Keith Finlay, 2012, "Who Benefits from Tax Evasion?," Working Papers, Tulane University, Department of Economics, number 1214, Jul.
• Cécile Bazart & Aurélie Bonein, 2012, "Reciprocal Relationships in Tax Compliance Decisions," Economics Working Paper Archive (University of Rennes & University of Caen), Center for Research in Economics and Management (CREM), University of Rennes, University of Caen and CNRS, number 201239, Nov.
• Johanna D'Hernoncourt & Pierre-Guillaume Méon, 2012, "The not so dark side of trust: Does trust increase the size of the shadow economy?," ULB Institutional Repository, ULB -- Universite Libre de Bruxelles, number 2013/98287, Jan.
• Germana Giombini & D?sir?e Teobaldelli, 2012, "The effects of tax evasion and the inefficiency of the legal system on firms? financial constraints: are they complements or substitutes?," Working Papers, University of Urbino Carlo Bo, Department of Economics, Society & Politics - Scientific Committee - L. Stefanini & G. Travaglini, number 1207, revised 2012.
• Lory Barile, 2012, "Does tax evasion affect firms’ internal control? Some evidence from an experimental approach," Labsi Experimental Economics Laboratory University of Siena, University of Siena, number 039, Feb.
• Dino Rizzi, 2012, "Tax Evasion Indices and Profiles," Working Papers, Department of Economics, University of Venice "Ca' Foscari", number 2012:37, revised 2012.
• Paolo Pellizzari & Dino Rizzi, 2012, "Citizenship and Power in an Agent-based Model of Tax Compliance with Public Expenditure," Working Papers, Department of Economics, University of Venice "Ca' Foscari", number 2012_24, revised 2012.
• Leonida, Ionel & Padurean, Elena, 2012, "Quantitative Evaluation Of Taxpayers’ Behaviour Of Fiscal Non-Compliance Manifested By Tax Evasion," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 16, issue 3, pages 126-143.
• Creedy, John & Gemmell, Norman, 2012, "Measuring Revenue Responses to Tax Rate Changes in Multi-Rate Income Tax Systems: Behavioural and Structural Factors," Working Paper Series, Victoria University of Wellington, Chair in Public Finance, number 18712.
• Creedy, John & Gemmell, Norman, 2012, "Revenue-Maximising Elasticities of Taxable Income in Multi-Rate Income Tax Structures," Working Paper Series, Victoria University of Wellington, Chair in Public Finance, number 18713.
• Andrey Stoyanov, 2012, "Tariff evasion and rules of origin violations under the Canada‐U.S. Free Trade Agreement," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 45, issue 3, pages 879-902, August, DOI: 10.1111/j.1540-5982.2012.01719.x.
• Naqvi, Nadeem & Neumärker, Bernhard & Pech, Gerald, 2012, "The rule of law and sustainability of the constitution: The case of tax evasion," The Constitutional Economics Network Working Papers, University of Freiburg, Department of Economic Policy and Constitutional Economic Theory, number 01-2012.
• Matthew Harding & Ephraim Leibtag & Michael F. Lovenheim, 2012, "The Heterogeneous Geographic and Socioeconomic Incidence of Cigarette Taxes: Evidence from Nielsen Homescan Data," American Economic Journal: Economic Policy, American Economic Association, volume 4, issue 4, pages 169-198, November.
• Gabriela STEFURA, 2012, "The Role Played By Economic And Noneconomic Variables In The Analysis Of Tax Compliance," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 9, pages 105-120, June.
• Gwenola Trotin, 2012, "Solving the Yitzhaki Paradox," AMSE Working Papers, Aix-Marseille School of Economics, France, number 1238, Sep.
• Darius Ilincuta, 2012, "Mechanisms Of International Cooperation Incombating Organized Crime And Reducingits Economic Implications," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 40, pages 116-121.
• Narcis Eduard Mitu, 2012, "Taxation Is For Poor People Or For Rich?," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 40, pages 47-54.
• Nelson Leitão Paes, 2012, "O Parcelamento Tributário e Seus Efeitos sobre o Comportamento dos Contribuintes," Economia, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics], volume 13, issue 2, pages .345-363.
• Domagoj Mihaljevic, 2012, "Position And Role Of Offshore Financial Centres In Financial Globalization," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 21, issue 2, pages 795-818, december.
• Luca Barbone & Richard M. Bird & Jaime Vazquez-Caro, 2012, "The Costs of VAT: A Review of the Literature," 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 paper1222, Apr.
• Pierpaolo Zaccarini, 2012, "Mediation in tax disputes and banking operations," BANCARIA, Bancaria Editrice, volume 10, pages 74-86, October.
• Silvia Fedeli & Francesco Forte, 2012, "Border Tax Adjustment without Borders: The EU Carousel of VAT Fraud," Review of Economics & Finance, Better Advances Press, Canada, volume 2, pages 55-70, November.
• Guerino Ardizzi & Carmelo Petraglia & Massimiliano Piacenza & Gilberto Turati, 2012, "Measuring the underground economy with the currency demand approach: a reinterpretation of the methodology, with an application to Italy," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 864, Apr.
• Posada, Carlos Esteban & Mejía, Daniel, 2012, "Informalidad : teoría e implicaciones de política," Chapters, Banco de la Republica de Colombia, chapter 9, in: Arango-Thomas, Luis Eduardo & Hamann-Salcedo, Franz Alonso, "El mercado de trabajo en Colombia : hechos, tendencias e instituciones", DOI: 10.32468/Ebook.664-261-3.
• Kai A. Konrad & Salmai Qari, 2012, "The Last Refuge of a Scoundrel? Patriotism and Tax Compliance," Economica, London School of Economics and Political Science, volume 79, issue 315, pages 516-533, July.
• James Alm & Chandler McClellan, 2012, "Tax Morale and Tax Compliance from the Firm's Perspective," Kyklos, Wiley Blackwell, volume 65, issue 1, pages 1-17, February.
• Ceyhun Elgin & Burak R. Uras, 2012, "Public Debt, Sovereign Default Risk and Shadow Economy," Working Papers, Bogazici University, Department of Economics, number 2012/10, Oct.
• Katarzyna Anna Bilicka & Clemens Fuest, 2012, "With which countries do tax havens share information?," Working Papers, Oxford University Centre for Business Taxation, number 1211.
• Michael Devereux & Li Liu & Simon Loretz, 2012, "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," Working Papers, Oxford University Centre for Business Taxation, number 1223.
• Sebastian Eichfelder & Chantal Kegels, 2012, "Compliance costs caused by agency action? Empirical evidence and implications for tax compliance," Schumpeter Discussion Papers, Universitätsbibliothek Wuppertal, University Library, number sdp12005, Apr.
• Ian Irvine & William Sims, 2012, "A Taxing Dilemma: Assessing the Impact of Tax and Price Changes on the Tobacco Market," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 350, May.
• Kai A. Konrad & Tim Lohse & Salmai Qari, 2012, "Customs Compliance and the Power of Imagination," CESifo Working Paper Series, CESifo, number 3702.
• Alessandro Balestrino, 2012, "Taxes, Status Goods, and Piracy," CESifo Working Paper Series, CESifo, number 3704.
• Laszlo Goerke, 2012, "Human Capital Formation and Tax Evasion," CESifo Working Paper Series, CESifo, number 3719.
• Friedrich Schneider & Désirée Teobaldelli, 2012, "Beyond the Veil of Ignorance: The Influence of Direct Democracy on the Shadow Economy," CESifo Working Paper Series, CESifo, number 3749.
• Andreas Bühn & Friedrich Schneider, 2012, "Size and Development of Tax Evasion in 38 OECD Countries: What do we (not) know?," CESifo Working Paper Series, CESifo, number 4004.
• Friedrich Schneider, 2012, "The Shadow Economy and Tax Evasion: What Do We (Not) Know?," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 13, issue 02, pages 03-12, July.
• Servaas van Thiel, 2012, "European Union Action against Tax Avoidance and Evasion," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 13, issue 02, pages 13-19, July.
• Colin C. Williams & Sara Nadin, 2012, "Tackling Undeclared Work in the European Union," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 13, issue 02, pages 20-25, July.
• Manos Matsaganis & Chrysa Leventi & Maria Flevotomou, 2012, "The Crisis and Tax Evasion in Greece: What are the Distributional Implications?," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 13, issue 02, pages 26-32, July.
• James Alm & Erich Kirchler & Stephan Muehlbacher & Katharina Gangl & Eva Hofmann & Christoph Kogler & Maria Pollai, 2012, "Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 13, issue 02, pages 33-40, July.