Research classified by Journal of Economic Literature (JEL) codes

2012

• Gebhard Kirchgässner, 2012, "Nachtrag: Kann das Steuerabkommen zwischen Deutschland und der Schweiz zu größerer Steuergerechtigkeit führen?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 65, issue 19, pages 17-20, October.
• Andrey Stoyanov, 2012, "Tariff evasion and rules of origin violations under the Canada-U.S. Free Trade Agreement," Canadian Journal of Economics, Canadian Economics Association, volume 45, issue 3, pages 879-902, August, DOI: 10.1111/j.1540-5982.2012.01719.x.
• Mariana Gerstenbluth & Natalia Melgar & Juan Pablo Pagano & Maximo Rossi, 2012, "How do inequality affect tax morale in Latin America and Caribbean?," Revista de Economía del Rosario, Universidad del Rosario.
• Sahuguet, Nicolas & Persico, Nicola & Di Porto, Edoardo, 2012, "Decentralized Deterrence, with an Application to Labor Tax Auditing," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 8901, Mar.
• Pagano, Marco & Jappelli, Tullio & Panunzi, Fausto & Ellul, Andrew, 2012, "Transparency, Tax Pressure and Access to Finance," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 8939, Apr.
• Benno Torgler, 2012, "A Field Experiment on Moral Suasion and Tax Compliance Focusing on Under-Declaration and Over-Deduction," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2012-06, Jun.
• Uwe Dulleck & Jonas Fooken & Cameron Newton & Andrea Ristl & Markus Schaffner & Benno Torgler, 2012, "Tax Compliance and Psychic Costs: Behavioral Experimental Evidence Using a Physiological Marker," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2012-19, Nov.
• Sifis Kafkalas & Pantelis Kalaitzidakis & Vangelis Tzouvelekas, 2012, "Tax Evasion and Public Expenditures on Tax Collection Services in an Endogenous Growth Model," Working Papers, University of Crete, Department of Economics, number 1202, Apr.
• Gaetano Lisi, 2012, "Macroeconomic implications of the dynamics between power and trust: a theoretical formalisation of the ‘slippery slope’ framework," Discussion Papers in Economic Behaviour, University of Valencia, ERI-CES, number 1012.
• Ortega, Daniel & Ronconi, Lucas & Sanguinetti, Pablo, 2012, "Reciprocity and willingness to pay taxes: evidence from a survey experiment in Latin America," Research Department working papers, CAF Development Bank Of Latinamerica, number 230.
• Florin TUDOR, 2012, "European Administrative Cooperation in the Field of Taxation," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 53-56.
• Stefan Haigner & Friedrich Schneider & Florian Wakolbinger, 2012, "Combating Money Laundering and the Financing of Terrorism: A Survey," Economics of Security Working Paper Series, DIW Berlin, German Institute for Economic Research, number 65.
• Stefan Bach & Peter Haan & Richard Ochmann, 2012, "Effektive Einkommensteuerbelastung: Splittingverfahren in Deutschland begünstigt Ehepaare im Vergleich zu Großbritannien," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 79, issue 17, pages 3-9.
• Hermann Buslei & Martin Simmler, 2012, "The Impact of Introducing an Interest Barrier: Evidence from the German Corporation Tax Reform 2008," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1215.
• Tang, Tanya Y.H. & Firth, Michael, 2012, "Earnings Persistence and Stock Market Reactions to the Different Information in Book-Tax Differences: Evidence from China," The International Journal of Accounting, Elsevier, volume 47, issue 3, pages 369-397, DOI: 10.1016/j.intacc.2012.07.004.
• Taylor, Grantley & Richardson, Grant, 2012, "International Corporate Tax Avoidance Practices: Evidence from Australian Firms," The International Journal of Accounting, Elsevier, volume 47, issue 4, pages 469-496, DOI: 10.1016/j.intacc.2012.10.004.
• Auriol, Emmanuelle & Warlters, Michael, 2012, "The marginal cost of public funds and tax reform in Africa," Journal of Development Economics, Elsevier, volume 97, issue 1, pages 58-72, DOI: 10.1016/j.jdeveco.2011.01.003.
• Bosch, Mariano & Esteban-Pretel, Julen, 2012, "Job creation and job destruction in the presence of informal markets," Journal of Development Economics, Elsevier, volume 98, issue 2, pages 270-286, DOI: 10.1016/j.jdeveco.2011.08.004.
• James Alm & Erich Kirchler & Stephan Muehlbacher, 2012, "Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation," Economic Analysis and Policy, Elsevier, volume 42, issue 2, pages 133-152, September.
• Katarina Nordblom & Jovan Žamac, 2012, "Endogenous Norm Formation Over the Life Cycle – The Case of Tax Morale," Economic Analysis and Policy, Elsevier, volume 42, issue 2, pages 153-170, September.
• Zsombor Z. Méder & András Simonovits & János Vinczeb, 2012, "Tax Morale and Tax Evasion: Social Preferences and Bounded Rationality," Economic Analysis and Policy, Elsevier, volume 42, issue 2, pages 171-188, September.
• Yiqun Wang, 2012, "Competition and Tax Evasion: A Cross Country Study," Economic Analysis and Policy, Elsevier, volume 42, issue 2, pages 189-208, September.
• Silvia Fedeli & F. Forte, 2012, "A Game Theoretic Approach to Cross-Border VAT Evasion within EU Member States and its Relationship with the Black Economy," Economic Analysis and Policy, Elsevier, volume 42, issue 2, pages 209-220, September.
• Aloys Prinz & Hanno Beck, 2012, "In the Shadow of Public Debt: Are there Relations between Public Debt and the Shadow Economy?," Economic Analysis and Policy, Elsevier, volume 42, issue 2, pages 221-236, September.
• Catalina Granda-Carvajal, 2012, "Macroeconomic Implications of the Underground Sector: Challenging the Double Business Cycle Approach," Economic Analysis and Policy, Elsevier, volume 42, issue 2, pages 237-256, September.
• Kari Takala & Matti Viren, 2012, "Why does a Large Shadow Economy not show up in Administrative Inspections?," Economic Analysis and Policy, Elsevier, volume 42, issue 2, pages 257-272, September.
• Garay, Barnabás M. & Simonovits, András & Tóth, János, 2012, "Local interaction in tax evasion," Economics Letters, Elsevier, volume 115, issue 3, pages 412-415, DOI: 10.1016/j.econlet.2011.12.066.
• Campos, Nauro F. & Horváth, Roman, 2012, "On the reversibility of structural reforms," Economics Letters, Elsevier, volume 117, issue 1, pages 217-219, DOI: 10.1016/j.econlet.2012.04.102.
• Levaggi, Rosella & Menoncin, Francesco, 2012, "Tax audits, fines and optimal tax evasion in a dynamic context," Economics Letters, Elsevier, volume 117, issue 1, pages 318-321, DOI: 10.1016/j.econlet.2012.05.043.
• Wang, David Han-Min & Yu, Tiffany Hui-Kuang & Hu, Heng-Chang, 2012, "On the asymmetric relationship between the size of the underground economy and the change in effective tax rate in Taiwan," Economics Letters, Elsevier, volume 117, issue 1, pages 340-343, DOI: 10.1016/j.econlet.2012.04.041.
• Ferrantino, Michael J. & Liu, Xuepeng & Wang, Zhi, 2012, "Evasion behaviors of exporters and importers: Evidence from the U.S.–China trade data discrepancy," Journal of International Economics, Elsevier, volume 86, issue 1, pages 141-157, DOI: 10.1016/j.jinteco.2011.08.006.
• Elsayyad, May & Konrad, Kai A., 2012, "Fighting multiple tax havens," Journal of International Economics, Elsevier, volume 86, issue 2, pages 295-305, DOI: 10.1016/j.jinteco.2011.09.002.
• Karkinsky, Tom & Riedel, Nadine, 2012, "Corporate taxation and the choice of patent location within multinational firms," Journal of International Economics, Elsevier, volume 88, issue 1, pages 176-185, DOI: 10.1016/j.jinteco.2012.04.002.
• Perez, M. Fabricio & Brada, Josef C. & Drabek, Zdenek, 2012, "Illicit money flows as motives for FDI," Journal of Comparative Economics, Elsevier, volume 40, issue 1, pages 108-126, DOI: 10.1016/j.jce.2011.03.007.
• Lipatov, Vilen, 2012, "Corporate tax evasion: The case for specialists," Journal of Economic Behavior & Organization, Elsevier, volume 81, issue 1, pages 185-206, DOI: 10.1016/j.jebo.2011.09.015.
• D’Hernoncourt, Johanna & Méon, Pierre-Guillaume, 2012, "The not so dark side of trust: Does trust increase the size of the shadow economy?," Journal of Economic Behavior & Organization, Elsevier, volume 81, issue 1, pages 97-121, DOI: 10.1016/j.jebo.2011.09.010.
• Blackburn, Keith & Bose, Niloy & Capasso, Salvatore, 2012, "Tax evasion, the underground economy and financial development," Journal of Economic Behavior & Organization, Elsevier, volume 83, issue 2, pages 243-253, DOI: 10.1016/j.jebo.2012.05.019.
• Alm, James & Cherry, Todd L. & Jones, Michael & McKee, Michael, 2012, "Social programs as positive inducements for tax participation," Journal of Economic Behavior & Organization, Elsevier, volume 84, issue 1, pages 85-96, DOI: 10.1016/j.jebo.2012.07.009.
• Lewis, Alan & Bardis, Alexander & Flint, Chloe & Mason, Claire & Smith, Natalya & Tickle, Charlotte & Zinser, Jennifer, 2012, "Drawing the line somewhere: An experimental study of moral compromise," Journal of Economic Psychology, Elsevier, volume 33, issue 4, pages 718-725, DOI: 10.1016/j.joep.2012.01.005.
• Campos, Nauro F. & Horváth, Roman, 2012, "Reform redux: Measurement, determinants and growth implications," European Journal of Political Economy, Elsevier, volume 28, issue 2, pages 227-237, DOI: 10.1016/j.ejpoleco.2011.12.002.
• Buettner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg, 2012, "The impact of thin-capitalization rules on the capital structure of multinational firms," Journal of Public Economics, Elsevier, volume 96, issue 11, pages 930-938, DOI: 10.1016/j.jpubeco.2012.06.008.
• Sallee, James M. & Slemrod, Joel, 2012, "Car notches: Strategic automaker responses to fuel economy policy," Journal of Public Economics, Elsevier, volume 96, issue 11, pages 981-999, DOI: 10.1016/j.jpubeco.2012.06.005.
• Traxler, Christian, 2012, "Majority voting and the welfare implications of tax avoidance," Journal of Public Economics, Elsevier, volume 96, issue 1, pages 1-9, DOI: 10.1016/j.jpubeco.2011.07.006.
• Galbiati, Roberto & Zanella, Giulio, 2012, "The tax evasion social multiplier: Evidence from Italy," Journal of Public Economics, Elsevier, volume 96, issue 5, pages 485-494, DOI: 10.1016/j.jpubeco.2012.01.003.
• Cheng, Chu-Chuan & Lai, Yu-Bong, 2012, "Does a stricter enforcement policy protect the environment? A political economy perspective," Resource and Energy Economics, Elsevier, volume 34, issue 4, pages 431-441, DOI: 10.1016/j.reseneeco.2012.04.003.
• Muehlbacher, Stephan & Mittone, Luigi & Kastlunger, Barbara & Kirchler, Erich, 2012, "Uncertainty resolution in tax experiments: Why waiting for an audit increases compliance," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 41, issue 3, pages 289-291, DOI: 10.1016/j.socec.2012.01.006.
• García-Valiñas, María A. & Macintyre, Alison & Torgler, Benno, 2012, "Volunteering, pro-environmental attitudes and norms," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 41, issue 4, pages 455-467, DOI: 10.1016/j.socec.2011.07.001.
• Gaetano Lisi, 2012, "Macroeconomic implications of the dynamics between power and trust: a theoretical formalisation of the ‘slippery slope’ framework," EERI Research Paper Series, Economics and Econometrics Research Institute (EERI), Brussels, number EERI_RP_2012_21, Nov.
• Gaetano Lisi, 2012, "Matching models and housing markets: the role of the zero-profit condition," EERI Research Paper Series, Economics and Econometrics Research Institute (EERI), Brussels, number EERI_RP_2012_22, Nov.
• Ellul, Andrew & Jappelli, Tullio & Pagano, Marco & Panunzi, Fausto, 2012, "Transparency, tax pressure and access to finance," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 119048, Jun.
• Panadés, Judith, 2012, "Tasa impositiva única y cumplimiento fiscal," El Trimestre Económico, Fondo de Cultura Económica, volume 79, issue 314, pages .311-332, abril-jun, DOI: http://dx.doi.org/10.20430/ete.v79i.
• Katarzyna Bilicka and Clemens Fuest, 2012, "With which countries do tax havens share information?," EUI-RSCAS Working Papers, European University Institute (EUI), Robert Schuman Centre of Advanced Studies (RSCAS), number 6, Jun.
• Christian Gayer & Gilles Mourre, 2012, "Property taxation and enhanced tax administration in challenging times," European Economy - Economic Papers 2008 - 2015, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission, number 463, Oct.
• Gian Pietro Zaccomer, 2012, "La manovra di riduzione dei prezzi dei carburanti in Friuli Venezia Giulia: un quadro di sintesi dal 1997 al 2012," RIVISTA DI ECONOMIA E STATISTICA DEL TERRITORIO, FrancoAngeli Editore, volume 2012, issue 2, pages 34-59.
• Maria Berrittella & Filippo Alessandro Cimino, 2012, "The Carousel Value-added Tax Fraud in the European Emission Trading System," Working Papers, Fondazione Eni Enrico Mattei, number 2012.75, Oct.
• Andrew Ellul & Tullio Jappelli & Marco Pagano & Fausto Panunzi, 2012, "Transparency, Tax Pressure and Access to Finance," FMG Discussion Papers, Financial Markets Group, number dp705, Jun.
• Roberto Galbiati & Giulio Zanella, 2012, "The tax evasion social multiplier: Evidence from Italy," Post-Print, HAL, number hal-01410557, DOI: 10.1016/j.jpubeco.2012.01.003.
• Roberto Galbiati & Giulio Zanella, 2012, "The tax evasion social multiplier: Evidence from Italy," Post-Print, HAL, number hal-03574131, Jun, DOI: 10.1016/j.jpubeco.2012.01.003.
• Gabriel Zucman, 2012, "The missing wealth of nations: Are Europe and the U.S. net debtors or net creditors?," PSE Working Papers, HAL, number halshs-00565224, Mar.
• Niels Johannesen & Gabriel Zucman, 2012, "The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown," PSE Working Papers, HAL, number halshs-00665054, Feb.
• Gabriel Zucman, 2012, "The missing wealth of nations: Are Europe and the U.S. net debtors or net creditors?," Working Papers, HAL, number halshs-00565224, Mar.
• Niels Johannesen & Gabriel Zucman, 2012, "The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown," Working Papers, HAL, number halshs-00665054, Feb.
• Peter Elek & Janos Kollo & Balazs Reizer & Peter A. Szabo, 2012, "Detecting Wage Under-Reporting Using a Double Hurdle Model," Budapest Working Papers on the Labour Market, Institute of Economics, Centre for Economic and Regional Studies, number 1201, Jan.
• Zsombor Z. Meder & Andras Simonovits & Janos Vincze, 2012, "Tax Morale and Tax Evasion: Social Preferences and Bounded Rationality," CERS-IE WORKING PAPERS, Institute of Economics, Centre for Economic and Regional Studies, number 1203, Jan.
• Andras Simonovits, 2012, "Does higher tax morale imply higher optimal labor income tax rate?," CERS-IE WORKING PAPERS, Institute of Economics, Centre for Economic and Regional Studies, number 1218, Apr.
• Christoph Farquet, 2012, "The Rise Of The Swiss Tax Haven In The Interwar Period: An International Comparison," Working Papers, European Historical Economics Society (EHES), number 0027, Oct.
• Ogndal, Tone, 2012, "In the Shadow of the Labour Market," Memorandum, Oslo University, Department of Economics, number 05/2012, Feb.
• Tomas Lichard & Jan Hanousek & Randall K. Filer, 2012, "Measuring the Shadow Economy: Endogenous Switching Regression with Unobserved Separation," Economics Working Paper Archive at Hunter College, Hunter College Department of Economics, number 438.
• Karine Torosyan & Randall K. Filer, 2012, "Tax Reform in Georgia and the Size of the Shadow Economy," Economics Working Paper Archive at Hunter College, Hunter College Department of Economics, number 439.
• Gabriel Goicea & Roxana Ionescu, 2012, "The Evasion-Motivation, Reaction and Economic Reasons," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 2, issue Special 1, pages 251-258, May.
• Robert W. McGee, & Arsen M. Djatej, & Robert H. S. Sarikas,, 2012, "The Ethics Of Tax Evasion: A Survey Of Hispanic Opinion," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 1, pages 53-74.
• Laura Lee Mannino, 2012, "Is The Irs A Sore Loser?," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 2, pages 31-38.
• Brosio, Giorgio, 2012, "Reducing Reliance on Natural Resource Revenue and Increasing Subnational Tax Autonomy in Bolivia," IDB Publications (Working Papers), Inter-American Development Bank, number 3956, Apr.
• Giorgio Brosio, 2012, "Reducing Reliance on Natural Resource Revenue and Increasing Subnational Tax Autonomy in Bolivia," Research Department Publications, Inter-American Development Bank, Research Department, number 4770, Apr.
• Teresa Ter-Minassian, 2012, "More than Revenue: Main Challenges for Taxation in Latin America and the Caribbean," Research Department Publications, Inter-American Development Bank, Research Department, number 4803, Sep.
• Raffaella Basile & Bruno Chiarini & Elisabetta Marzano, 2012, "Can we rely upon fiscal policy estimates in countries with unreported production of 15 per cent (or more) of GDP?," Working Papers, Department of the Treasury, Ministry of the Economy and of Finance, number 1, Mar.
• Raffaella Basile & Bruno Chiarini & Elisabetta Marzano, 2012, "Can we rely upon fiscal policy estimates in countries with unreported production of 15 per cent (or more) of GDP?," Working Papers, Department of the Treasury, Ministry of the Economy and of Finance, number 12, Mar.
• Koettl, Johannes & Weber, Michael, 2012, "Does Formal Work Pay? The Role of Labor Taxation and Social Benefit Design in the New EU Member States," IZA Discussion Papers, IZA Network @ LISER, number 6313, Jan.
• Schneider, Friedrich, 2012, "The Shadow Economy and Work in the Shadow: What Do We (Not) Know?," IZA Discussion Papers, IZA Network @ LISER, number 6423, Mar.
• Campos, Nauro F. & Horváth, Roman, 2012, "On the Reversibility of Structural Reforms," IZA Discussion Papers, IZA Network @ LISER, number 6522, Apr.
• Schneider, Friedrich & Buehn, Andreas, 2012, "Shadow Economies in Highly Developed OECD Countries: What Are the Driving Forces?," IZA Discussion Papers, IZA Network @ LISER, number 6891, Oct.
• Lichard, Tomáš & Hanousek, Jan & Filer, Randall K., 2012, "Measuring the Shadow Economy: Endogenous Switching Regression with Unobserved Separation," IZA Discussion Papers, IZA Network @ LISER, number 6901, Oct.
• Torosyan, Karine & Filer, Randall K., 2012, "Tax Reform in Georgia and the Size of the Shadow Economy," IZA Discussion Papers, IZA Network @ LISER, number 6912, Oct.
• Doerrenberg, Philipp & Duncan, Denvil, 2012, "Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply," IZA Discussion Papers, IZA Network @ LISER, number 6914, Oct.
• Clemens Fuest & Friedrich Schneider, 2012, "Tax evasion, tax avoidance and shadow economy: introduction," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 1, pages 1-4, February, DOI: 10.1007/s10797-011-9206-8.
• Reinhard Neck & Jens Wächter & Friedrich Schneider, 2012, "Tax avoidance versus tax evasion: on some determinants of the shadow economy," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 1, pages 104-117, February, DOI: 10.1007/s10797-011-9197-5.
• Andreas Buehn & Friedrich Schneider, 2012, "Shadow economies around the world: novel insights, accepted knowledge, and new estimates," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 1, pages 139-171, February, DOI: 10.1007/s10797-011-9187-7.
• Andreas Buehn & Friedrich Schneider, 2012, "Corruption and the shadow economy: like oil and vinegar, like water and fire?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 1, pages 172-194, February, DOI: 10.1007/s10797-011-9175-y.
• Joel Slemrod & Caroline Weber, 2012, "Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 1, pages 25-53, February, DOI: 10.1007/s10797-011-9181-0.
• Agnar Sandmo, 2012, "An evasive topic: theorizing about the hidden economy," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 1, pages 5-24, February, DOI: 10.1007/s10797-011-9185-9.
• James Alm, 2012, "Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 1, pages 54-77, February, DOI: 10.1007/s10797-011-9171-2.
• Lars Feld & Claus Larsen, 2012, "Self-perceptions, government policies and tax compliance in Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 1, pages 78-103, February, DOI: 10.1007/s10797-011-9196-6.
• Kenji Matsui, 2012, "Auditing internal transfer prices in multinationals under monopolistic competition," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 6, pages 800-818, December, DOI: 10.1007/s10797-011-9208-6.
• Diego Escobari, 2012, "Imperfect Detection of Tax Evasion in a Corrupt Tax Administration," Public Organization Review, Springer, volume 12, issue 4, pages 317-330, December, DOI: 10.1007/s11115-011-0172-5.
• Jenny Freitas, 2012, "Inequality, the politics of redistribution and the tax mix," Public Choice, Springer, volume 151, issue 3, pages 611-630, June, DOI: 10.1007/s11127-010-9761-z.
• Youngdeok Lim, 2012, "Tax avoidance and underleverage puzzle: Korean evidence," Review of Quantitative Finance and Accounting, Springer, volume 39, issue 3, pages 333-360, October, DOI: 10.1007/s11156-011-0258-8.
• Åsa Hansson, 2012, "Tax policy and entrepreneurship: empirical evidence from Sweden," Small Business Economics, Springer, volume 38, issue 4, pages 495-513, May, DOI: 10.1007/s11187-010-9282-7.
• Simonovits, András & Vincze, János & Méder, Zsombor Zoltán, 2012, "Adómorál és adócsalás - társadalmi preferenciák és korlátozott racionalitás
  [Tax morale and tax system: social preferences and bounded rationality]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 10, pages 1086-1106.
• Martin Ljunge, 2012, "Family Ties and Civic Virtues: Evidence on Wilson's "Moral Sense"," Discussion Papers, University of Copenhagen. Department of Economics, number 12-07, Jul.
• Cécile Bazart & Aurélie Bonein, 2012, "Reciprocal Relationships in Tax Compliance Decisions," Working Papers, LAMETA, Universtiy of Montpellier, number 12-35, Dec, revised Dec 2012.
• Elsayyad, May & Konrad, Kai A., 2012, "Fighting Multiple Tax Havens," Munich Reprints in Economics, University of Munich, Department of Economics, number 13964.
• Malika Hamadi, 2012, "The Small World of Corporate Boards-Worldwide:International Evidence from Listed Firms," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 12-16.
• Leonard E. Burman, 2012, "Testimony presented before the House Committee on Ways and Means and the Senate Committee on Finance entitled “Tax Reform and the Tax Treatment of Capital Gains"," Center for Policy Research Working Papers, Center for Policy Research, Maxwell School, Syracuse University, number 144, Sep.
• Robert Krämer & Vilen Lipatov, 2012, "Opportunities to Divert, Firm Value, and Taxation: Theory and Evidence from European Firms," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 68, issue 1, pages 17-47, March, DOI: 10.1628/001522108X632005.
• Sebastian Eichfelder & Michael Schorn, 2012, "Tax Compliance Costs: A Business-Administration Perspective," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 68, issue 2, pages 191-230, June, DOI: 10.1628/001522108X639981.
• Gábor Réthi, 2012, "Cultural Perspectives of Corrupt Behaviour - Application of Trompenaars Model for Corruption," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, volume 8, issue 01, pages 76-82.
• Zsombor Z. Méder & András Simonovits & János Vincze, 2012, "Tax Morale and Tax Evasion: Social Preferences and Bounded Rationality," Working Papers, Department of Mathematical Economics and Economic Analysis, Corvinus University of Budapest, number 1202, Jun.
• Thomas Cornelißen & Oliver Himmler & Tobias Koenig, 2012, "Fairness Spillovers – The Case of Taxation," Discussion Paper Series of the Max Planck Institute for Behavioral Economics, Max Planck Institute for Behavioral Economics, number 2012_17, Aug.
• Michael Devereux & Li Liu & Simon Loretz, 2012, "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," NBER Chapters, National Bureau of Economic Research, Inc, "Business Taxation (Trans-Atlantic Public Economics Seminar)".
• Raj Chetty & John N. Friedman & Emmanuel Saez, 2012, "Using Differences in Knowledge Across Neighborhoods to Uncover the Impacts of the EITC on Earnings," NBER Working Papers, National Bureau of Economic Research, Inc, number 18232, Jul.
• Gemmell, Norman & Ratto, Marisa, 2012, "Behavioral Responses to Taxpayer Audits: Evidence From Random Taxpayer Inquiries," National Tax Journal, National Tax Association;National Tax Journal, volume 65, issue 1, pages 33-57, March, DOI: 10.17310/ntj.2012.1.02.
• Corina Maria Ene & Carmen Marilena Uzlau, 2012, "Application Of Monetary Models For Estimating Underground Economy In Romania," New Trends in Modelling and Economic Forecast (MEF 2011), ROMANIAN ACADEMY – INSTITUTE FOR ECONOMIC FORECASTING;"Nicolae Titulescu" University of Bucharest, Faculty of Economic Sciences, volume 1, issue 1, pages 140-151, January.
• Jens Mathias Arnold, 2012, "Improving the Tax System in Indonesia," OECD Economics Department Working Papers, OECD Publishing, number 998, Oct, DOI: 10.1787/5k912j3r2qmr-en.
• Batrancea Larissa-Margareta & Nichita Ramona-Anca, 2012, "A Neuroeconomic Approach Of Tax Behavior," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 649-654, July.
• Nichita Ramona-Anca & Batrancea Larissa-Margareta, 2012, "The Implications Of Tax Morale On Tax Compliance Behavior," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 739-744, July.
• Beca Maruºa & ªerban Elena Claudia, 2012, "The Effects of the Reverse Charge for the Supply of Cereals and Industrial Plants on the Romanian Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1267-1272, May.
• Muntean Mircea, 2012, "European Union Concerns Regarding the Modernizing of the European Customs Legislation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1550-1554, May.
• Popescu Luigi & Rãdulescu Magdalena, 2012, "Fiscal Fraud and the Underground Economy in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1611-1616, May.
• Beca Maruºa, 2012, "The VAT Hike in 2010 and Its Effects on the Romanian Firms and their Reaction," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1003-1007, Decembre.
• Bãtrâncea Larissa-Magareta & Bãtrâncea Ioan & Nichita Ramona-Anca, 2012, "Which Is More Efficient in Fighting Tax Evasion: The Carrot or the Stick? A Cross-Country Comparison around the World," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 3, pages 1-60, Decembre.

2011

• Anthony B. Atkinson & Thomas Piketty & Emmanuel Saez, 2011, "Top Incomes in the Long Run of History," Journal of Economic Literature, American Economic Association, volume 49, issue 1, pages 3-71, March.
• Lapatinas, Athanasios & Litina, Anastasia & Sartzetakis, Eftichios S., 2011, "Corruption and Environmental Policy: An Alternative Perspective," Sustainable Development Papers, Fondazione Eni Enrico Mattei (FEEM), number 101377, Feb, DOI: 10.22004/ag.econ.101377.
• Usher, Dan, 2011, "Why the Legal System is Not Necessarily Less Efficient than the Income Tax In Redistributing Income," Queen's Economics Department Working Papers, Queen's University - Department of Economics, number 273696, Feb, DOI: 10.22004/ag.econ.273696.
• Usher, Dan, 2011, "Campaign Advertising, Redistribution and the Gap between Incomes of Rich and Poor," Queen's Economics Department Working Papers, Queen's University - Department of Economics, number 274077, Nov, DOI: 10.22004/ag.econ.274077.
• Gheorghe Pîrvu & Darius Ilincuta, 2011, "Highlights Of The Escalating Phenomenon Of Organized Crime In The Current Economic Crisis," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 39, pages 144-151.
• PERPELEA G. Sebastian Ph. D Student, 2011, "Tax Evasion And The Fight Againstit," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 4, issue 39, pages 243-250, May.
• Alia Gabriela DUTA & Iudit FODOR & Octavian PERPELEA, 2011, "Factors Generating Tax Evasion in Romania," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 13, pages 138-145, December.
• Iudit FODOR & Sebastian – Florin MICLEA, 2011, "Measures Promoted in Romania Against Tax Evasion in the Context of Economic and Financial Crisis," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 13, pages 161-167, December.
• Corina - Maria Ene & Andrei Åžtefănescu, 2011, "Size And Implication Of Underground Economy In Romania - A Mimic Approach," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 13, pages 1-8.
• Alexandra Corlaciu & Adriana Tiron Tudor, 2011, "Related Party Transactions - Overview," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-6.
• Corina Maria ENE & Carmen Marilena UZLAU & Mariana BALAN, 2011, "Tax Evasion - Between Legal And Illegal Mechanisms Of The Underground Economy," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 24, issue 4, pages 12-20, december.
• Jordi Caballé & Judith Panadés, 2011, "Tax Evasion, Technology Shocks, and the Cyclicality of Government Revenues," UFAE and IAE Working Papers, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC), number 870.11, Apr.
• Fabrizio Borselli, 2011, "Organised VAT fraud: features, magnitude, policy perspectives," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 106, Oct.
• Guglielmo Barone, 2011, "On the optimal size of local jurisdictions: new evidence from Italian provinces," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 823, Sep.
• Andrés Sánchez Jabba, 2011, "La economía del mototaxismo: el caso de Sincelejo," Documentos de trabajo sobre Economía Regional y Urbana, Banco de la Republica de Colombia, number 140, Mar, DOI: 10.32468/dtseru.140.
• Jordi Caballé & Judith Panadés, 2015, "Tax Evasion, Technology Shocks, and the Cyclicality of Government Revenues," Working Papers, Barcelona School of Economics, number 546, Sep.
• María Jesús Freire-Serén & Judith Panadés, 2015, "Tax Avoidance, Human Capital Accumulation and Economic Growth," Working Papers, Barcelona School of Economics, number 599, Sep.
• Tālis J. Putniņš & Arnis Sauka, 2011, "Size and determinants of shadow economies in the Baltic States," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, volume 11, issue 2, pages 5-25, December.
• Daron Acemoglu & Davide Ticchi & Andrea Vindigni, 2011, "Emergence And Persistence Of Inefficient States," Journal of the European Economic Association, European Economic Association, volume 9, issue 2, pages 177-208, April, DOI: j.1542-4774.2010.01008.x.
• Dhammika Dharmapala & C. Fritz Foley & Kristin J. Forbes, 2011, "Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act," Journal of Finance, American Finance Association, volume 66, issue 3, pages 753-787, June.
• Melina Varsadani, 2011, "Tax evasion in Greece: an overview," Economic Bulletin, Bank of Greece, issue 35, pages 15-24, June.
• Gabriela Pantoja & Rodrigo Peñaloza, 2011, "Evasão fiscal sob estruturas comportamentais," Working papers - Textos para Discussao do Departamento de Economia da Universidade de Brasilia, Departamento de Economia da Universidade de Brasilia, number 346, Jan.
• James Alm & Jeremy Clark & Kara Leibel, 2011, "Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States," Working Papers in Economics, University of Canterbury, Department of Economics and Finance, number 11/35, Jul.
• Boryana Madzharova, 2011, "The Effect of Low Corporate Tax Rate on Payroll Tax Evasion," CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economics Institute, Prague, number wp448, Sep.
• Mathieu Lefebvre & Pierre Pestieau & Arno Riedl & Marie Claire Villeval, 2011, "Tax Evasion, Welfare Fraud, and "The Broken Windows" Effect: An Experiment in Belgium, France and the Netherlands," CESifo Working Paper Series, CESifo, number 3408.
• Raffaella Basile & Bruno Chiarini & Elisabetta Marzano, 2011, "Can we Rely upon Fiscal Policy Estimates in Countries with Unreported Production of 15 Per Cent (or more) of GDP?," CESifo Working Paper Series, CESifo, number 3521.
• Volker Meier & Andreas Wagener, 2011, "Do Mobile Pensioners Threaten the Deferred Taxation of Savings?," CESifo Working Paper Series, CESifo, number 3617.
• Andreas Diekmann & Wojtek Przepiorka & Heiko Rauhut, 2011, "Lifting the veil of ignorance: An experiment on the contagiousness of norm violations," Discussion Papers, University of Oxford, Nuffield College, number 2011004, Jul.
• Leandro Elia & Edoardo Di Porto, 2011, "Undeclared Work And Wage Inequality," Working Papers, Università della Calabria, Dipartimento di Economia, Statistica e Finanza "Giovanni Anania" - DESF, number 201108, Aug.
• G. Pulina, 2011, "Tax Evasion and Presumptive Taxation Methods. A Case Study in Italy: Sector Studies," Working Paper CRENoS, Centre for North South Economic Research, University of Cagliari and Sassari, Sardinia, number 201120.
• Andrés Sánchez Jabba, 2011, "La economía del mototaxismo: El caso de Sincelejo," Documentos de Trabajo Sobre Economía Regional y Urbana, Banco de la República, Economía Regional, number 8200, Mar, DOI: 10.32468/dtseru.140.
• Andrea Otero Cortés, 2011, "El puerto de Barranquilla: retos y recomendaciones," Documentos de Trabajo Sobre Economía Regional y Urbana, Banco de la República, Economía Regional, number 8304, Apr, DOI: 10.32468/dtseru.141.
• Constanza Loreth Fajardo-CaLderón & Dora Cecilia Suárez Amaya, 2011, "Análisis comparativo del sistema de retención en la fuente" para el recaudo del impuesto de renta en Colombia y en Espana"," Revista Criterio Libre, Universidad Libre - Sede Principal.
• Landier, Augustin & Plantin, Guillaume, 2011, "Inequality, Tax Avoidance, and Financial Instability," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 8391, May.
• Gaetano Lisi & Maurizio Pugno, 2011, "Tax Morale, Entrepreneurship, and the Irregular Economy," Working Papers, Universita' di Cassino, Dipartimento di Economia e Giurisprudenza, number 2011-01, Jan.
• Gaetano Lisi, 2011, "Job search theory and the slippery slope framework: an attempt to integration," Working Papers, Universita' di Cassino, Dipartimento di Economia e Giurisprudenza, number 2011-02, Feb.
• Gabriele Ruiu & Gaetano Lisi, 2011, "Tax Morale, Slippery-Slope Framework and Tax Compliance: A Cross-section Analysis," Working Papers, Universita' di Cassino, Dipartimento di Economia e Giurisprudenza, number 2011-05, Jul.
• Lemus Torres, Ana Belén & Moreno, Diego, 2011, "The non-neutrality of the arm's length principle with imperfect competition," UC3M Working papers. Economics, Universidad Carlos III de Madrid. Departamento de Economía, number we1134, Nov.
• Nicoleta BARBUTA-MISU, 2011, "A Review of Factors for Tax Compliance," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 69-76.
• Stefan Bach & Peter Haan, 2011, "Spitzensteuersatz: wieder Spielraum nach oben," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 78, issue 46, pages 3-9.
• Cerqueti, Roy & Coppier, Raffaella, 2011, "Economic growth, corruption and tax evasion," Economic Modelling, Elsevier, volume 28, issue 1-2, pages 489-500, January.
• Cerqueti, Roy & Coppier, Raffaella, 2011, "Economic growth, corruption and tax evasion," Economic Modelling, Elsevier, volume 28, issue 1, pages 489-500, DOI: 10.1016/j.econmod.2010.07.006.
• Cuff, Katherine & Marceau, Nicolas & Mongrain, Steeve & Roberts, Joanne, 2011, "Optimal Policies with an Informal Sector," Journal of Public Economics, Elsevier, volume 95, issue 11, pages 1280-1291, DOI: 10.1016/j.jpubeco.2010.10.010.
• Tonin, Mirco, 2011, "Minimum wage and tax evasion: Theory and evidence," Journal of Public Economics, Elsevier, volume 95, issue 11, pages 1635-1651, DOI: 10.1016/j.jpubeco.2011.04.005.
• Dischinger, Matthias & Riedel, Nadine, 2011, "Corporate taxes and the location of intangible assets within multinational firms," Journal of Public Economics, Elsevier, volume 95, issue 7-8, pages 691-707, August.
• Dischinger, Matthias & Riedel, Nadine, 2011, "Corporate taxes and the location of intangible assets within multinational firms," Journal of Public Economics, Elsevier, volume 95, issue 7, pages 691-707, DOI: 10.1016/j.jpubeco.2010.12.002.
• Bigio, Saki & Zilberman, Eduardo, 2011, "Optimal self-employment income tax enforcement," Journal of Public Economics, Elsevier, volume 95, issue 9-10, pages 1021-1035, October.
• Bigio, Saki & Zilberman, Eduardo, 2011, "Optimal self-employment income tax enforcement," Journal of Public Economics, Elsevier, volume 95, issue 9, pages 1021-1035, DOI: 10.1016/j.jpubeco.2010.06.011.
• Hrvoje Tadin, 2011, "Pogled na oporezivanje dobiti iz Europske Unije ," Ekonomija Economics, Rifin d.o.o., volume 18, issue 1, pages 165-176.
• Friedrich Schneider & Andreas Buehn & Claudio E. Montenegro, 2011, "Shadow Economies All Over the World: New Estimates for 162 Countries from 1999 to 2007," Chapters, Edward Elgar Publishing, chapter 1, in: Friedrich Schneider, "Handbook on the Shadow Economy".
• Gebhard Kirchgässner, 2011, "Tax Morale, Tax Evasion and the Shadow Economy," Chapters, Edward Elgar Publishing, chapter 10, in: Friedrich Schneider, "Handbook on the Shadow Economy".
• Martin Halla, 2011, "The Link between the Intrinsic Motivation to Comply and Compliance Behaviour: A Critical Appraisal of Existing Evidence," Chapters, Edward Elgar Publishing, chapter 11, in: Friedrich Schneider, "Handbook on the Shadow Economy".
• Sour, Laura & Gutiérrez Andrade, Miguel Ángel, 2011, "Los incentivos extrínsecos y el cumplimiento fiscal," El Trimestre Económico, Fondo de Cultura Económica, volume 78, issue 312, pages 841-868, octubre-d, DOI: http://dx.doi.org/10.20430/ete.v78i.
• Colin C. Williams & John Round, 2011, "Beyond competing theories of the hidden economy," Journal of Economic Studies, Emerald Group Publishing Limited, volume 38, issue 2, pages 171-185, May, DOI: 10.1108/01443581111128406.
• Lucian Liviu Albu & Ion Ghizdeanu & Cristian Stanica, 2011, "Spatial Distribution of the Informal Economy. A Theoretical and Empirical Investigation," SCIENZE REGIONALI, FrancoAngeli Editore, volume 2011, issue 1, pages 63-80.
• Amedeo Fossati, 2011, "The Italian Tradition in Public Finance: An Annotated Bibliography of Mauro Fasiani," STUDI ECONOMICI, FrancoAngeli Editore, volume 2011, issue 105, pages 5-122.
• Gaetano Lisi & Maurizio Pugno, 2011, "Tax Morale, Entrepreneurship, and the Irregular Economy," Czech Economic Review, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, volume 5, issue 2, pages 116-131, August.
• Athanasios Lapatinas & Anastasia Litina & Eftichios S. Sartzetakis, 2011, "Corruption and Environmental Policy: An Alternative Perspective," Working Papers, Fondazione Eni Enrico Mattei, number 2011.23, Feb.
• Erik Hurst & Geng Li & Benjamin Pugsley, 2011, "Are household surveys like tax forms: evidence from income underreporting of the self-employed," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2011-06.
• Nina I. Malis, 2011, "Luxury Tax: a Populists’ Measure or a Way to Improve the Public Budget Income?," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 83-90, January.