Research classified by Journal of Economic Literature (JEL) codes

2013

• 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.
• 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, Centre for Economic Policy Research, number 8901, Mar.
• Pagano, Marco & Jappelli, Tullio & Panunzi, Fausto & Ellul, Andrew, 2012, "Transparency, Tax Pressure and Access to Finance," CEPR Discussion Papers, Centre for Economic Policy Research, 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.
• 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," KRTK-KTI WORKING PAPERS, Institute of Economics, Centre for Economic and Regional Studies, number 1203, Jan.