Research classified by Journal of Economic Literature (JEL) codes

2012

• Andras Simonovits, 2012, "Does higher tax morale imply higher optimal labor income tax rate?," KRTK-KTI 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, DOI: http://dx.doi.org/10.18235/0011372.
• 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.
• Ting Jiang, 2012, "The Mind Game: Invisible Cheating and Inferable Intentions," LICOS Discussion Papers, LICOS - Centre for Institutions and Economic Performance, KU Leuven, number 30912.
• AljoÅ¡a Feldina & SaÅ¡o Polanec, 2012, "Underreporting and Minimum Wage," LICOS Discussion Papers, LICOS - Centre for Institutions and Economic Performance, KU Leuven, number 32412.
• Elsayyad, May & Konrad, Kai A., 2012, "Fighting Multiple Tax Havens," Munich Reprints in Economics, University of Munich, Department of Economics, number 13964.
• Arnaud Bourgain & Patrice Pieretti & Skerdilajda Zanaj, 2012, "From tax evasion to tax planning," 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.
• M. 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, Centre for Economic Policy Research, 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.
• William M. Doerner & Keith Ihlanfeldt, 2011, "The Role of Representative Agents in the Property Tax Appeals Process," Working Papers, Department of Economics, Florida State University, number wp2011_09_01, Sep, revised Jan 2015, DOI: dx.doi.org/10.17310/ntj.2015.1.03.
• Sergey Sinelnikov-Murylev & Pavel Kadochnikov & Georgy Idrisov, 2011, "Corporate Income Tax: Analysis of 2001 Reform and Modelling of Tax Potential of the Regions," Research Paper Series, Gaidar Institute for Economic Policy, issue 153P.
• 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," Working Papers, Groupe d'Analyse et de Théorie Economique Lyon St-Etienne (GATE Lyon St-Etienne), Université de Lyon, number 1116.
• Paul E. Carrillo & M. Shahe Emran & Gabriela Aparicio, 2011, "Taxes, Prisons, and CFOs: The Effects of Increased Punishment on Corporate Tax Compliance in Ecuador," Working Papers, The George Washington University, Institute for International Economic Policy, number 2011-02, Apr.
• Paul E. Carrillo & M. Shahe Emran & Anita Rivadeneira, 2011, "Do Cheaters Bunch Together? Profit Taxes, Withholding Rates and Tax Evasion," Working Papers, The George Washington University, Institute for International Economic Policy, number 2011-03, Mar.
• Stéphane Gauthier & Guy Laroque, 2011, "On the value of randomization," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number halshs-00639834, Oct.
• Marie Claire Villeval & Mathieu Lefebvre & Pierre Pestieau & Arno Riedl, 2011, "Tax Evasion, Welfare Fraud, and "The Broken Windows" Effect: An Experiment in Belgium, France and the Netherlands," Post-Print, HAL, number halshs-00628786, Jun.
• Stéphane Gauthier & Guy Laroque, 2011, "On the value of randomization," Post-Print, HAL, number halshs-00639834, Oct.
• Anthony Atkinson & Thomas Piketty & Emmanuel Saez, 2011, "Top Incomes in the Long Run of History," Post-Print, HAL, number halshs-00754557, Mar, DOI: 10.1257/jel.49.1.3.
• Anthony Atkinson & Thomas Piketty & Emmanuel Saez, 2011, "Top Incomes in the Long Run of History," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-00754557, Mar, DOI: 10.1257/jel.49.1.3.
• 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," PSE Working Papers, HAL, number halshs-00948296.
• Stéphane Gauthier & Guy Laroque, 2011, "On the value of randomization," Sciences Po Economics Publications (main), HAL, number halshs-00639834, Oct.
• 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," Working Papers, HAL, number halshs-00948296.
• Barnabas M. Garay & Andras Simonovits & Janos Toth, 2011, "Local Interaction in Tax Evasion," KRTK-KTI WORKING PAPERS, Institute of Economics, Centre for Economic and Regional Studies, number 1104, Jan.
• Andras Simonovits, 2011, "Higher tax morale implies a higher optimal income tax rate," KRTK-KTI WORKING PAPERS, Institute of Economics, Centre for Economic and Regional Studies, number 1137, Sep.
• Spyros Skouras & Nicos Christodoulakis, 2011, "Electoral Misgovernance Cycles: Evidence from wildfires and tax evasion in Greece and elsewhere," GreeSE – Hellenic Observatory Papers on Greece and Southeast Europe, Hellenic Observatory, LSE, number 47, May.
• Nordblom, Katarina & Zamac, Jovan, 2011, "Endogenous Norm Formation over the Life Cycle. The case of tax evasion," Working Papers in Economics, University of Gothenburg, Department of Economics, number 511, Jul.
• Engström, Per & Nordblom, Katarina & Ohlsson, Henry & Persson, Annika, 2011, "Loss evasion and tax aversion," Working Papers in Economics, University of Gothenburg, Department of Economics, number 518, Nov.
• Blomquist, Sören & Christiansen, Vidar & Micheletto, Luca, 2011, "Public provision of private goods, self-selection and income tax avoidance," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2011:6, Jun.
• Nordblom, Katarina & Zamac, Jovan, 2011, "Endogenous Norm Formation Over the Life Cycle – The Case of Tax Evasion," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2011:10, Aug.
• Engström, Per & Nordblom, Katarina & Ohlsson, Henry & Persson, Annika, 2011, "Loss evasion and tax aversion," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2011:11, Nov.
• Nordblom, Katarina & Zamac, Jovan, 2011, "Endogenous Norm Formation Over the Life Cycle – The Case of Tax Evasion," Working Paper Series, Uppsala University, Department of Economics, number 2011:13, Jun.
• Engström, Per & Nordblom, Katarina & Ohlsson, Henry & Persson, Annika, 2011, "Loss evasion and tax aversion," Working Paper Series, Uppsala University, Department of Economics, number 2011:17, Nov.
• Antonio Gómez Gómez-Plana & Pedro Pascual Arzoz, 2011, "Fraude fiscal e IVA en España: incidencia en un modelo de equilibrio general," Hacienda Pública Española / Review of Public Economics, IEF, volume 199, issue 4, pages 9-52, December.
• Paul J. Brennan, 2011, "A Partnership, A Sham, Or A Loan?," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 2, issue 1, pages 41-56.
• Sánchez-Vela, Claudia & Valero-Gil, Jorge N., 2011, "The Effect of Firm-Size Dependent Policies on the Economy: The Case of the Repecos Law in Mexico," IDB Publications (Working Papers), Inter-American Development Bank, number 4549, Feb, DOI: http://dx.doi.org/10.18235/0011474.
• Landier, Augustin & Plantin, Guillaume, 2011, "Inequality, tax avoidance and financial instability," IDEI Working Papers, Institut d'Économie Industrielle (IDEI), Toulouse, number 701, Oct.
• Amedeo Piolatto & Gwenola Trotin, 2011, "Optimal tax enforcement under prospect theory," Working Papers, Institut d'Economia de Barcelona (IEB), number 2011/29.
• Dóra Benedek & Orsolya Lelkes, 2011, "The Distributional Implications of Income Under‐Reporting in Hungary," Fiscal Studies, Institute for Fiscal Studies, volume 32, issue 4, pages 539-560, December, DOI: j.1475-5890.2011.00150.x.
• Gwenola Trotin & Amedeo Piolatto, 2011, "Optimal tax enforcement under prospect theory," Working Papers. Serie AD, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2011-24, Dec.
• Diego Martínez López, 2011, "How different are the Spanish self-employed workers by underreporting their incomes?," Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2011-09, Oct.
• Tonin, Mirco, 2011, "Too Low to Be True: The Use of Minimum Thresholds to Fight Tax Evasion," IZA Discussion Papers, IZA Network @ LISER, number 5509, Feb.
• Lefèbvre, Mathieu & Pestieau, Pierre & Riedl, Arno & Villeval, Marie Claire, 2011, "Tax Evasion, Welfare Fraud, and "The Broken Windows" Effect: An Experiment in Belgium, France and the Netherlands," IZA Discussion Papers, IZA Network @ LISER, number 5609, Mar.
• Tonin, Mirco, 2011, "Minimum Wage and Tax Evasion: Theory and Evidence," IZA Discussion Papers, IZA Network @ LISER, number 5660, Apr.
• Schneider, Friedrich, 2011, "The Shadow Economy and Shadow Economy Labor Force: What Do We (Not) Know?," IZA Discussion Papers, IZA Network @ LISER, number 5769, Jun.
• Tonin, Mirco, 2011, "Underreporting of Earnings and the Minimum Wage Spike," IZA Discussion Papers, IZA Network @ LISER, number 5942, Aug.
• Elek, Peter & Köllő, János & Reizer, Balázs & Szabó, Péter A., 2011, "Detecting Wage Under-reporting Using a Double Hurdle Model," IZA Discussion Papers, IZA Network @ LISER, number 6224, Dec.
• Gaetano LISI, 2011, "Optimal taxation and monitoring in an economy with matching frictions and underground activities," Eastern Journal of European Studies, Centre for European Studies, Alexandru Ioan Cuza University, volume 2, pages 5-11, June.
• Silvia Fedeli & Francesco Forte, 2011, "EU VAT frauds," European Journal of Law and Economics, Springer, volume 31, issue 2, pages 143-166, April, DOI: 10.1007/s10657-009-9135-5.
• Stephan Muehlbacher & Erich Kirchler & Herbert Schwarzenberger, 2011, "Voluntary versus enforced tax compliance: empirical evidence for the “slippery slope” framework," European Journal of Law and Economics, Springer, volume 32, issue 1, pages 89-97, August, DOI: 10.1007/s10657-011-9236-9.
• Guglielmo Barone & Sauro Mocetti, 2011, "Tax morale and public spending inefficiency," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 18, issue 6, pages 724-749, December, DOI: 10.1007/s10797-011-9174-z.
• James Alm & Benno Torgler, 2011, "Do Ethics Matter? Tax Compliance and Morality," Journal of Business Ethics, Springer, volume 101, issue 4, pages 635-651, July, DOI: 10.1007/s10551-011-0761-9.
• Irfan ul Haque, 2011, "The Capital Account and Pakistani Rupee Convertibility: Macroeconomic Policy Challenges," Lahore Journal of Economics, Department of Economics, The Lahore School of Economics, volume 16, issue Special E, pages 95-121, September.
• Anastasia Litina & Theodore Palivos, 2011, "Explicating Corruption and Tax Evasion:Reflections on Greek Tragedy," Discussion Paper Series, Department of Economics, University of Macedonia, number 2011_07, May, revised May 2011.
• Athanasios Lapatinas & Anastasia Litina & Eftichios S. Sartzetakis, 2011, "Corruption and environmental policy: An alternative perspective," Discussion Paper Series, Department of Economics, University of Macedonia, number 2011_08, Jun, revised Jun 2011.
• Erling Eide & Kristine von Simson & Steinar Strøm, 2011, "Rank-Dependent Utility, Tax Evasion, and Labor Supply," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 67, issue 3, pages 261-281, September, DOI: 10.1628/001522108X600597.
• Bouwe R. Dijkstra, 2011, "Good and Bad Equilibria with the Informal Sector," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, volume 167, issue 4, pages 668-685, December.
• Fangfang Tan & Andrew Yim, 2011, "Can Strategic Uncertainty Help Deter Tax Evasion? – An Experiment on Auditing Rules," Working Papers, Max Planck Institute for Tax Law and Public Finance, number can_strategic_uncertainty, Dec.
• Kai A. Konrad & Tim Lohse & Salmai Qari, 2011, "Customs Compliance and the Power of Imagination," Working Papers, Max Planck Institute for Tax Law and Public Finance, number customs_compliance_and_th, Dec.
• May Elsayyad & Kai A. Konrad, 2011, "Fighting Multiple Tax Havens," Working Papers, Max Planck Institute for Tax Law and Public Finance, number fighting_multiple_tax_hav, Jan.
• Stéphane Gauthier & Guy Laroque, 2011, "Second-best Random Redistribution," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 11062, Oct.
• Stéphane Gauthier & Guy Laroque, 2011, "On the value of randomization," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 11062r, Oct, revised Sep 2012, DOI: 10.1016/j.jet.2014.02.006.
• Jason DeBacker & Bradley T. Heim & Anh Tran, 2011, "Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the United States," NBER Chapters, National Bureau of Economic Research, Inc, "Causes and Consequences of Corporate Culture".
• Sara LaLumia & James M. Sallee, 2011, "The Value of Honesty: Empirical Estimates from the Case of the Missing Children," NBER Working Papers, National Bureau of Economic Research, Inc, number 17247, Jul.
• Vasin, A. & Nikolaev, P. & Urazov, A., 2011, "Mechanisms for Corruption Suppression," Journal of the New Economic Association, New Economic Association, issue 10, pages 10-30.
• John Creedy & Norman Gemmell, 2011, "Tax Rates and Revenue Changes: Behavioural and Structural Factors," Treasury Working Paper Series, New Zealand Treasury, number 11/05, Dec.
• Dan Andrews & Aida Caldera Sánchez & Åsa Johansson, 2011, "Towards a Better Understanding of the Informal Economy," OECD Economics Department Working Papers, OECD Publishing, number 873, May, DOI: 10.1787/5kgb1mf88x28-en.
• David Delia & Pojar Daniela, 2011, "Approaches Regarding The Tax Evasion In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 376-381, July.
• Dragomir Lucia Mariana & Varga Melinda & Dragomir Constantin, 2011, "Tax Evasion and Underground Economy: Challenges of the Contemporary World," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 656-659, May.
• Petre Brezeanu & Sorin Celea & Ana Petrina Stanciu, 2011, "Forms of Tax Evasion in Romania. Analytical Perspective," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 1, pages 33-42.
• Marta Rodrigues Monteiro & Elísio Fernando Moreira Brandão & Francisco Vitorino da Silva Martins, 2011, "A Panel Data Econometric Study of Corporate Tax Revenue in European Union: Structural, Cyclical Business and Institutional Determinants," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 437, Nov.
• Pinje, Jori Veng & Boserup, Simon Halphen, 2011, "Tax evasion, information reporting, and the regressive bias hypothesis," MPRA Paper, University Library of Munich, Germany, number 28406, Jan.
• Feige, Edgar L. & Cebula, Richard, 2011, "America’s Underground Economy: Measuring the Size, Growth and Determinants of Income Tax Evasion in the U.S," MPRA Paper, University Library of Munich, Germany, number 29672, Jan.
• Feige, Edgar L., 2011, "New estimates of U.S. currency abroad, the domestic money supply and the unreported Economy," MPRA Paper, University Library of Munich, Germany, number 34778, Sep.
• Feige, Edgar L. & Cebula, Richard, 2011, "America’s unreported economy: measuring the size, growth and determinants of income tax evasion in the U.S," MPRA Paper, University Library of Munich, Germany, number 34781, Sep.
• Adam, Antonis & Kammas, Pantelis, 2011, "Redistribution through tax evasion," MPRA Paper, University Library of Munich, Germany, number 34803, Nov.
• Mara, Eugenia-Ramona, 2011, "Causes and consequences of underground economy," MPRA Paper, University Library of Munich, Germany, number 36438, revised 2011.
• McKee, Michael & Siladke, Caleb & Vossler, Christian A., 2011, "Behavioral dynamics of tax compliance under an information services initiative," MPRA Paper, University Library of Munich, Germany, number 38865, Dec.
• Vossler, Christian A. & McKee, Michael & Jones, Michael, 2011, "Some effects of tax information services reliability and availability on tax reporting behavior," MPRA Paper, University Library of Munich, Germany, number 38870, Jun.
• Escobari, Diego, 2011, "Imperfect Detection of Tax Evasion in a Corrupt Tax Administration," MPRA Paper, University Library of Munich, Germany, number 39198, Jul.
• Compton, Ryan & Nicholls, Christopher C. & Sandler, Daniel & Tedds, Lindsay, 2011, "Quantifying the Personal Income Tax Benefits of Backdating: A Canada - US Comparison," MPRA Paper, University Library of Munich, Germany, number 39789.
• Sokolovska, Olena & Sokolovskyi, Dmytro, 2011, "The effect of tax-tariff reform: evidence from Ukraine," MPRA Paper, University Library of Munich, Germany, number 42643, Oct.
• Sour, Laura & Gutiérrez Andrade, Miguel Ángel, 2011, "Los incentivos extrínsecos y el cumplimiento fiscal
  [Extrinsic incentives and tax compliance]," MPRA Paper, University Library of Munich, Germany, number 66066, Oct.
• Bruno Chiarini & Simona Monteleone, 2011, "Discretionary policy, strategic complementarity and tax evasion. A strategic analysis of the Italian audit mechanism," Discussion Papers, D.E.S. (Department of Economic Studies), University of Naples "Parthenope", Italy, number 4_2011, Apr.
• Dan Usher, 2011, "Why The Legal System Is Not Necessarily Less Efficient Than The Income Tax In Redistributing Income," Working Paper, Economics Department, Queen's University, number 1210, Feb.
• Dan Usher, 2011, "Campaign Advertising, Redistribution And The Gap Between Incomes Of Rich And Poor," Working Paper, Economics Department, Queen's University, number 1279, Nov.
• Alexander Knobel & Sergey Sinelnikov-Murylev & Iliya Sokolov, 2011, "Quality of VAT administration in OECD countries and Russia," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), volume 21, issue 1, pages 16-34.