Research classified by Journal of Economic Literature (JEL) codes

2011

• 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," CERS-IE 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," CERS-IE 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.
• 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.
• 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," CREPP Working Papers, Centre de Recherche en Economie Publique et de la Population (CREPP) (Research Center on Public and Population Economics) HEC-Management School, University of Liège, number 1103.
• Guerino Ardizzi & Carmelo Petraglia & Massimiliano Piacenza & Gilberto Turati, 2011, "Servizi di pagamento, prelievo di contante e stima del sommerso: i risultati di un'indagine sul caso italiano," Rivista Bancaria - Minerva Bancaria, Istituto di Cultura Bancaria Francesco Parrillo, issue 4, november.
• Pawe³ Pankiewicz, 2011, "The Individual Taxpayer Utility Function with Tax Optimization and Fiscal Fraud Environment," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 7, issue 3, pages 52-58, November.
• Bernhard Neumärker & Gerald Pech, 2011, "Penalties in the Theory of Equilibrium Tax Evasion: Solving King John’s Problem," Public Finance Review, , volume 39, issue 1, pages 5-24, January, DOI: 10.1177/1091142110389600.
• Salvatore Capasso & Tullio Jappelli, 2011, "Financial Development and the Underground Economy," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 298, Nov.
• Stefan Mihu, 2011, "Tax Havens And The Money Laundering Phenomenon," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, volume 3, issue 3 (Novemb, pages 608-618.
• Doris Prammer, 2011, "Quality of taxation and the crisis: Tax shifts from a growth perspective," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 29, Dec.
• Landier, Augustin & Plantin, Guillaume, 2011, "Inequality, tax avoidance and financial instability," TSE Working Papers, Toulouse School of Economics (TSE), number 11-282, Oct.
• James Alm & Todd Cherry & Michael Jones & Michael McKee, 2011, "Taxpayer Information Assistance Services and Tax Compliance Behavior," Working Papers, Tulane University, Department of Economics, number 1101, Apr.
• James Alm & Mikhail I. Melnik, 2011, "Do eBay Sellers Comply with State Sales Taxes?," Working Papers, Tulane University, Department of Economics, number 1106, Apr.
• James Alm & Edward B. Sennoga, 2011, "Mobility, Competition, and the Distributional Effects of Tax Evasion," Working Papers, Tulane University, Department of Economics, number 1108, Apr.
• Guerino Ardizzi & Carmelo Petraglia & Massimiliano Piacenza & Gilberto Turati, 2011, "Measuring the Shadow Economy with the Currency Demand Approach - A Reinterpretation of the methodology, with an application to Italy," Working papers, Former Department of Economics and Public Finance "G. Prato", University of Torino, number 22, Sep.
• Catalina Granda-Carvajal, 2011, "Macroeconomic Implications of the Underground Sector: Challenging the Double Business Cycle Approach," Working papers, University of Connecticut, Department of Economics, number 2011-14, Jul.
• Lefebvre, M. & Pestieau, P. & Riedl, A.M. & Villeval, M.C., 2011, "Tax evasion, welfare fraud, and "the Broken Windows" effect: an experiment in Belgium, France and the Netherlands," Research Memorandum, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR), number 023, Jan, DOI: 10.26481/umamet.2011023.
• Victoria Giarrizzo & Nicolás Scolnic, 2011, "Percepciones de injusticia y corrupción: el castigo de los evasores," Estudios Economicos, Universidad Nacional del Sur, Departamento de Economia, volume 28, issue 57, pages 33-57, july-dece.
• Herwartz, Helmut & Theilen, Bernd, 2011, "Does the EU financing system contribute to shadow economic activity?," Working Papers, Universitat Rovira i Virgili, Department of Economics, number 2072/169685.
• Paolo Pellizzari & Dino Rizzi, 2011, "A Multi-Agent Model of Tax Evasion with Public Expenditure," Working Papers, Department of Economics, University of Venice "Ca' Foscari", number 2011_15.
• Zhou, Fujin & Oostendorp, Remco, 2011, "Measuring true sales and underreporting with matched firm-level survey and tax-office data," Policy Research Working Paper Series, The World Bank, number 5628, Apr.
• Mihai Mutascu & Anne-Marie Fleischer, 2011, "Shadow Economy and Tax Evasion: A Panel VAR approach. The Case of E.U.27," Economic Research Guardian, Mutascu Publishing, volume 1, issue 1, pages 24-33, September.
• Sara LaLumia & James Sallee, 2011, "The Value of Honesty: Empirical Estimates from the Case of the Missing Children," Department of Economics Working Papers, Department of Economics, Williams College, number 2011-05, Jun.
• Steven Nafziger & Latika Chaudhary & Aldo Musacchio & Se Yan, 2011, "Big BRICs, Weak Foundations: The Beginning of Public Elementary Education in Brazil, Russia, India, and China," Department of Economics Working Papers, Department of Economics, Williams College, number 2011-06, Jun.
• Sara LaLumia, 2011, "The EITC, Tax Refunds, and Unemployment Spells," Department of Economics Working Papers, Department of Economics, Williams College, number 2011-08, Jul.
• Pickhardt, Michael & Seibold, Goetz, 2011, "Income tax evasion dynamics: Evidence from an agent-based econophysics model," CAWM Discussion Papers, University of Münster, Münster Center for Economic Policy (MEP), number 53.
• Pickhardt, Michael & Sardà, Jordi, 2011, "Size and causes of the underground economy in Spain: A correction of the record and new evidence from the MCDR approach," CAWM Discussion Papers, University of Münster, Münster Center for Economic Policy (MEP), number 54.
• Pickhardt, Michael & Sardà, Jordi, 2011, "Cash, hoarding and the underground economy," CAWM Discussion Papers, University of Münster, Münster Center for Economic Policy (MEP), number 56.
• Hurst, Erik & Li, Geng & Pugsley, Benjamin, 2011, "Are Household Surveys Like Tax Forms: Evidence from Income Underreporting of the Self-Employed," Working Papers, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State, number 238.
• Libman, Alexander & Schultz, André & Graeber, Thomas, 2011, "Tax return as a political statement," Frankfurt School - Working Paper Series, Frankfurt School of Finance and Management, number 169.
• Bach, Stefan & Corneo, Giacomo & Steiner, Viktor, 2011, "Effective taxation of top incomes in Germany," Discussion Papers, Free University Berlin, School of Business & Economics, number 2011/18.
• Blaufus, Kay & Eichfelder, Sebastian & Hundsdoerfer, Jochen, 2011, "The hidden burden of the income tax: Compliance costs of German individuals," Discussion Papers, Free University Berlin, School of Business & Economics, number 2011/6.
• Dommermuth, Thomas, 2011, "Wohn-Riester: Konstruktion, Effizienz und Reformbedarf," Weidener Diskussionspapiere, University of Applied Sciences Amberg-Weiden (OTH), number 26.
• Goerke, Laszlo, 2011, "The optimal structure of commodity taxation in a monopoly with tax avoidance or evasion," University of Tübingen Working Papers in Business and Economics, University of Tuebingen, Faculty of Economics and Social Sciences, School of Business and Economics, number 8.
• Konrad, Kai A. & Lohse, Tim & Qari, Salmai, 2011, "Customs compliance and the power of imagination," Discussion Papers, Research Professorship & Project "The Future of Fiscal Federalism", WZB Berlin Social Science Center, number SP II 2011-108.
• Ernst, Christof & Spengel, Christoph, 2011, "Taxation, R&D tax incentives and patent application in Europe," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 11-024.
• Heinemann, Friedrich & Schneider, Friedrich G., 2011, "Religion and the shadow economy," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 11-038.

2010

• Tahseen Ajaz & Eatzaz Ahmad, 2010, "The Effect of Corruption and Governance on Tax Revenues," The Pakistan Development Review, Pakistan Institute of Development Economics, volume 49, issue 4, pages 405-417.
• Matsaganis, Manos & Benedek, Dóra & Flevotomou, Maria & Lelkes, Orsolya & Mantovani, Daniela & Nienadowska, Sylwia, 2010, "Distributional implications of income tax evasion in Greece, Hungary and Italy," MPRA Paper, University Library of Munich, Germany, number 21465, Feb.
• Niu, Yongzhi, 2010, "Tax audit impact on voluntary compliance," MPRA Paper, University Library of Munich, Germany, number 22651, May.
• Ratbek, Ratbek, 2010, "Nonlinear effect of corruption, uncertainty, and growth," MPRA Paper, University Library of Munich, Germany, number 24834, Aug.
• Niu, Yongzhi, 2010, "Taxpayers' Response to Warnings of a Possible Tax Audit: Do They Change Their Compliance Behavior?," MPRA Paper, University Library of Munich, Germany, number 25551, Sep.
• James, Simon & Edwards, Alison, 2010, "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper, University Library of Munich, Germany, number 26106, Oct.
• Niu, Yongzhi & Cohen, Roger, 2010, "Personal Income Tax Gap for Business Income Earners In New York State: From the Real Estate Tax Perspective," MPRA Paper, University Library of Munich, Germany, number 26437.
• Niu, Yongzhi, 2010, "Tax audit productivity in New York State," MPRA Paper, University Library of Munich, Germany, number 26654, Nov.
• Lisi, Gaetano, 2010, "Optimal taxation and monitoring in an economy with matching frictions and underground activities," MPRA Paper, University Library of Munich, Germany, number 27701, Nov.
• Tan, Fangfang & Yim, Andrew, 2010, "Deterrence Effects of Auditing Rules: An Experimental Study," MPRA Paper, University Library of Munich, Germany, number 27859, Sep.
• Vicini, Andrea, 2010, "Justice and Taxation," MPRA Paper, University Library of Munich, Germany, number 36374, Dec.
• Makochekanwa, Albert, 2010, "Estimating the size and trends of the second economy in Zimbabwe," MPRA Paper, University Library of Munich, Germany, number 37807, Oct.
• varma, Vijaya krushna varma, 2010, "Banking Redefined," MPRA Paper, University Library of Munich, Germany, number 38852, Apr, revised 12 Mar 2012.
• Compton, Ryan & Sandler, Daniel & Tedds, Lindsay M., 2010, "Backdating, tax evasion, and the unintended consequences of Canadian tax reform," MPRA Paper, University Library of Munich, Germany, number 39788.
• Cebula, Richard, 2010, "New and Current Evidence on Determinants of Aggregate Federal Personal Income Tax Evasion in the United States," MPRA Paper, University Library of Munich, Germany, number 49434, Jun.
• Cebula, Richard & Foley, Maggie, 2010, "Personal Income Tax Evasion Determinants Revisited: An Exploratory Study Using Newly Available Data," MPRA Paper, University Library of Munich, Germany, number 52028, Jul.
• Cebula, Richard, 2010, "An Empirical Analysis of Determinants of Recent Federal Personal Income Tax Evasion in the U.S," MPRA Paper, University Library of Munich, Germany, number 53205, Feb.
• George M. Georgiou, 2010, "Discussion Paper Measuring the Size of the Informal Economy: Some Critical Comments," Journal of Interdisciplinary Economics, , volume 23, issue 1, pages 85-107, January.
• Francesco Flaviano Russo, 2010, "Tax Evasion and Community Effects in Italy," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 254, Jun.
• Maurizio Bovi & Roberto Dell’Anno, 2010, "The changing nature of the OECD shadow economy," Journal of Evolutionary Economics, Springer, volume 20, issue 1, pages 19-48, January, DOI: 10.1007/s00191-009-0138-8.
• Tiziano Razzolini, 2010, "Study on labour supply when tax evasion is an option with Box-Cox functional forms and random parameters," Applied Economics, Taylor & Francis Journals, volume 42, issue 28, pages 3669-3684, DOI: 10.1080/00036840802243797.
• Bernard Fortin & Guy Lacroix & Dominique Pinard, 2010, "Evaluation of the Underground Economy in Quebec: A Microeconomic Approach," International Economic Journal, Taylor & Francis Journals, volume 24, issue 4, pages 463-479, DOI: 10.1080/10168737.2010.525983.
• Ulrich Thiessen, 2010, "The Shadow Economy in International Comparison: Options for Economic Policy Derived from an OECD Panel Analysis," International Economic Journal, Taylor & Francis Journals, volume 24, issue 4, pages 481-509, DOI: 10.1080/10168737.2010.525986.
• Sascha Hokamp & Michael Pickhardt, 2010, "Income Tax Evasion in a Society of Heterogeneous Agents - Evidence from an Agent-based Model," International Economic Journal, Taylor & Francis Journals, volume 24, issue 4, pages 541-553, DOI: 10.1080/10168737.2010.525994.
• Ligthart, J.E. & van der Meijden, G.C., 2010, "Coordinated Tax-Tariff Reforms, Informality, and Welfare Distribution," Discussion Paper, Tilburg University, Center for Economic Research, number 2010-61.
• Piolatto, A., 2010, "Itemised Deductions : A Device to Reduce Tax Evasion," Discussion Paper, Tilburg University, Center for Economic Research, number 2010-60.
• Beck, T.H.L. & Lin, C. & Ma, Y., 2010, "Why Do Firms Evade Taxes? The Role of Information Sharing and Financial Sector Outreach," Discussion Paper, Tilburg University, Center for Economic Research, number 2010-93.
• Ligthart, J.E. & van der Meijden, G.C., 2010, "Coordinated Tax-Tariff Reforms, Informality, and Welfare Distribution," Other publications TiSEM, Tilburg University, School of Economics and Management, number 59182d96-7d65-4259-b74c-6.
• Beck, T.H.L. & Lin, C. & Ma, Y., 2010, "Why Do Firms Evade Taxes? The Role of Information Sharing and Financial Sector Outreach," Other publications TiSEM, Tilburg University, School of Economics and Management, number 5aa6fd4e-59b6-4cbb-92cc-5.
• Piolatto, A., 2010, "Itemised Deductions : A Device to Reduce Tax Evasion," Other publications TiSEM, Tilburg University, School of Economics and Management, number c6f09f29-8933-4dce-b832-d.
• Beck, T.H.L. & Lin, C. & Ma, Y., 2010, "Why Do Firms Evade Taxes? The Role of Information Sharing and Financial Sector Outreach," Other publications TiSEM, Tilburg University, School of Economics and Management, number d5eb9928-91a4-4642-93a4-2.
• Lisa Bruttel & Tim Friehe, 2010, "On the path-dependence of tax compliance," TWI Research Paper Series, Thurgauer Wirtschaftsinstitut, Universität Konstanz, number 59.
• Friedrich Schneider & Andreas Buehn & Claudio E. Montenegro, 2010, "Shadow Economies All over the World: New Estimates for 162 Countries from 1999 to 2007," Working Papers, University of Chile, Department of Economics, number wp322, Jul.
• Martin Besfamille & Pablo Olmos, 2010, "Inspectors or Google Earth? Optimal fiscal policies under uncertain detection of evaders," Department of Economics Working Papers, Universidad Torcuato Di Tella, number 2010-09, Aug.
• Leandro Arozamena & Martin Besfamille & Pablo Sanguinetti, 2010, "Optimal taxes and penalties when the government cannot commit to its audit policy," Department of Economics Working Papers, Universidad Torcuato Di Tella, number 2010-10, Oct.
• Gebhard Kirchgässner, 2010, "Tax Morale, Tax Evasion, and the Shadow Economy," University of St. Gallen Department of Economics working paper series 2010, Department of Economics, University of St. Gallen, number 2010-17, May.
• Michele Bernasconi & Luca Corazzini & Anna Marenzi, 2010, "�Expressive� Obligations in Public Good Games: Crowding-in and Crowding-out Effects," Working Papers, Department of Economics, University of Venice "Ca' Foscari", number 2010_04.
• Mihaila, Nicoleta, 2010, "Impact of the Fiscal Regulations on the Economic Activity of the Economic Actors," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 14, issue 2, pages 215-227.
• Mihaila, Nicoleta, 2010, "Perspectives Of The Flat Rate Tax Within The Context Of The Economic Crisis," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 14, issue 3, pages 102-113.
• Schneider, Friedrich & Buehn, Andreas & Montenegro, Claudio E., 2010, "Shadow economies all over the world : new estimates for 162 countries from 1999 to 2007," Policy Research Working Paper Series, The World Bank, number 5356, Jun.
• Hokamp, Sascha & Pickhardt, Michael, 2010, "Income tax evasion in a society of heterogeneous agents: Evidence from an agent-based model," CAWM Discussion Papers, University of Münster, Münster Center for Economic Policy (MEP), number 35.
• Neumärker, Bernhard & Pech, Gerald, 2010, "Penalties in the theory of equilibrium tax evasion: Solving King John's problem," The Constitutional Economics Network Working Papers, University of Freiburg, Department of Economic Policy and Constitutional Economic Theory, number 01-2010.
• D'Andria, Diego, 2010, "Optimal capital income taxation with tax evasion," Economics Discussion Papers, Kiel Institute for the World Economy, number 2010-27.
• Heinemann, Friedrich & Kocher, Martin G., 2010, "Tax compliance under tax regime changes," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 10-020.
• Áureo de Paula & Jose A. Scheinkman, 2010, "Value-Added Taxes, Chain Effects, and Informality," American Economic Journal: Macroeconomics, American Economic Association, volume 2, issue 4, pages 195-221, October.
• David Merriman, 2010, "The Micro-geography of Tax Avoidance: Evidence from Littered Cigarette Packs in Chicago," American Economic Journal: Economic Policy, American Economic Association, volume 2, issue 2, pages 61-84, May.
• Emmanuel Saez, 2010, "Do Taxpayers Bunch at Kink Points?," American Economic Journal: Economic Policy, American Economic Association, volume 2, issue 3, pages 180-212, August.
• James R. Hines, 2010, "Treasure Islands," Journal of Economic Perspectives, American Economic Association, volume 24, issue 4, pages 103-126, Fall.
• J. C. Sharman, 2010, "Shopping for Anonymous Shell Companies: An Audit Study of Anonymity and Crime in the International Financial System," Journal of Economic Perspectives, American Economic Association, volume 24, issue 4, pages 127-140, Fall.
• Aleksandr Vashchilko, 2010, "The Effect of Tax Reform in Kazakhstan on Tax Revenues and Tax Evasion," Applied Economics Quarterly (formerly: Konjunkturpolitik), Duncker & Humblot, Berlin, volume 56, issue 4, pages 343-360, DOI: 10.3790/aeq.56.4.343.
• Alia Gabriela DUTA, 2010, "Means to combat tax evasion in the European Union," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 11, pages 218-221, May.
• Iudit FODOR & Rodica Viorica COANA, 2010, "Tax evasion – a more and more controversial concept," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 11, pages 265-269, May.
• Horia CRISTEA & Cristina NICOLESCU & Claudiu BOTOC, 2010, "The state and the tax evasion," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 11, pages 35-47, May.
• Jenny Ligthart & Gerard C. van der Meijden, 2010, "Coordinated Tax-Tari Reforms, Informality, and Welfare Distribution," 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 paper1029, Oct.
• Corina Nichitcin, 2010, "Tax Evasion Causes and Prevenience or Rebutment Way of Tax Dodger Phenomenon," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 15.
• Nikolay Galabov, 2010, "Tax Neutrality and Tax Expenses pursuant to the Contemporary Economic Theories," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 51-68.
• Manoj Atolia, 2010, "Public Investment, Tax Evasion, And The Welfare Effects Of A Tariff Reform," Contemporary Economic Policy, Western Economic Association International, volume 28, issue 2, pages 219-239, April, DOI: 10.1111/j.1465-7287.2009.00176.x.
• Jie‐Min Lee & Sheng‐Hung Chen & Hsiang‐Hsi Liu & Jung‐Yao Hung & Mei‐Yun Huang, 2010, "Effects Of Health Risk Information On Addictive Goods Consumption: A Case Of Tobacco, Alcohol, And Betel Nuts In Taiwan," Contemporary Economic Policy, Western Economic Association International, volume 28, issue 3, pages 406-413, July, DOI: 10.1111/j.1465-7287.2009.00178.x.
• Benno Torgler & Neven T. Valev, 2010, "Gender And Public Attitudes Toward Corruption And Tax Evasion," Contemporary Economic Policy, Western Economic Association International, volume 28, issue 4, pages 554-568, October, DOI: 10.1111/j.1465-7287.2009.00188.x.
• Ratbek Dzhumashev & Emin Gahramanov, 2010, "A Growth Model with Income Tax Evasion: Some Implications for Australia," The Economic Record, The Economic Society of Australia, volume 86, issue 275, pages 620-636, December.
• Gil S. Epstein & Ira N. Gang, 2010, "Why Pay Taxes When No One Else Does?," Review of Development Economics, Wiley Blackwell, volume 14, issue 2, pages 374-385, May, DOI: 10.1111/j.1467-9361.2010.00559.x.
• Junmin Wan, 2010, "The Incentive to Declare Taxes and Tax Revenue: The Lottery Receipt Experiment in China," Review of Development Economics, Wiley Blackwell, volume 14, issue 3, pages 611-624, August, DOI: 10.1111/j.1467-9361.2010.00577.x.
• Whalley John & Kononova Vera, 2010, "Recent Russian Debate on Moving from VAT to Sales Taxes and Its Global Implications," Journal of Globalization and Development, De Gruyter, volume 1, issue 2, pages 1-27, December, DOI: 10.2202/1948-1837.1142.
• Matthias Dischinger & Nadine Riedel, 2010, "The Role of Headquarters in Multinational Profit Shifting Strategies," Working Papers, Oxford University Centre for Business Taxation, number 1003.
• Jenny Ligthart & Gerard C. van der Meijden, 2010, "Coordinated Tax-Tariff Reforms, Informality, and Welfare Distribution," CESifo Working Paper Series, CESifo, number 3107.
• May Elsayyad & Kai A. Konrad, 2010, "Fighting Multiple Tax Havens," CESifo Working Paper Series, CESifo, number 3195.
• Erling Eide & Kristine von Simson & Steinar Strøm, 2010, "Rank Dependent Utility, Tax Evasion and Labor Supply," CESifo Working Paper Series, CESifo, number 3213.
• Thomas Cornelissen & Oliver Himmler & Tobias König, 2010, "Fairness Spillovers - The Case of Taxation," CESifo Working Paper Series, CESifo, number 3217.
• Sébastien Jean & Cristina Mitaritonna, 2010, "Determinants and Pervasiveness of the Evasion of Customs Duties," Working Papers, CEPII research center, number 2010-26, Nov.
• Mariana Gerstenbluth & Maximo Rossi & Mariana Gerstenbluth, 2010, "Moral fiscal en el Cono Sur," Revista Desarrollo y Sociedad, Universidad de los Andes,Facultad de Economía, CEDE.
• Orlando Darío Parra Jiménez & Ruth Alejandra Pati�o Jacinto, 2010, "Evasión de impuestos nacionales en Colombia: anos 2001 - 2009," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• J.A Giesecke & Tran Hoang Nhi, 2010, "A General Framework for Measuring VAT Compliance Rates," Centre of Policy Studies/IMPACT Centre Working Papers, Victoria University, Centre of Policy Studies/IMPACT Centre, number g-206, Aug.
• Chao Yang & Liansheng Wu & Xianhui Bo, 2010, "Career Concern and Tax Preparer Fraud," Annals of Economics and Finance, Society for AEF, volume 11, issue 2, pages 355-379, November.
• Friedrich Schneider, 2010, "Money Laundering and Financial Means of Organized Crime: Some Preliminary Empirical Findings," Economics of Security Working Paper Series, DIW Berlin, German Institute for Economic Research, number 26.
• Ulrich Thießen, 2010, "The Shadow Economy in International Comparison: Options for Economic Policy Derived from an OECD Panel Analysis," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1031.
• Damjanovic, Tatiana & Ulph, David, 2010, "Tax progressivity, income distribution and tax non-compliance," European Economic Review, Elsevier, volume 54, issue 4, pages 594-607, May.
• Alm, James & Cherry, Todd & Jones, Michael & McKee, Michael, 2010, "Taxpayer information assistance services and tax compliance behavior," Journal of Economic Psychology, Elsevier, volume 31, issue 4, pages 577-586, August.
• Traxler, Christian, 2010, "Social norms and conditional cooperative taxpayers," European Journal of Political Economy, Elsevier, volume 26, issue 1, pages 89-103, March.