Research classified by Journal of Economic Literature (JEL) codes

2010

• Arturo Antón-Sarabia & Fausto Hernández-Trillo, 2010, "VAT Collection and Social Security Contributions under Tax Evasion: Is There a Link?," Working Papers, CIDE, División de Economía, number DTE 480, Feb.
• Marcelo Arbex & Enlinson Mattos, 2010, "Poverty and the Optimal General Income Tax-cum-Audit Policy," Working Papers, Universidade de São Paulo, Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto, number 02-2010, Mar.
• Shapovalova Karina R., 2010, "Tax Avoidance: an Inescapable Evil or an Issue for the Controllers to Solve?," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 35-46, October.
• Giorgio Coricelli & Mateus Joffily & Claude Montmarquette & Marie Claire Villeval, 2010, "Cheating, Emotions, and Rationality: An Experiment on Tax Evasion," Post-Print, HAL, number halshs-00462067, DOI: 10.1007/s10683-010-9237-5.
• Mirco Tonin, 2010, "Import Tariffs Enforcement with Low Administrative Capacity," CERS-IE WORKING PAPERS, Institute of Economics, Centre for Economic and Regional Studies, number 1026, Nov.
• Larsen, Birthe & Kolm, Ann-Sofie, 2010, "Underground Activities and Labour Market Performance," Working Papers, Copenhagen Business School, Department of Economics, number 05-2010, May.
• Norbäck, Pehr-Johan & Persson, Lars & Tåg, Joacim, 2010, "Does the Debt Tax Shield Distort Ownership Efficiency?," Working Paper Series, Research Institute of Industrial Economics, number 841, Jun, revised 22 Sep 2017.
• Kolml, Ann-Sofie & Larsen, Birthe, 2010, "The Black Economy and Education," Research Papers in Economics, Stockholm University, Department of Economics, number 2010:3, Feb.
• Galindo, Arturo & Meléndez Arjona, Marcela, 2010, "Corporate Tax Stimulus and Investment in Colombia," IDB Publications (Working Papers), Inter-American Development Bank, number 1716, Apr.
• Alain Trannoy & Gwenola Trotin, 2010, "Do High Tax and Tax Evasion go Hand in Hand? The Non-Linear Case," IDEP Working Papers, Institut d'economie publique (IDEP), Marseille, France, number 1004, Jul, revised Jul 2010.
• Claudio Agostini, 2010, "Tributación a Los Cigarrillos: Análisis y Propuestas," ILADES-UAH Working Papers, Universidad Alberto Hurtado/School of Economics and Business, number inv246, Jan.
• Zoë Kuehn, 2010, "Tax rates, governance, and the informal economy in high-income countries," Working Papers, Instituto Madrileño de Estudios Avanzados (IMDEA) Ciencias Sociales, number 2010-07, May, revised 22 Oct 2011.
• Corina-Maria Ene, 2010, "Tax Evasion Dynamics in Romania Reflected by Fiscal Inspection Activities," Romanian Journal of Economics, Institute of National Economy, volume 30, issue 1(39), pages 146-158, June.
• Miguel Sánchez Villalba, 2010, "Tax Evasion as a Global Game (TEGG) in the laboratory," Working Papers. Serie AD, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2010-10, Mar.
• Amedeo Piolatto, 2010, "Itemised deductions: a device to reduce tax evasion," Working Papers. Serie AD, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2010-33, Nov.
• Halla, Martin, 2010, "The Link between the Intrinsic Motivation to Comply and Compliance Behavior: A Critical Appraisal of Existing Evidence," IZA Discussion Papers, IZA Network @ LISER, number 4843, Mar.
• Halla, Martin, 2010, "Tax Morale and Compliance Behavior: First Evidence on a Causal Link," IZA Discussion Papers, IZA Network @ LISER, number 4918, Apr.
• Doerrenberg, Philipp & Peichl, Andreas, 2010, "Progressive Taxation and Tax Morale," IZA Discussion Papers, IZA Network @ LISER, number 5378, Dec.
• Fortin, Bernard & Lacroix, Guy & Pinard, Dominique, 2010, "Evaluation of the Underground Economy in Quebec: A Microeconomic Approach," IZA Discussion Papers, IZA Network @ LISER, number 5384, Dec.
• Kubo, Koji & Nu, Nu Lwin, 2010, "Smuggling and import duties in Myanmar," IDE Discussion Papers, Institute of Developing Economies, Japan External Trade Organization(JETRO), number 258, Oct.
• Martin Halla, 2010, "The Link between the Intrinsic Motivation to Comply and Compliance Behavior – A Critical Appraisal of Existing Evidence," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2010-03, Mar.
• Johann K. Brunner & Paul Eckerstorfer & Susanne Pech, 2010, "Optimal Taxes on Wealth and Consumption in the Presence of Tax Evasion," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2010-04, Mar.
• Martin Halla, 2010, "Tax Morale and Compliance Behavior: First Evidence on a Causal Link," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2010-06, Apr.
• Johann K. Brunner & Susanne Pech & Paul Eckerstorfer, 2010, "Optimal Taxes on Wealth and Consumption in the Presence of Tax Evasion," NRN working papers, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria, number 2010-03, Mar.
• Martin Halla, 2010, "Tax Morale and Compliance Behavior: First Evidence on a Causal Link," NRN working papers, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria, number 2010-05, Apr.
• Dominik Enste, 2010, "Regulation and shadow economy: empirical evidence for 25 OECD-countries," Constitutional Political Economy, Springer, volume 21, issue 3, pages 231-248, September, DOI: 10.1007/s10602-009-9081-9.
• Vesa Kanniainen & Jenni Pääkkönen, 2010, "Do the catholic and protestant countries differ by their tax morale?," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, volume 37, issue 3, pages 271-290, July, DOI: 10.1007/s10663-009-9108-5.
• Giorgio Coricelli & Mateus Joffily & Claude Montmarquette & Marie Villeval, 2010, "Cheating, emotions, and rationality: an experiment on tax evasion," Experimental Economics, Springer;Economic Science Association, volume 13, issue 2, pages 226-247, June, DOI: 10.1007/s10683-010-9237-5.
• Stefan Parys & Sebastian James, 2010, "The effectiveness of tax incentives in attracting investment: panel data evidence from the CFA Franc zone," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 17, issue 4, pages 400-429, August, DOI: 10.1007/s10797-010-9140-1.
• Axel Dreher & Friedrich Schneider, 2010, "Corruption and the shadow economy: an empirical analysis," Public Choice, Springer, volume 144, issue 1, pages 215-238, July, DOI: 10.1007/s11127-009-9513-0.
• Benno Torgler & Friedrich Schneider & Christoph Schaltegger, 2010, "Local autonomy, tax morale, and the shadow economy," Public Choice, Springer, volume 144, issue 1, pages 293-321, July, DOI: 10.1007/s11127-009-9520-1.
• Friedrich Schneider, 2010, "Turnover of organized crime and money laundering: some preliminary empirical findings," Public Choice, Springer, volume 144, issue 3, pages 473-486, September, DOI: 10.1007/s11127-010-9676-8.
• Simonovits, András, 2010, "Adómorál és adórendszer
  [Tax morality and progressive wage tax]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 6, pages 481-496.
• Simon Halphen Boserup & Jori Veng Pinje, 2010, "Tax Evasion, Information Reporting, and the Regressive Bias Hypothesis," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 2010-13, Oct.
• Dischinger, Matthias & Riedel, Nadine, 2010, "The Role of Headquarters Firms in Multinational Profit Shifting Strategies," Discussion Papers in Economics, University of Munich, Department of Economics, number 11352, Feb.
• Heinemann, Friedrich & Kocher, Martin G., 2010, "Tax compliance under tax regime changes," Discussion Papers in Economics, University of Munich, Department of Economics, number 11443, Mar.
• Kristian Behrens & Susana Peralta & Pierre M. Picard, 2010, "Transfer pricing rules, OECD guidelines, and market distortions," DEM Discussion Paper Series, Department of Economics at the University of Luxembourg, number 10-20.
• ANITEI Eusebiu Neculai, 2010, "EFECTELE EVAZIUNII FISCALE - THE EFFECTS OF FISCAL EVASION (Romanian version)," Jurnalul de Studii Juridice, Editura Lumen, Department of Economics on Behalf of Petre Andrei University Iasi, volume 1, issue , pages 195-203, December.
• Keith Blackburn & Niloy Bosey & Salvatore Capasso, 2010, "Tax Evasion, the Underground Economy and Financial Development," Centre for Growth and Business Cycle Research Discussion Paper Series, Economics, The University of Manchester, number 138.
• Florian Baumann & Tim Friehe, 2010, "Tax Evasion, Investment, and Firm Activity," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 66, issue 1, pages 1-14, March, DOI: 10.1628/001522108X503352.
• Philip DeCicca & Donald S. Kenkel & Feng Liu, 2010, "Excise Tax Avoidance: The Case of State Cigarette Taxes," NBER Working Papers, National Bureau of Economic Research, Inc, number 15941, Apr.
• Ravi Jagannathan & Andrei Jirnyi & Ann Sherman, 2010, "Why Don't Issuers Choose IPO Auctions? The Complexity of Indirect Mechanisms," NBER Working Papers, National Bureau of Economic Research, Inc, number 16214, Jul.
• Erik Hurst & Geng Li & Benjamin Pugsley, 2010, "Are Household Surveys Like Tax Forms: Evidence from Income Underreporting of the Self Employed," NBER Working Papers, National Bureau of Economic Research, Inc, number 16527, Nov.
• James M. Sallee & Joel Slemrod, 2010, "Car Notches: Strategic Automaker Responses to Fuel Economy Policy," NBER Working Papers, National Bureau of Economic Research, Inc, number 16604, Dec.
• Alm, James & Melnik, Mikhail I., 2010, "Do Ebay Sellers Comply With State Sales Taxes?," National Tax Journal, National Tax Association;National Tax Journal, volume 63, issue 2, pages 215-236, June, DOI: 10.17310/ntj.2010.2.02.
• Alm, James & Sennoga, Edward B., 2010, "Mobility, Competition, and the Distributional Effects of Tax Evasion," National Tax Journal, National Tax Association;National Tax Journal, volume 63, issue 4, pages 1055-1084, December, DOI: 10.17310/ntj.2010.4S.10.
• Álvaro Pina, 2010, "Towards a Less Distortive and More Efficient Tax System in Portugal," OECD Economics Department Working Papers, OECD Publishing, number 814, Dec, DOI: 10.1787/5km4m2w9hv28-en.
• Grigore Maria Zenovia & Diamandescu Andrei, 2010, "La Bonne Gouvernance Dans Le Domaine Fiscal," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 552-558, December.

2009

• Raj Chetty, 2009, "Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance," American Economic Journal: Economic Policy, American Economic Association, volume 1, issue 2, pages 31-52, August.
• Michael Broer, 2009, "Ziele, Wirkungsweise und Steueraufkommen der neuen Zinsschranke," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, volume 129, issue 3, pages 391-413, DOI: 10.3790/schm.129.3.391.
• Fershtman, Chaim & Lipatov, Vilen, 2009, "Political Support and Tax Compliance: A Social Interaction Approach," Foerder Institute for Economic Research Working Papers, Tel-Aviv University > Foerder Institute for Economic Research, number 275731, Nov, DOI: 10.22004/ag.econ.275731.
• Jean, Sébastien & Mitaritonna, Cristina, 2009, "Determinants and pervasiveness of the evasion of custom duties," Conference papers, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project, number 331896.
• Bouët, Antoine & Debucquet, David Laborde, 2009, "The Potential Cost of a Failed Doha Round," Conference papers, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project, number 331915.
• Alia Gabriela DUTA, 2009, "Combating tax evasion: between goals and achievements," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 10, pages 173-177, December.
• Marcel DRACEA & Iudit FODOR, 2009, "Trends and prospects for tax evasion," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 10, pages 57-64, December.
• Stela Aurelia Toader & Mihai Aristotel Ungureanu & Iuliana Predescu & Antoniu Predescu, 2009, "The Fight Against Fraud And Tax Evasion In The European Union. The Protection Of Community Financial Interests In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 11, pages 1-56.
• Miklós Somai, 2009, "Wealth Tax: Pros and Cons," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 5-14.
• Guglielmo Barone & Sauro Mocetti, 2009, "Tax morale and public spending inefficiency," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 732, Nov.
• Martin Besfamille & Cecilia Parlatore Siritto, 2009, "Modernization of Tax Administrations and Optimal Fiscal Policies," Journal of Public Economic Theory, Association for Public Economic Theory, volume 11, issue 6, pages 897-926, December, DOI: 10.1111/j.1467-9779.2009.01437.x.
• Chronis Panagiotis, 2009, "Modeling Distortionary Taxation," Working Papers, Bank of Greece, number 95, Mar.
• O. Amerighi & G. De Feo, 2009, "Is Competition for FDI Bad for Regional Welfare?," Working Papers, Dipartimento Scienze Economiche, Universita' di Bologna, number 680, Oct.
• Tom Karkinsky & Nadine Riedel, 2009, "Corporate Taxation and the Choice of Patent Location within Multinational Firms," Working Papers, Oxford University Centre for Business Taxation, number 0914.
• Tatiana Damjanovic & David Ulph, 2009, "Tax Progressivity, Income Distribution and Tax Non-Compliance," Working Papers, Oxford University Centre for Business Taxation, number 0928.
• Tom Karkinsky & Nadine Riedel, 2009, "Corporate Taxation and the Choice of Patent Location within Multinational Firms," Working Papers, Oxford University Centre for Business Taxation, number 0931.
• Kalina Koleva & Jean-Marie Monnier, 2009, "La représentation de l'impôt dans l'analyse économique de l'impôt et dans l'économie des dispositifs fiscaux," Revue économique, Presses de Sciences-Po, volume 60, issue 1, pages 33-57.
• François Gardes & Christophe Starzec, 2009, "Polish Households' Behavior in the Regular and Informal Economies," Revue économique, Presses de Sciences-Po, volume 60, issue 5, pages 1181-1210.
• Nadia Joubert, 2009, "Processus de détection et évaluation de la fraude sociale," Revue économique, Presses de Sciences-Po, volume 60, issue 5, pages 1235-1256.
• Bernard Fortin & Guy Lacroix & Dominique Pinard, 2009, "Évaluation de l'économie souterraine au Québec. Une approche micro-économétrique," Revue économique, Presses de Sciences-Po, volume 60, issue 5, pages 1257-1274.
• Sarah Abdelnour, 2009, "Microcrédit et travail au noir. L'informalité est-elle soluble dans la solvabilité ?," Revue économique, Presses de Sciences-Po, volume 60, issue 5, pages 1275-1300.
• Edoardo Di Porto, 2009, "Audit, tax compliance and undeclared work: an empirical analysis," LABORatorio R. Revelli Working Papers Series, LABORatorio R. Revelli, Centre for Employment Studies, number 94.
• Torgler, Benno & García-Valiñas, María A. & Macintyre, Alison, 2009, "Environmental Participation and Environmental Motivation," Berkeley Olin Program in Law & Economics, Working Paper Series, Berkeley Olin Program in Law & Economics, number qt5hx0f0c2, Jan.
• Stefan Bach & Giacomo Corneo & Viktor Steiner, 2008, "Effective Taxation of Top Incomes in Germany, 1992-2002," CESifo Working Paper Series, CESifo, number 2233.
• Thomas Hemmelgarn & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2009, "Tax-Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," CESifo Working Paper Series, CESifo, number 2675.
• Tom Karkinsky & Nadine Riedel, 2009, "Corporate Taxation and the Choice of Patent Location within Multinational Firms," CESifo Working Paper Series, CESifo, number 2879.
• Nauro F. Campos & Roman Horvath, 2009, "Reform Redux: Measurement, Determinants and Reversals," Working Papers, Czech National Bank, Research and Statistics Department, number 2009/6, Dec.
• BEHRENS, Kristian & PERALTA, Susana & PICARD, Pierre, 2009, "Transfer pricing rules, OECD guidelines, and market distortions," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2009067, Nov.
• Besfamille, Martin & De Donder, Philippe & Lozachmeur, Jean-Marie, 2009, "The Political Economy of the (Weak) Enforcement of Sales Tax," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 7108, Jan.
• Konrad, Kai A. & Qari, Salmai, 2009, "The Last Refuge of a Scoundrel? Patriotism and Tax Compliance," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 7215, Mar.
• Fershtman, Chaim & Lipatov, Vilen, 2009, "Political Support and Tax Compliance: A Social Interaction Approach," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 7554, Nov.
• Kazuki Onji, 2009, "A Tale of Pork Prices: Evasion and Attenuation of a Japanese Tariff," Asia Pacific Economic Papers, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University, number 382.
• Friedrich Schneider, 2009, "Die Finanzströme von organisierter Kriminalität und Terrorismus: was wissen wir (nicht)?," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 78, issue 4, pages 73-87, DOI: 10.3790/vjh.78.4.73.
• Dzhumashev, Ratbek & Gahramanov, Emin, 2009, "A stochastic growth model with income tax evasion: implications for Australia," Working Papers, Deakin University, Department of Economics, number eco_2009_05, Jan, DOI: 10.1111/j.1475-4932.2010.00654.x.
• Kazuki Onji, 2009, "A tale of pork prices : evasion and attenuation of a Japanese tariff," Trade Working Papers, East Asian Bureau of Economic Research, number 22883, Jan.
• James Alm & Jorge Martinez-Vazquez & Sally Wallace, 2009, "Do Tax Amnesties Work? The Revenue Effects Of Tax Amnesties During The Transition In The Russian Federation," Economic Analysis and Policy, Elsevier, volume 39, issue 2, pages 235-253, September.
• Buettner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg, 2009, "Taxation and capital structure choice--Evidence from a panel of German multinationals," Economics Letters, Elsevier, volume 105, issue 3, pages 309-311, December.
• Bayer, Ralph-C & Sutter, Matthias, 2009, "The excess burden of tax evasion--An experimental detection-concealment contest," European Economic Review, Elsevier, volume 53, issue 5, pages 527-543, July.
• Arbex, Marcelo & Villamil, Anne P., 2009, "On the Optimality of the Friedman Rule with Costly Tax Enforcement," The Journal of Economic Asymmetries, Elsevier, volume 6, issue 2, pages 7-30, DOI: 10.1016/j.jeca.2009.02.004.
• Ashby, Julie S. & Webley, Paul & Haslam, Alexander S., 2009, "The role of occupational taxpaying cultures in taxpaying behaviour and attitudes," Journal of Economic Psychology, Elsevier, volume 30, issue 2, pages 216-227, April.
• Torgler, Benno & Schneider, Friedrich, 2009, "The impact of tax morale and institutional quality on the shadow economy," Journal of Economic Psychology, Elsevier, volume 30, issue 2, pages 228-245, April.
• Farzanegan, Mohammad Reza, 2009, "Illegal trade in the Iranian economy: Evidence from a structural model," European Journal of Political Economy, Elsevier, volume 25, issue 4, pages 489-507, December.
• Slemrod, Joel & Wilson, John D., 2009, "Tax competition with parasitic tax havens," Journal of Public Economics, Elsevier, volume 93, issue 11-12, pages 1261-1270, December.
• Karlinger, Liliane, 2009, "The Underground Economy in the Late 1990s: Evading Taxes, or Evading Competition?," World Development, Elsevier, volume 37, issue 10, pages 1600-1611, October.
• R.Kavita Rao, 2009, "Goods and Services Tax for India," Working Papers, eSocialSciences, number id:2055.
• Panadés Martí Judith, 2009, "Tax Evasion, Technology Shocks and the Cyclicality of Government Revenues," Working Papers, Fundacion BBVA / BBVA Foundation, number 201055, Jun.
• Bouët, Antoine & Laborde Debucquet, David, 2009, "The potential cost of a failed Doha Round," IFPRI discussion papers, International Food Policy Research Institute (IFPRI), number 886.
• François Gardes & Christophe Starzec, 2009, "Polish Households' behavior in the Regular and Informal Economies," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number halshs-00375543, Mar.
• François Gardes & Christophe Starzec, 2009, "Polish Households' Behavior in the Regular and Informal Economies," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number halshs-00449447, Sep, DOI: 10.3917/reco.605.1181.
• Antoine Bouët & David Laborde, 2009, "The potential cost of a Failed Doha Round," Working Papers, HAL, number hal-01885165, Jul.
• Antoine Bouet & Devesh Roy, 2009, "Trade protection and tax evasion: Evidence from Kenya, Mauritius and Nigeria," Working Papers, HAL, number hal-03550821, Jun.
• Antoine Bouët & David Laborde, 2009, "The potential cost of a Failed Doha Round," Working papers of CATT, HAL, number hal-01885165, Jul.
• Antoine Bouet & Devesh Roy, 2009, "Trade protection and tax evasion: Evidence from Kenya, Mauritius and Nigeria," Working papers of CATT, HAL, number hal-03550821, Jun.
• Hansson, Åsa, 2009, "Are small business owners more successful in avoiding taxes: Evidence from Sweden," Working Papers, Lund University, Department of Economics, number 2009:6, Apr.
• Chetty, Nadarajan, 2009, "Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance," Scholarly Articles, Harvard University Department of Economics, number 9748527.
• Alexander Libman & Lars P. Feld, 2009, "Strategic tax collection and fiscal decentralization: the case of Russia," Working Papers, Institut d'Economia de Barcelona (IEB), number 2009/11.
• Ahmet EROL & Halit ÇİÇEK & Mehmet KARAKAŞ, 2009, "Diyarbakır ilinde mükelleflerin vergiye ilişkin tutum ve algı analizi," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 24, issue 280, pages 71-103.
• Andrew Yim, 2009, "Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees," Management Science, INFORMS, volume 55, issue 12, pages 2000-2018, December, DOI: 10.1287/mnsc.1090.1083.
• Mariana Gerstenblüth & Natalia Melgar & Juan Pablo Pagano & Máximo Rossi, 2009, "Threats in Latin American and Caribbean countries: How do inequality and the asymmetries of rules affect tax morale?," Working Papers, ECINEQ, Society for the Study of Economic Inequality, number 143.
• Maurizio Bovi & Roy Cerqueti, 2009, "Why is the Tax Evasion so Persistent?," ISAE Working Papers, ISTAT - Italian National Institute of Statistics - (Rome, ITALY), number 111, Apr.
• Konrad, Kai A. & Qari, Salmai, 2009, "The Last Refuge of a Scoundrel? Patriotism and Tax Compliance," IZA Discussion Papers, IZA Network @ LISER, number 4121, Apr.
• Epstein, Gil S. & Gang, Ira N., 2009, "Why Pay Taxes When No One Else Does?," IZA Discussion Papers, IZA Network @ LISER, number 4153, Apr.
• Buehn, Andreas & Schneider, Friedrich, 2009, "Corruption and the Shadow Economy: A Structural Equation Model Approach," IZA Discussion Papers, IZA Network @ LISER, number 4182, May.
• Jan Hanousek & Filip Palda, 2009, "Is there a displacement deadweight loss from tax evasion? Estimates using firm surveys from the Czech Republic," Economic Change and Restructuring, Springer, volume 42, issue 3, pages 139-158, August, DOI: 10.1007/s10644-008-9056-2.
• Jay Choi & Marcel Thum, 2009, "The economics of politically-connected firms," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 16, issue 5, pages 605-620, October, DOI: 10.1007/s10797-008-9083-y.
• Axel Dreher & Lars-H. Siemers, 2009, "The nexus between corruption and capital account restrictions," Public Choice, Springer, volume 140, issue 1, pages 245-265, July, DOI: 10.1007/s11127-009-9423-1.
• Christian Traxler, 2009, "Voting over taxes: the case of tax evasion," Public Choice, Springer, volume 140, issue 1, pages 43-58, July, DOI: 10.1007/s11127-009-9411-5.
• Lackó, Mária, 2009, "Az adóráták és a korrupció hatása az adóbevételekre. Az OECD-országok összehasonlítása, 2000-2004
  [The effect of tax rates and corruption on tax receipts. A comparison of the OECD countries, 2000-2004]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 6, pages 526-545.
• David Joulfaian, 2009, "Bribes and Business Tax Evasion," European Journal of Comparative Economics, Cattaneo University (LIUC), volume 6, issue 2, pages 227-244, December.
• Kristian Behrens & Susana Peralta & Pierre M. Picard, 2009, "Transfer Pricing Rules, OECD Guidelines, and Market Distortions," Cahiers de recherche, CIRPEE, number 0943.
• Roy Cerqueti & Raffaella Coppier, 2009, "Economic growth, corruption and tax evasion," Working Papers, Macerata University, Department of Finance and Economic Sciences, number 58-2009, Dec, revised Jan 2010.
• Jorge Martinez-Vazquez & Benno Torgler, 2009, "The Evolution of Tax Morale in Modern Spain," Journal of Economic Issues, Taylor & Francis Journals, volume 43, issue 1, pages 1-28, DOI: 10.2753/JEI0021-3624430101.
• Sophia Delipalla, 2009, "Tobacco Tax Structure and Smuggling," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 65, issue 1, pages 93-104, March, DOI: 10.1628/001522108X444161.
• Florian Baumann & Tim Friehe & Marcus Jansen, 2009, "On the Economics of Contribution Evasion," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 65, issue 2, pages 162-177, June, DOI: 10.1628/001522109X466509.
• Andreas Buehn & Alexander Karmann & Friedrich Schneider, 2009, "Shadow Economy and Do-it-Yourself Activities: The German Case," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, volume 165, issue 4, pages 701-722, December.
• Mirco Tonin, 2009, "Minimumwage and tax evasion: theory and evidence," MNB Working Papers, Magyar Nemzeti Bank (Central Bank of Hungary), number 2009/2.
• Christian Traxler, 2009, "Majority Voting and the Welfare Implications of Tax Avoidance," Discussion Paper Series of the Max Planck Institute for Behavioral Economics, Max Planck Institute for Behavioral Economics, number 2009_22, Jul.
• François Gardes & Christophe Starzec, 2009, "Polish households' behavior in the regular and informal economies," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 09017, Mar, DOI: 10.3917/reco.605.1181.
• Dhammika Dharmapala & C. Fritz Foley & Kristin J. Forbes, 2009, "Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act," NBER Working Papers, National Bureau of Economic Research, Inc, number 15023, Jun.
• Vera Kononova & John Whalley, 2009, "Recent Russian Debate on Moving from VAT to Sales Taxes and Its Global Implications," NBER Working Papers, National Bureau of Economic Research, Inc, number 15615, Dec.
• Peter C. Dawson & Stephen M. Miller, 2009, "International Transfer Pricing for Goods and Intangible Asset Licenses in a Decentralized Multinational Corporation: Review and Extensions," Working Papers, University of Nevada, Las Vegas , Department of Economics, number 0901, Jan.
• Armin Falk & Urs Fischbacher & Simon Gaechter, 2009, "Living in Two Neighborhoods – Social Interaction Effects in the Lab," Discussion Papers, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham, number 2009-01, Jan.
• Óscar Afonso & Nuno Gonçalves, 2009, "Economia não registada em Portugal," OBEGEF Working Papers, OBEGEF - Observatório de Economia e Gestão de Fraude;OBEGEF Working Papers on Fraud and Corruption, number 004, Oct.
• Hibbs, Douglas A., 2009, "Tax Toleration and Tax Compliance: How Government Affects the Propensity of Firms to Enter the Unofficial Economy," MPRA Paper, University Library of Munich, Germany, number 15897, Jun.
• Cintra, Marcos, 2009, "Bank transactions: pathway to the single tax ideal A modern tax technology;the Brazilian experience with a bank transactions tax (1993-2007)," MPRA Paper, University Library of Munich, Germany, number 16710, Jul.
• Jellal, Mohamed, 2009, "Informal Sector and Taxation," MPRA Paper, University Library of Munich, Germany, number 17129, Aug.
• Jellal, Mohamed, 2009, "Bureaucracy and Corruption Taxation Proof," MPRA Paper, University Library of Munich, Germany, number 17177, Sep.
• Benedek, Dora & Lelkes, Orsolya, 2009, "The distributional implications of income underreporting in Hungary," MPRA Paper, University Library of Munich, Germany, number 17308, Sep.
• Feige, Edgar L., 2009, "New estimates of overseas U.S. currency holdings, the Underground economy and the "Tax Gap"," MPRA Paper, University Library of Munich, Germany, number 19564, Sep.
• Varma, Vijaya Krushna Varma, 2009, "Top tax system: a common taxation system for all nations," MPRA Paper, University Library of Munich, Germany, number 26839, May, revised 05 Oct 2010.
• Yim, Andrew, 2009, "Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees," MPRA Paper, University Library of Munich, Germany, number 27856, Dec.
• Wadho, Waqar Ahmed, 2009, "Steal If You Need. Capitulation Wages with Endogenous Monitoring," MPRA Paper, University Library of Munich, Germany, number 37839, Oct.
• Richard J. Cebula & Christopher Coombs & Bill Z. Yang, 2009, "The Tax Reform Act of 1986: An Assessment in Terms of Tax Compliance Behavior," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, volume 62, issue 2, pages 145-162.
• Hannes Winner, 2009, "Der Kampf gegen internationale Steuerhinterziehung: Die OECD Initiativen gegen ‚ÄúSteueroasen‚Äù," Working Papers in Economics, University of Salzburg, number 2009-5, Dec.
• Gil S. Epstein & Ira N. Gang, 2009, "Why Pay Taxes When No One Else Does?," Departmental Working Papers, Rutgers University, Department of Economics, number 200902, Apr.
• Silvia Fedeli & Francesco Forte, 2009, "Models of Cross-Border VAT Fraud," Working Papers in Public Economics, Department of Economics and Law, Sapienza University of Rome, number 123, Jun.
• Silvia Fedeli & Francesco Forte, 2009, "EU VAT Frauds," Working Papers in Public Economics, Department of Economics and Law, Sapienza University of Rome, number 129, Nov.
• Thomas Hemmelgarn & Gaëtan Nicodème, 2009, "Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," Working Papers CEB, ULB -- Universite Libre de Bruxelles, number 09-023.RS.
• Murat ŞEKER, 2009, "The Correlation between the Social Genders and Reaction to Tax," Sosyoekonomi Journal, Sosyoekonomi Society, issue 2009-2.
• M. Haque & Richard Kneller, 2009, "Corruption clubs: endogenous thresholds in corruption and development," Economics of Governance, Springer, volume 10, issue 4, pages 345-373, November, DOI: 10.1007/s10101-009-0064-0.
• Rainald Borck, 2009, "Voting on redistribution with tax evasion," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, volume 32, issue 3, pages 439-454, March, DOI: 10.1007/s00355-008-0334-8.
• Per Engstrom & Bertil Holmlund, 2009, "Tax evasion and self-employment in a high-tax country: evidence from Sweden," Applied Economics, Taylor & Francis Journals, volume 41, issue 19, pages 2419-2430, DOI: 10.1080/00036840701765452.
• Thomas Hemmelgarn & Gaetan Nicodeme, 2009, "Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 18, Jun.
• Reckon, 2009, "Study to quantify and analyse the VAT gap in the EU-25 Member States," Taxation Studies, Directorate General Taxation and Customs Union, European Commission, number 0029, Sep.
• Mihir A Desai & Dhammika Dharmapala, 2009, "Corporate Tax Avoidance and Firm Value," The Review of Economics and Statistics, MIT Press, volume 91, issue 3, pages 537-546, August.
• Auriol, Emmanuelle & Walters, Michael, 2009, "The Marginal Cost of Public Funds and Tax Reform in Africa," TSE Working Papers, Toulouse School of Economics (TSE), number 09-110, Nov.
• Biswas, Rongili & Marchese, Carla & Privileggi, Fabio, 2009, "Tax evasion in a principal-agent model with self-protection," POLIS Working Papers, Institute of Public Policy and Public Choice - POLIS, number 138, Dec.
• Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter, 2009, "Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia," Journal of Political Economy, University of Chicago Press, volume 117, issue 3, pages 504-554, June, DOI: 10.1086/599760.
• Martin Besfamille & Cecilia Parlatore Siritto, 2009, "Modernization of Tax Administrations and Optimal Fiscal Policies," Department of Economics Working Papers, Universidad Torcuato Di Tella, number 2009-07, Jul.
• Manfred Gärtner, 2009, "Das ökonomische Einmaleins des Bankgeheimnisses," University of St. Gallen Department of Economics working paper series 2009, Department of Economics, University of St. Gallen, number 2009-16, Jul.
• Benjamin Eden, 2009, "The Role of Government in the Credit Market," Vanderbilt University Department of Economics Working Papers, Vanderbilt University Department of Economics, number 0907, Sep.
• Mihaila, Nicoleta, 2009, "Impact Of Fiscalization On The Behaviour Of The Economic Agent," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 13, issue 4, pages 208-219.
• Alessandro Balestrino, 2009, "Tax avoidance, endogenous social norms, and the comparison income effect," CHILD Working Papers, CHILD - Centre for Household, Income, Labour and Demographic economics - ITALY, number wp15_09, Jun.
• Levy, Daniel, 2009, "Price Adjustment under the Table," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 17-34.
• Eichfelder, Sebastian & Schorn, Michael, 2009, "Tax compliance costs: a business administration perspective," Discussion Papers, Free University Berlin, School of Business & Economics, number 2009/3.
• Mackscheidt, Klaus, 2009, "Warum die Steuerzahler eine Steuervereinfachung verhindern," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge, University of Cologne, FiFo Institute for Public Economics, number 09-1.
• Konrad, Kai A. & Qari, Salmai, 2009, "The last refuge of a scoundrel? Patriotism and tax compliance
  [Die letzte Zuflucht eines Schurken? Patriotismus und Steuerehrlichkeit]," Discussion Papers, Research Unit: Market Processes and Governance, WZB Berlin Social Science Center, number SP II 2009-04.

2008

• Piolatto, Amedeo, 2008, "Tax evasion and deductible expenses," MPRA Paper, University Library of Munich, Germany, number 10136, May, revised Jul 2008.
• van der Hoek, M. Peter, 2008, "Enlarging the European Union: Taxation and Corruption in the New Member States," MPRA Paper, University Library of Munich, Germany, number 11546, revised 30 Aug 2007.
• Cebula, Richard & Coombs, Christopher, 2008, "Do Government-Spending-Induced Deficits Lower Tax Compliance?," MPRA Paper, University Library of Munich, Germany, number 50121, Nov, revised 18 Apr 2009.
• Diagne, Youssoupha S & Thiaw, Kalidou, 2008, "Fiscalité et secteur informel au Sénégal
  [Informal sector and tax compliance in Senegal]," MPRA Paper, University Library of Munich, Germany, number 54867, Oct.
• Cebula, Richard & Smith, Heather, 2008, "Teaching Political Economy: On the Economics Significance of the Public's Job Approval Rating of the President," MPRA Paper, University Library of Munich, Germany, number 56785, Jan.
• Ayoki, Milton & Obwona, Marios & Ogwapus, Moses, 2008, "The Revenue Effects of Uganda’s Tax Reforms, 1989-2008," MPRA Paper, University Library of Munich, Germany, number 78842, Jan.
• Lipatov, Vilen, 2008, "Social Interaction in Tax Evasion," MPRA Paper, University Library of Munich, Germany, number 8829, Mar.
• Tomáš Buus & Jaroslav Brada, 2008, "On the Properties of Transfer Pricing Rules
  [O vlastnostech metod stanovení transferových cen]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 3, pages 39-55, DOI: 10.18267/j.cfuc.279.
• Francesco Busato & Bruno Chiarini & Pasquale De Angelis & Elisabetta Marzano, 2008, "Firm-oriented policies, tax cheating and perverse outcomes," Discussion Papers, D.E.S. (Department of Economic Studies), University of Naples "Parthenope", Italy, number 10_2008, Aug.
• Douglas A. Hibbs, Jr. & Violeta Piculescu, 2008, "Tax Toleration and Tax Compliance: How Government Affects the Propensity of Firms to Enter the Unofficial Economy," Discussion Papers, D.E.S. (Department of Economic Studies), University of Naples "Parthenope", Italy, number 7_2008, May.
• Keith Blackburn & Niloy Bosey & Salvatore Capasso, 2008, "Financial Development and the Underground Economy," Working Papers, D.E.S. (Department of Economic Studies), University of Naples "Parthenope", Italy, number 5_2008, May.
• Robin Boadway & Motohiro Sato, 2008, "Optimal Tax Design And Enforcement With An Informal Sector," Working Paper, Economics Department, Queen's University, number 1168, Jun.
• Albu, Lucian Liviu, 2008, "A Model To Estimate Spatial Distribution Of Informal Economy," Journal for Economic Forecasting, Institute for Economic Forecasting, volume 5, issue 4, pages 111-124, December.
• Praveen Kishore, 2008, "Indian System of Fringe Benefits Tax," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, volume 2, issue 4, pages 369-413, November, DOI: 10.1177/097380100800200403.
• Ernest Corominas Abadal, 2008, "La Contribución Territorial Rústica y el reparto de la carga tributaria en el siglo XX. La provincia de Lérida (1900-1963)," Historia Agraria. Revista de Agricultura e Historia Rural, Sociedad Española de Historia Agraria, issue 44, pages 89-118, april.
• Kaushal Kishore, 2008, "Tax Competition, Imperfect Capital Mobility and the gain from non-preferential agreements," Departmental Working Papers, Southern Methodist University, Department of Economics, number 0804, Jul.
• Johanna D'Hernoncourt & Pierre-Guillaume Méon, 2008, "The not so dark side of trust: does trust increase the size of the shadow economy?," Working Papers CEB, ULB -- Universite Libre de Bruxelles, number 08-030, Oct.
• Ali ÇELİKKAYA & Hüseyin GÜRBÜZ, 2008, "Mükelleflerin Vergiye Karşı Tutum ve Davranışlarını Etkileyen Çeşitli Değişkenler Arasındaki İlişkinin Analizi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 2008-2.