Research classified by Journal of Economic Literature (JEL) codes

2011

• 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.
• 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," KRTK-KTI 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, DOI: http://dx.doi.org/10.18235/0010933.
• 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, Centre for Economic Policy Research, number 7108, Jan.