Research classified by Journal of Economic Literature (JEL) codes

2008

• Hicheza FYNCHINA, 2008, "Tax Burden of Economic Sectors in Kyrgyz Republic," Sosyoekonomi Journal, Sosyoekonomi Society, issue 2008-2.
• Laszlo Goerke, 2008, "Bureaucratic corruption and profit tax evasion," Economics of Governance, Springer, volume 9, issue 2, pages 177-196, May, DOI: 10.1007/s10101-006-0020-1.
• Herbert J Schuetze, 2008, "Tax Incentives and Entrepreneurship: Measurement and Data Considerations," International Studies in Entrepreneurship, Springer, chapter 0, in: Emilio Congregado, "Measuring Entrepreneurship", DOI: 10.1007/978-0-387-72288-7_10.
• Christoph Watrin & Ralf Struffert & Robert Ullmann, 2008, "Benford’s Law: an instrument for selecting tax audit targets?," Review of Managerial Science, Springer, volume 2, issue 3, pages 219-237, November, DOI: 10.1007/s11846-008-0019-9.
• Ulrich Schreiber & Jan Markus Mai, 2008, "Steuerwirkungen beim Unternehmenskauf — Eine ökonomische Analyse steuerrechtlicher Missbrauchsregeln," Schmalenbach Journal of Business Research, Springer, volume 60, issue 1, pages 2-28, February, DOI: 10.1007/BF03372789.
• Dean Yang, 2008, "Can Enforcement Backfire? Crime Displacement in the Context of Customs Reform in the Philippines," The Review of Economics and Statistics, MIT Press, volume 90, issue 1, pages 1-14, February.
• Simone Pellegrino & Massimiliano Piacenza & Gilberto Turati, 2008, "The Runaway Taxpayer or: Is Prior Tax Notice Effective against Scofflaws?," Working papers, Former Department of Economics and Public Finance "G. Prato", University of Torino, number 01, May.
• Karina Azar & Mariana Gerstenblüth & Máximo Rossi, 2008, "Moral fiscal en el Cono Sur," Documentos de Trabajo (working papers), Department of Economics - dECON, number 0208, Feb.
• Mariana Gerstenblüth & Natalia Melgar & Juan Pablo Pagano & Máximo Rossi, 2008, "Threats in Latin American and Caribbean countries: how do inequality and the asymmetries of rules affect tax morale?," Documentos de Trabajo (working papers), Department of Economics - dECON, number 1408, Aug.
• James Boyce & Léonce Ndikumana, 2008, "New Estimates of Capital Flight from Sub-Saharan African Countries: Linkages with External Borrowing and Policy Options," Working Papers, Political Economy Research Institute, University of Massachusetts at Amherst, number wp166.
• Roberto Galbiati & Giulio Zanella, 2008, "The Social Multiplier of Tax Evasion: Evidence from Italian Audit Data," Department of Economics University of Siena, Department of Economics, University of Siena, number 539, Aug.
• Benjamin Eden, 2008, "Implementing the Friedman Rule by a Government Loan Program: An Overlapping Generations Model," Vanderbilt University Department of Economics Working Papers, Vanderbilt University Department of Economics, number 0804, Jan.
• Liliane Karlinger, 2008, "Globalizing Tax Evasion: How Competition Affects the Size of the Underground Economy," Vienna Economics Papers, University of Vienna, Department of Economics, number vie0801, May.
• Liliane Karlinger, 2008, "The Underground Economy in the Late 1990s: Evading Taxes, or Evading Competition?," Vienna Economics Papers, University of Vienna, Department of Economics, number vie0802, Jun.
• John Gibson & Bonggeun Kim & Chul Chung, 2008, "Using Panel Data to Exactly Estimate Under-Reporting by the Self-Employed," Working Papers in Economics, University of Waikato, number 08/15, Oct.
• Stanisław Cichocki, 2008, "Shadow economy and its relations with tax system and state budget in Poland 1995 - 2007," Working Papers, Faculty of Economic Sciences, University of Warsaw, number 2008-05.
• Gatti, Roberta & Honorati, Maddalena, 2008, "Informality among formal firms : firm-level, cross-country evidence on tax compliance and access to credit," Policy Research Working Paper Series, The World Bank, number 4476, Jan.
• Edgar L. Feige & Ivica Urban, 2008, "Measuring Underground (Unobserved, Non-Observed, Unrecorded) Economies in Transition Countries: Can We Trust GDP?," William Davidson Institute Working Papers Series, William Davidson Institute at the University of Michigan, number wp913, Mar.
• Arnis Sauka, 2008, "Productive, Unproductive and Destructive Entrepreneurship: A Theoretical and Empirical Exploration," William Davidson Institute Working Papers Series, William Davidson Institute at the University of Michigan, number wp917, Mar.
• Nauro F. Campos & Francesco Giovannoni, 2008, "Lobbying, Corruption and Other Banes," William Davidson Institute Working Papers Series, William Davidson Institute at the University of Michigan, number wp930, Sep.
• Sandor Richter, 2008, "Seeking New Ways of Financing the EU Budget: on the Proposal of a European Tax on Foreign Exchange Transactions," wiiw Research Reports, The Vienna Institute for International Economic Studies, wiiw, number 345, Jan.
• Goel, Rajeev K., 2008, "Regulatory bottlenecks, transaction costs and corruption: a cross-country investigation," BOFIT Discussion Papers, Bank of Finland Institute for Emerging Economies (BOFIT), number 10/2008.
• Pääkkönen, Jenni, 2008, "Optimal law enforcement and welfare in the presence of organized crime," BOFIT Discussion Papers, Bank of Finland Institute for Emerging Economies (BOFIT), number 30/2008.
• Büttner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg, 2008, "The impact of thin-capitalization rules on multinationals' financing and investment decisions," Discussion Paper Series 1: Economic Studies, Deutsche Bundesbank, number 2008,03.
• Haug, Michael & Hölscher, Luise & Schweinberger, Andreas, 2008, "Analyse von Steueramnestiedaten," Frankfurt School - Working Paper Series, Frankfurt School of Finance and Management, number 99.
• Seißer, Goetz, 2008, "Perfecting Imperfect Competition," Economics Discussion Papers, Kiel Institute for the World Economy, number 2008-28.
• Choi, Jay Pil & Thum, Marcel, 2008, "The economics of politically-connected firms," Dresden Discussion Paper Series in Economics, Technische Universität Dresden, Faculty of Business and Economics, Department of Economics, number 07/08.
• Torgler, Benno & Garcia-Valinas, Maria A. & Macintyre, Alison, 2008, "Environmental Participation and Environmental Motivation," Climate Change Modelling and Policy Working Papers, Fondazione Eni Enrico Mattei (FEEM), number 46652, Nov, DOI: 10.22004/ag.econ.46652.
• Torgler, Benno & Valinas, Maria A. Garcia & Macintyre, Alison, 2008, "Differences in Preferences Towards the Environment: The Impact of a Gender, Age and Parental Effect," Climate Change Modelling and Policy Working Papers, Fondazione Eni Enrico Mattei (FEEM), number 6371, DOI: 10.22004/ag.econ.6371.
• Torgler, Benno & Garcia-Valinas, Maria A. & Macintyre, Alison, 2008, "Justifiability of Littering: An Empirical Investigation," Natural Resources Management Working Papers, Fondazione Eni Enrico Mattei (FEEM), number 42147, Jul, DOI: 10.22004/ag.econ.42147.
• Boadway, Robin & Sato, Motohiro, 2008, "Optimal Tax Design and Enforcement with an Informal Sector," Queen's Economics Department Working Papers, Queen's University - Department of Economics, number 273644, Jun, DOI: 10.22004/ag.econ.273644.
• Madalin CINCA, 2008, "Carusel fraud - method for tax dodging in the area of the VAT on intra-community level," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 7, pages 189-194, May.
• Marius Mitrache & Mirela Ganea, 2008, "Management model of the correlation between the rate of tax pressure and the flow of Inland Revenue. The Laffer Curve," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 11, pages 61-70, November.
• Matthias Dischinger & Nadine Riedel, 2008, "Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms," Working Papers, Bavarian Graduate Program in Economics (BGPE), number 060, Jun.
• Ann‐Sofie Kolm & Søren Bo Nielsen, 2008, "Under‐reporting of Income and Labor Market Performance," Journal of Public Economic Theory, Association for Public Economic Theory, volume 10, issue 2, pages 195-217, April, DOI: 10.1111/j.1467-9779.2008.00358.x.
• Laszlo Goerke, 2008, "Tax Overpayments, Tax Evasion, and Book‐Tax Differences," Journal of Public Economic Theory, Association for Public Economic Theory, volume 10, issue 4, pages 643-671, August, DOI: 10.1111/j.1467-9779.2008.00380.x.
• Lars Gläser & Martin Halla, 2008, "Die EU‐Zinsenrichtlinie: Ein Schuss in den Ofen?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, volume 9, issue 1, pages 83-101, February, DOI: 10.1111/j.1468-2516.2007.00263.x.
• Andrew Bernard & J. Bradford Jensen & Peter Schott, 2008, "Transfer Pricing by U.S.-Based Multinational Firms," Working Papers, Center for Economic Studies, U.S. Census Bureau, number 08-29, Sep.
• Jan Hanousek & Filip Palda, 2008, "Tax Evasion Dynamics in the Czech Republic: First Evidence of an Evasional Kuznets Curve," CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economics Institute, Prague, number wp360, Sep.
• Friedrich Schneider & Robert Klinglmair, 2004, "Shadow Economies around the World: What Do We Know?," CESifo Working Paper Series, CESifo, number 1167.
• Werner Güth & Rupert Sausgruber, 2004, "Tax Morale and Optimal Taxation," CESifo Working Paper Series, CESifo, number 1284.
• Alessandro Balestrino, 2006, "Tax Avoidance, Endogenous Social Norms, and the Comparison Income Effect," CESifo Working Paper Series, CESifo, number 1758.
• Laszlo Goerke, 2006, "Corporate and Personal Income Tax Declarations," CESifo Working Paper Series, CESifo, number 1781.
• Friedrich Schneider, 2006, "Shadow Economies and Corruption all over the World: What do we really Know?," CESifo Working Paper Series, CESifo, number 1806.
• Thiess Büttner & Michael Overesch & Ulrich Schreiber & Georg Wamser, 2006, "The Impact of Thin-Capitalization Rules on Multinationals’ Financing and Investment Decisions," CESifo Working Paper Series, CESifo, number 1817.
• Thiess Büttner & Michael Overesch & Ulrich Schreiber & Georg Wamser, 2006, "Taxation and Capital Structure Choice – Evidence from a Panel of German Multinationals," CESifo Working Paper Series, CESifo, number 1841.
• Benno Torgler & Friedrich Schneider, 2007, "The Impact of Tax Morale and Institutional Quality on the Shadow Economy," CESifo Working Paper Series, CESifo, number 1899.
• Lars P. Feld & Benno Torgler, 2007, "Tax Morale after the Reunification of Germany: Results from a Quasi-Natural Experiment," CESifo Working Paper Series, CESifo, number 1921.
• Benno Torgler & Friedrich Schneider, 2007, "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," CESifo Working Paper Series, CESifo, number 1923.
• Lars P. Feld & Alexander Libman, 2007, "Strategic Tax Collection and Fiscal Decentralisation: The Case of Russia," CESifo Working Paper Series, CESifo, number 2031.
• Andreas Bühn & Friedrich Schneider, 2008, "MIMIC Models, Cointegration and Error Correction: An Application to the French Shadow Economy," CESifo Working Paper Series, CESifo, number 2200.
• Laszlo Goerke, 2008, "Tax Overpayments, Tax Evasion, and Book-Tax Differences," CESifo Working Paper Series, CESifo, number 2212.
• Pedro Gomes & Francois Pouget, 2008, "Corporate Tax Competition and the Decline of Public Investment," CESifo Working Paper Series, CESifo, number 2384.
• Mohammad Reza Farzanegan, 2008, "Illegal Trade in the Iranian Economy: Evidence from a Structural Model," CESifo Working Paper Series, CESifo, number 2397.
• Andrea Gebauer, 2008, "Steuerausfälle im Bereich der Mehrwertsteuer : Gründe, Ausmaß und Abhilfemöglichkeiten," ifo Beiträge zur Wirtschaftsforschung, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 31, July.
• Thiess Büttner & Peter Egger & Herbert Hofmann & Christian Holzner & Mario Larch & Volker Meier & Chang Woon Nam & Rigmar Osterkamp & Rüdiger Parsche & Martin Werding, 2006, "Tu felix Austria: Wachstums- und Beschäftigungspolitik in Österreich und Deutschland im Vergleich," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 31.
• Javorcik, Beata & Narciso, Gaia, 2008, "Differentiated Products and Evasion of Import Tariffs," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 6804, Apr.
• Campos, Nauro & Giovannoni, Francesco, 2008, "Lobbying, Corruption and Other Banes," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 6962, Sep.
• Benno Torgler & María A.García-Valiñas & Alison Macintyre, 2008, "Justifiability of Littering: An Empirical Investigation," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2008-08, Apr.
• Lars P. Feld & Benno Torgler & Bin Dong, 2008, "Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2008-09, Apr.
• Benno Torgler & María A.García-Valiñas & Alison Macintyre, 2008, "Environmental Participation and Environmental Motivation," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2008-19, Sep, revised Jan 2009.
• Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger, 2008, "Local Autonomy, Tax Morale and the Shadow Economy," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2008-24, Oct.
• Stefan Bach & Giacomo Corneo & Viktor Steiner, 2008, "Effective Taxation of Top Incomes in Germany, 1992 - 2002," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 767.
• Dzhumashev, Ratbek & Gahramanov, Emin, 2008, "Can we tax the desire for tax evasion?," Working Papers, Deakin University, Department of Economics, number eco_2008_19, Jan.
• Nitin Kumar, 2008, "Corruption, Harassment and Evasion in Tax Collection," Indian Economic Review, Department of Economics, Delhi School of Economics, volume 43, issue 1, pages 125-139, July.
• R. Kavita Rao, 2008, "Goods and Services Tax for India," Macroeconomics Working Papers, East Asian Bureau of Economic Research, number 22976, Jan.
• Gomes, Pedro & Pouget, Francois, 2008, "Corporate tax competition and the decline of public investment," Working Paper Series, European Central Bank, number 928, Aug.
• Nauro F. Campos & Francesco Giovannoni, 2008, "Lobbying, Corruption and Other Banes," CEDI Discussion Paper Series, Centre for Economic Development and Institutions(CEDI), Brunel University, number 08-16, Sep.
• Jaanika Merikull & Karsten Staehr, 2008, "Unreported employment and tax evasion in mid-transition : comparing developments and causes in the Baltic States," Bank of Estonia Working Papers, Bank of Estonia, number 2008-06, Nov, revised 28 Nov 2008.
• Hartner , Martina & Rechberger, Silvia & Kirchler, Erich & Schabmann, Alfred, 2008, "Procedural Fairness and Tax Compliance," Economic Analysis and Policy, Elsevier, volume 38, issue 1, pages 137-152, March.
• Alm, James & Gomez, Juan Luis, 2008, "Social Capital and Tax Morale in Spain," Economic Analysis and Policy, Elsevier, volume 38, issue 1, pages 73-87, March.
• Schneider, Friedrich, 2008, "The Shadow Economy in Germany - A Blessing or a Curse for the Official Economy?," Economic Analysis and Policy, Elsevier, volume 38, issue 1, pages 89-111, March.
• Torgler, Benno & Demir, Ihsan C. & Macintyre, Alison & Schaffner, Markus, 2008, "Causes and Consequences of Tax Morale: An Empirical Investigation," Economic Analysis and Policy, Elsevier, volume 38, issue 2, pages 313-339, September.
• Galbiati, Roberto & Vertova, Pietro, 2008, "Obligations and cooperative behaviour in public good games," Games and Economic Behavior, Elsevier, volume 64, issue 1, pages 146-170, September.
• Javorcik, Beata S. & Narciso, Gaia, 2008, "Differentiated products and evasion of import tariffs," Journal of International Economics, Elsevier, volume 76, issue 2, pages 208-222, December.
• Feige, Edgar L. & Urban, Ivica, 2008, "Measuring underground (unobserved, non-observed, unrecorded) economies in transition countries: Can we trust GDP?," Journal of Comparative Economics, Elsevier, volume 36, issue 2, pages 287-306, June.
• Wilson, John Douglas, 2008, "A voluntary brain-drain tax," Journal of Public Economics, Elsevier, volume 92, issue 12, pages 2385-2391, December.
• Q M Ahmed & M Haider Hussain, 2008, "Estimating the Black Economy through a Monetary Approach: A Case Study of Pakistan," Economic Issues Journal Articles, Economic Issues, volume 13, issue 1, pages 45-60, March.
• Kenneth A. Kriz & Jaanika Meriküll & Alari Paulus & Karsten Staehr & Kenneth A. Kriz & Jaanika Meriküll & Alari Paulus & Karsten Staehr, 2008, "Why do Individuals Evade Payroll and Income Taxation in Estonia?," Chapters, Edward Elgar Publishing, chapter 10, in: Michael Pickhardt & Edward Shinnick, "The Shadow Economy, Corruption and Governance".
• Friedrich Schneider & Friedrich Schneider, 2008, "Shadow Economies and Corruption all over the World: What do we Really Know?," Chapters, Edward Elgar Publishing, chapter 7, in: Michael Pickhardt & Edward Shinnick, "The Shadow Economy, Corruption and Governance".
• Mohammad Reza Farzanegan, 2008, "Illegal Trade in the Iranian Economy: Evidence from a Structural Model," Working Papers, Economic Research Forum, number 409, Jan, revised 06 Jan 2008.
• Benno Torgler & María A. García Valiñas & Alison Macintyre, 2008, "Differences in Preferences Towards the Environment: The Impact of a Gender, Age and Parental Effect," Working Papers, Fondazione Eni Enrico Mattei, number 2008.18, Feb.
• Benno Torgler & María A.García-Valiñas & Alison Macintyre, 2008, "Justifiability of Littering: An Empirical Investigation," Working Papers, Fondazione Eni Enrico Mattei, number 2008.59, Jul.
• Benno Torgler & María A. García Valiñas & Alison Macintyre, 2008, "Environmental Participation and Environmental Motivation," Working Papers, Fondazione Eni Enrico Mattei, number 2008.95, Nov.
• Bouët, Antoine & Laborde Debucquet, David, 2008, "The potential cost of a failed Doha Round," Issue briefs, International Food Policy Research Institute (IFPRI), number 56.
• Alessandro Santoro, 2008, "Taxpayers’Choices Under Studi Di Settore:What Do We Know And How We Can Interpret It?," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, volume 67, issue 2, pages 161-184, July.
• Magda Bianco & Paolo Sestito, 2008, "Reforms In Local Public Services: Bad Design Or Badly Managed Implementation?," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, volume 67, issue 2, pages 231-272, July.
• Ana I. Moro Egido & Judith Panadés, 2008, "An Analysis of Student Satisfaction: Full-Time versus Part-Time Students," ThE Papers, Department of Economic Theory and Economic History of the University of Granada., number 08/03, Jul.
• Roberto Galbiati & Pietro Vertova, 2008, "Obligations and Cooperative Behaviour in Public Good Games," Post-Print, HAL, number hal-03461913, DOI: 10.1016/j.geb.2007.09.004.
• Max Gillman & Michal Kejak, 2008, "Tax Evasion and Growth: a Banking Approach," CERS-IE WORKING PAPERS, Institute of Economics, Centre for Economic and Regional Studies, number 0806, Jun.
• Hansson, Åsa, 2008, "Income taxes and the probability to become self-employed: The case of Sweden," Ratio Working Papers, The Ratio Institute, number 122, Jun.
• Friedrich Schneider, 2008, "Money laundering and financial means of organised crime: some preliminary empirical findings," Global Business and Economics Review, Inderscience Enterprises Ltd, volume 10, issue 3, pages 309-330.
• Tamás K. Papp & Elöd Takáts, 2008, "Tax Rate Cuts and Tax Compliance—The Laffer Curve Revisited," IMF Working Papers, International Monetary Fund, number 2008/007, Jan.
• Amihai Glazer, 2008, "Reducing Current Taxes to Raise Future Revenue," Working Papers, University of California-Irvine, Department of Economics, number 080914, Dec.
• Buehn, Andreas & Schneider, Friedrich, 2008, "MIMIC Models, Cointegration and Error Correction: An Application to the French Shadow Economy," IZA Discussion Papers, IZA Network @ LISER, number 3306, Jan.
• Chiarini, Bruno & Marzano, Elisabetta & Schneider, Friedrich, 2008, "Tax Rates and Tax Evasion: An Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy," IZA Discussion Papers, IZA Network @ LISER, number 3447, Apr.
• Halla, Martin & Schneider, Friedrich, 2008, "Taxes and Benefits: Two Distinct Options to Cheat on the State?," IZA Discussion Papers, IZA Network @ LISER, number 3536, Jun.
• Campos, Nauro F. & Giovannoni, Francesco, 2008, "Lobbying, Corruption and Other Banes," IZA Discussion Papers, IZA Network @ LISER, number 3693, Sep.
• Thomas Gresik & Petter Osmundsen, 2008, "Transfer pricing in vertically integrated industries," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 15, issue 3, pages 231-255, June, DOI: 10.1007/s10797-007-9019-y.
• Mihályi, Péter, 2008, "Gazdaságunk mai ellentmondásainak eredete
  [The origin of the present inconsistencies in the Hungarian economy]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 3, pages 193-217.
• Sigitas Karpavicius & Igor Vetlov, 2008, "Personal Income Tax Reform in Lithuania: Macroeconomic and Welfare Implications," Bank of Lithuania Working Paper Series, Bank of Lithuania, number 2, Dec.
• Robert Ullmann & Christoph Watrin, 2008, "Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance," European Journal of Comparative Economics, Cattaneo University (LIUC), volume 5, issue 1, pages 23-56, June.
• Dischinger, Matthias & Riedel, Nadine, 2008, "Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms," Discussion Papers in Economics, University of Munich, Department of Economics, number 4450, Jun.
• Dischinger, Matthias & Riedel, Nadine, 2008, "Corporate Taxes and the Location of Intangible Assets Within Multinational Firms," Discussion Papers in Economics, University of Munich, Department of Economics, number 5294, Jul.
• Dischinger, Matthias, 2008, "Profit Shifting by Multinationals and the Ownership Share: Evidence from European Micro Data," Discussion Papers in Economics, University of Munich, Department of Economics, number 5661, Aug.
• Judit Krekó & Gábor P. Kiss, 2008, "Tax evasion and tax changes in Hungary," MNB Bulletin (discontinued), Magyar Nemzeti Bank (Central Bank of Hungary), volume 3, issue 1, pages 24-34, April.
• Ratbek Dzhumashev & Emin Gahramanov, 2008, "Can We Tax The Desire For Tax Evasion?," Monash Economics Working Papers, Monash University, Department of Economics, number 28/08, Oct.
• Christian Traxler & Andreas Reutter, 2008, "Apportionment, Fiscal Equalization and Decentralized Tax Enforcement," Discussion Paper Series of the Max Planck Institute for Behavioral Economics, Max Planck Institute for Behavioral Economics, number 2008_21, Apr.
• Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter, 2008, "Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia," NBER Working Papers, National Bureau of Economic Research, Inc, number 13719, Jan.
• Lovenheim, Michael F., 2008, "How Far to the Border?: The Extent and Impact of Cross-Border Casual Cigarette Smuggling," National Tax Journal, National Tax Association;National Tax Journal, volume 61, issue 1, pages 7-33, March, DOI: 10.17310/ntj.2008.1.01.
• Luiz de Mello, 2008, "Avoiding the Value Added Tax: Theory and Cross-Country Evidence," OECD Economics Department Working Papers, OECD Publishing, number 604, Apr, DOI: 10.1787/242167601452.
• Marco Bassetto & Christopher Phelan, 2008, "Tax Riots," The Review of Economic Studies, Review of Economic Studies Ltd, volume 75, issue 3, pages 649-669.

2007

• Giordana, Gaston A. & Willinger, Marc, 2007, "Fixed Instruments to Cope with Stock Externalities An Experimental Evaluation," Economic Theory and Applications Working Papers, Fondazione Eni Enrico Mattei (FEEM), number 9103, DOI: 10.22004/ag.econ.9103.
• Torgler, Benno & Frey, Bruno S. & Wilson, Clevo, 2007, "Environmental and Pro-Social Norms: Evidence from 30 Countries," Sustainability Indicators and Environmental Valuation Working Papers, Fondazione Eni Enrico Mattei (FEEM), number 8225, DOI: 10.22004/ag.econ.8225.
• Enzo VALENTINI, 2007, "Inequality and Underground Economy: A Not so Easy Relationship," Working Papers, Universita' Politecnica delle Marche (I), Dipartimento di Scienze Economiche e Sociali, number 283, Apr.
• James Alm & Pablo Saavedra & Edward Sennoga, 2007, "How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine," 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 paper0711, Jun.
• James Alm & Jorge Martinez-Vazquez & Sally Wallace, 2007, "Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation," 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 paper0718, Aug.
• Jorge Martinez-Vazquez & Benno Torgler, 2007, "The Evolution of Tax Morale in Modern Spain," 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 paper0719, Aug.
• Yuriy Gorodnichenko & Jorge Martinez-Vazquez & Klara Sabirianova Peter, 2007, "Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia," 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 paper0720, Dec.
• Benno Torgler & Markus Schaffner & Alison Macintyre, 2007, "Tax Compliance, Tax Morale, and Governance Quality," 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 paper0727, Dec.
• Cannari Luigi & D'Alessio Giovanni, 2007, "The opinion of Italians on tax evasion," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 618, Feb.
• Benno Torgler & Friedrich Schneider, 2007, "What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries," Social Science Quarterly, Southwestern Social Science Association, volume 88, issue 2, pages 443-470, June, DOI: 10.1111/j.1540-6237.2007.00466.x.
• Nicolas Jacquemet & Jean-Louis Rullière & Isabelle Vialle, 2007, "Contrôle des activités illégales en présence d'un biais d'optimisme," Revue économique, Presses de Sciences-Po, volume 58, issue 3, pages 555-564.
• Torgler, Benno & Schneider, Friedrich, 2007, "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," Berkeley Olin Program in Law & Economics, Working Paper Series, Berkeley Olin Program in Law & Economics, number qt26s710z8, Jan.
• Feld, Lars P. & Torgler, Benno, 2007, "Tax Morale after the Reunification of Germany: Results from a Quasi-Natural Experiment," Berkeley Olin Program in Law & Economics, Working Paper Series, Berkeley Olin Program in Law & Economics, number qt3qr87655, Jan.
• Torgler, Benno & Schneider, Friedrich & Schaltegger, Christoph A., 2007, "With or Against the People? The Impact of a Bottom-Up Approach on Tax Morale and the Shadow Economy," Berkeley Olin Program in Law & Economics, Working Paper Series, Berkeley Olin Program in Law & Economics, number qt6331x6vz, Jan.
• Roberto Dell´Anno, 2007, "The shadow economy in Portugal: An analysis with the MIMIC approach," Journal of Applied Economics, Universidad del CEMA, volume 10, pages 253-277, November.
• Jay Pil Choi & Marcel Thum, 2007, "The Economics of Politically Connected Firms," CESifo Working Paper Series, CESifo, number 2025.
• Carla Marchese, 2007, "A Chinese Recipe for Curbing the Evasion of Commodity Taxes?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 5, issue 03, pages 38-42, October.
• Fadi KANSO, 2007, "Wages and Sanctions against Hierarchical Corruption," CAE Working Papers, Aix-Marseille Université, CERGAM, number 51.
• Giorgio Coricelli & Mateus Joffily & Claude Montmarquette & Marie Claire Villeval, 2007, "Tax Evasion: Cheating Rationally or Deciding Emotionally?," CIRANO Working Papers, CIRANO, number 2007s-22, Oct.
• Hugo Arlés Macías Cardona & Luis Fernando Agudelo Henao & Mario Ricardo L�pez Ram�rez, 2007, "Los métodos para medir la evasión de impuestos: una revisión," Revista Semestre Económico, Universidad de Medellín.
• Rydqvist, Kristian & Dai, Qinglei, 2007, "Investigation of the Costly-Arbitrage Model of Price Formation Around the Ex-Dividend Day," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 6074, Feb.
• Gatti, Roberta & Honorati, Maddalena, 2007, "Informality among Formal Firms: Firm-level, Cross-country Evidence on Tax Compliance and Access to Credit," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 6597, Dec.
• Benno Torgler & Friedrich Schneider, 2007, "The Impact of Tax Morale and Institutional Quality on the Shadow Economy," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2007-01, Jan.
• Benno Torgler & Friedrich Schneider, 2007, "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2007-02, Jan.
• Lars P. Feld & Benno Torgler, 2007, "Tax Morale after the Reunification of Germany: Results from a Quasi-Natural Experiment," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2007-03, Jan.
• Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger, 2007, "With or Against the People? The Impact of a Bottom-Up Approach on Tax Morale and the Shadow Economy," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2007-04, Jan.
• Alexander Libman & Lars P. Feld, 2007, "Strategic Tax Collection and Fiscal Decentralisation: The Case of Russia," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2007-09, May.
• Benno Torgler & Bruno S. Frey & Clevo Wilson, 2007, "Environmental and Pro-Social Norms: Evidence from 30 Countries," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2007-10, May.
• Benno Torgler & Markus Schaffner, 2007, "Causes and Consequences of Tax Morale: An Empirical Investigation," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2007-11, Jun.
• Andreas Buhn & Alexander Karmann & Friedrich Schneider, 2007, "Size and Development of the Shadow Economy and of Do-it-Yourself Activities: The Case of Germany," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2007-14, Jun.
• Friedrich Schneider, 2007, "Size and Development of the Shadow Economy in Germany and Austria: Some preliminary findings," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2007-15, Jun.
• Benno Torgler & Markus Schaffner & Alison Macintyre, 2007, "Tax Compliance, Tax Morale and Governance Quality," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2007-17, Sep.
• Benno Torgler & María A.García-Valiñas & Alison Macintyre, 2007, "Differences in Preferences Towards the Environment: The Impact of a Gender, Age and Parental Effect," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2008-01, Dec.
• George M. Georgiou, 2007, "Measuring the Size of the Informal Economy: A Critical Review," Working Papers, Central Bank of Cyprus, number 2007-1, May.
• Stefan Bach & Hermann Buslei & Nadja Dwenger, 2007, "Unternehmensteuerreform 2008: positives Signal auf Kosten der Steuersystematik," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, volume 74, issue 18, pages 293-301.
• M. Ali Kemal, 2007, "A Fresh Assessment of the Underground Economy and Tax Evasion in Pakistan : Causes, Consequences, and Linkages with the Formal Economy," Microeconomics Working Papers, East Asian Bureau of Economic Research, number 22200, Jan.
• Blackburn, Keith & Forgues-Puccio, Gonzalo F., 2007, "Distribution and development in a model of misgovernance," European Economic Review, Elsevier, volume 51, issue 6, pages 1534-1563, August.
• Frey, Bruno S. & Torgler, Benno, 2007, "Tax morale and conditional cooperation," Journal of Comparative Economics, Elsevier, volume 35, issue 1, pages 136-159, March.
• Dhami, Sanjit & al-Nowaihi, Ali, 2007, "Why do people pay taxes? Prospect theory versus expected utility theory," Journal of Economic Behavior & Organization, Elsevier, volume 64, issue 1, pages 171-192, September.
• Ju, Biung-Ghi & Miyagawa, Eiichi & Sakai, Toyotaka, 2007, "Non-manipulable division rules in claim problems and generalizations," Journal of Economic Theory, Elsevier, volume 132, issue 1, pages 1-26, January.
• Desai, Mihir A. & Dyck, Alexander & Zingales, Luigi, 2007, "Theft and taxes," Journal of Financial Economics, Elsevier, volume 84, issue 3, pages 591-623, June.
• Levy, Daniel, 2007, "Price adjustment under the table: Evidence on efficiency-enhancing corruption," European Journal of Political Economy, Elsevier, volume 23, issue 2, pages 423-447, June.
• Fortin, Bernard & Lacroix, Guy & Villeval, Marie-Claire, 2007, "Tax evasion and social interactions," Journal of Public Economics, Elsevier, volume 91, issue 11-12, pages 2089-2112, December.
• José Lara Pulido, 2007, "Recaudador vs. contribuyente: el juego de la evasión fiscal," Estudios Económicos, El Colegio de México, Centro de Estudios Económicos, volume 22, issue 2, pages 313-334.
• Gastón Giordana & Marc Willinger, 2007, "Fixed Instruments to Cope with Stock Externalities An Experimental Evaluation," Working Papers, Fondazione Eni Enrico Mattei, number 2007.72, Jul.
• Benno Torgler & Bruno S. Frey & Clevo Wilson, 2007, "Environmental and Pro-Social Norms: Evidence from 30 Countries," Working Papers, Fondazione Eni Enrico Mattei, number 2007.84, Aug.
• Sergey Sinelnikov-Murylev & Ilya Trunin, 2007, "Problems of taxation of non"commercial organizations in Russia," Research Paper Series, Gaidar Institute for Economic Policy, issue 108P.
• Claude Montmarquette & Giorgio Coricelli & Mateus Joffily & Marie-Claire Villeval, 2007, "Tax Evasion: Cheating Rationally or Deciding Emotionally?," Working Papers, Groupe d'Analyse et de Théorie Economique Lyon St-Etienne (GATE Lyon St-Etienne), Université de Lyon, number 0724, Oct.
• Nicolas Jacquemet & Jean-Louis Rullière & Isabelle Vialle, 2007, "Contrôle des activités illégales en présence d'un biais d'optimisme," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers), HAL, number halshs-00259460, DOI: 10.3917/reco.583.0555.
• Giorgio Coricelli & Mateus Joffily & Claude Montmarquette & Marie Claire Villeval, 2007, "Tax Evasion: Cheating Rationally or Deciding Emotionally?," Post-Print, HAL, number hal-00196332.
• Daniel Levy, 2007, "Price adjustment under the table: Evidence on efficiency-enhancing corruption," Post-Print, HAL, number hal-02387458, Jun, DOI: 10.1016/j.ejpoleco.2007.01.001.
• Bernard Fortin & Guy Lacroix & Marie Claire Villeval, 2007, "Tax Evasion and Social Interactions," Post-Print, HAL, number halshs-00238448.
• Nicolas Jacquemet & Jean-Louis Rullière & Isabelle Vialle, 2007, "Contrôle des activités illégales en présence d'un biais d'optimisme," Post-Print, HAL, number halshs-00259460, DOI: 10.3917/reco.583.0555.
• Nicolas Jacquemet & Jean-Louis Rullière & Isabelle Vialle, 2007, "Contrôle des activités illégales en présence d'un biais d'optimisme," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-00259460, DOI: 10.3917/reco.583.0555.
• Mirco Tonin, 2007, "Minimum Wage and Tax Evasion: Theory and Evidence," CERS-IE WORKING PAPERS, Institute of Economics, Centre for Economic and Regional Studies, number 0701.
• Maria Lacko, 2007, "Interrelationships of the hidden economy and some visible segments of the labour market," CERS-IE WORKING PAPERS, Institute of Economics, Centre for Economic and Regional Studies, number 0707, Nov.
• Levin, Jörgen & Widell, Lars, 2007, "Tax Evasion in Kenya and Tanzania:Evidence from Missing Imports," Working Papers, Örebro University, School of Business, number 2007:8, Nov.
• Guibourg, Gabriela & Segendorf, Björn, 2007, "The Use of Cash and the Size of the Shadow Economy in Sweden," Working Paper Series, Sveriges Riksbank (Central Bank of Sweden), number 204, Mar.
• Ohlsson, Henry, 2007, "Tax avoidance - a natural experiment," Working Paper Series, Uppsala University, Department of Economics, number 2007:13, Feb.
• Jordi Caballé & Judith Panadés, 2007, "Tax Rates, Tax Evasion, and Growth in a Multi-period Economy," Hacienda Pública Española / Review of Public Economics, IEF, volume 183, issue 4, pages 67-80, december.
• Auriol, Emmanuelle & Warlters, Michael, 2007, "The Marginal Cost of Public Funds in Developing Countries: An Application to 38 African Countries," IDEI Working Papers, Institut d'Économie Industrielle (IDEI), Toulouse, number 371, Oct.
• Mr. Michael Keen, 2007, "VAT Attacks!," IMF Working Papers, International Monetary Fund, number 2007/142, Jun.
• Maurizio Bovi, 2007, "National accounts, fiscal rules and fiscal policy. Mind the hidden gaps," ISAE Working Papers, ISTAT - Italian National Institute of Statistics - (Rome, ITALY), number 76, Jan.
• Maurizio Bovi & Roberto Dell'Anno, 2007, "The Changing Nature of the OECD Shadow Economy," ISAE Working Papers, ISTAT - Italian National Institute of Statistics - (Rome, ITALY), number 81, Apr.
• Torgler, Benno & Schneider, Friedrich, 2007, "The Impact of Tax Morale and Institutional Quality on the Shadow Economy," IZA Discussion Papers, IZA Network @ LISER, number 2541, Jan.
• Torgler, Benno & Schneider, Friedrich, 2007, "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," IZA Discussion Papers, IZA Network @ LISER, number 2563, Jan.
• Coricelli, Giorgio & Joffily, Mateus & Montmarquette, Claude & Villeval, Marie Claire, 2007, "Tax Evasion: Cheating Rationally or Deciding Emotionally?," IZA Discussion Papers, IZA Network @ LISER, number 3103, Oct.
• Friedrich Schneider & Benno Torgler, 2007, "Shadow economy, tax morale, governance and institutional quality: A panel analysis," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2007-01, Jan.
• Friedrich Schneider & Benno Torgler, 2007, "The impact of tax morale and institutional quality on the shadow economy," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2007-02, Jan.