Research classified by Journal of Economic Literature (JEL) codes

2010

• 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.
• Konrad, Kai A. & Qari, Salmai, 2009, "The Last Refuge of a Scoundrel? Patriotism and Tax Compliance," CEPR Discussion Papers, Centre for Economic Policy Research, number 7215, Mar.
• Fershtman, Chaim & Lipatov, Vilen, 2009, "Political Support and Tax Compliance: A Social Interaction Approach," CEPR Discussion Papers, Centre for Economic Policy Research, 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.
• Chris Loewald & Konstantin Makrelov & Pamela Mjandana, , "Policy Bulletin 01: A fair price for economic modelling? Transparency required," ERSA Working Paper Series, Economic Research Southern Africa, number 01.
• 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.
• 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.