Research classified by Journal of Economic Literature (JEL) codes

2007

• Friedrich Schneider & Bettina Hametner, 2007, "The shadow economy in Colombia: size and effects on economic growth," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2007-03, Jan.
• Mudrack Tony, 2007, "Reform der kommunalen Finanzbeziehungen: Kommunale Umsatzsteuerbeteiligung unter Gewerbesteuer-Wettbewerbselementen / Reform of Local Fiscal Relationships: Communal Share of German Value-added Tax with Elements of Interregional Business Tax Competiti," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 227, issue 4, pages 381-402, August, DOI: 10.1515/jbnst-2007-0404.
• Vladimir Boguslavskiy, 2007, "A comparison of the Russian 13% flat rate PIT evasion stratified contributions and the US tax schedule," European Journal of Law and Economics, Springer, volume 24, issue 1, pages 71-88, August, DOI: 10.1007/s10657-007-9025-7.
• Gregory Amacher & Erkki Koskela & Markku Ollikainen, 2007, "Royalty reform and illegal reporting of harvest volumes under alternative penalty schemes," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 38, issue 2, pages 189-211, October, DOI: 10.1007/s10640-006-9070-7.
• Enrico Schöbel, 2007, "Lobbying on Taxation: A Neglected Aspect of Voting when Arguing Tax Compliance," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 13, issue 1, pages 110-110, February, DOI: 10.1007/s11294-006-9074-7.
• Laszlo Goerke, 2007, "Corporate and personal income tax declarations," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 14, issue 3, pages 281-292, June, DOI: 10.1007/s10797-006-9001-0.
• Michael Keen, 2007, "VAT attacks!," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 14, issue 4, pages 365-381, August, DOI: 10.1007/s10797-007-9037-9.
• Nauro Campos & Francesco Giovannoni, 2007, "Lobbying, corruption and political influence," Public Choice, Springer, volume 131, issue 1, pages 1-21, April, DOI: 10.1007/s11127-006-9102-4.
• Győrffy, Dóra, 2007, "Társadalmi bizalom és költségvetési hiány
  [Social confidence and budget deficit]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 3, pages 274-290.
• Sanjit Dhami & Ali al-Nowaihi, 2007, "Optimal income taxation in the presence of tax evasion: Expected utility versus prospect theory," Discussion Papers in Economics, Division of Economics, School of Business, University of Leicester, number 07/10, Sep.
• Dischinger, Matthias, 2007, "Profit Shifting by Multinationals: Indirect Evidence from European Micro Data," Discussion Papers in Economics, University of Munich, Department of Economics, number 2029, Sep.
• Friska Parulian Panjaitan, 2007, "Estimation of the size of Indonesia’s Shadow Economy," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, volume 55, pages 149-176, August.
• Jorge Martinez-Vazquez & Benno Torgler, 2007, "The Evolution of Tax Morale in Modern Spain," Working Papers, Institute of Local Public Finance, number 03-2007, Nov.
• Benno Torgler & Friedrich Schneider, 2007, "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," Working Papers, Institute of Local Public Finance, number 04-2007, Dec.
• Benno Torgler, 2007, "The Impact of Direct Democracy and Local Autonomy on Tax Morale in Switzerland," Working Papers, Institute of Local Public Finance, number 06-2007, Dec.
• James Alm & Pablo Saavedra & Edward Sennoga, 2007, "How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 63, issue 3, pages 350-373, September, DOI: 10.1628/001522107X250104.
• Ratbek Dzhumashev, 2007, "Corruption, Uncertainty And Growth," Monash Economics Working Papers, Monash University, Department of Economics, number 15-07.
• Kenneth A. Kriz & Jaanika Meriküll & Alari Paulus & Karsten Staehr, 2007, "Why Do Individuals Evade Payroll And Income Taxation In Estonia?," University of Tartu - Faculty of Economics and Business Administration Working Paper Series, Faculty of Economics and Business Administration, University of Tartu (Estonia), number 49.
• Marcelo Neri & Samantha Dart Tamm & Flavio Menezes & Leandro Kume, 2007, "Em busca de incentivos para atrair o trabalhador autônomo para a Previdência Social [Seeking incentives for self-employed people to join the Brazilian social security system]," Nova Economia, Economics Department, Universidade Federal de Minas Gerais (Brazil), volume 17, issue 3, pages 363-394, September.
• Vassiliki Koutsogeorgopoulou & David Turner, 2007, "The Costs of Delaying fiscal Consolidation: A Case Study for Greece," OECD Economics Department Working Papers, OECD Publishing, number 582, Oct, DOI: 10.1787/063623425055.
• Sinchul Jang, 2007, "The Unification of the Social Insurance Contribution Collection System in Korea," OECD Social, Employment and Migration Working Papers, OECD Publishing, number 55, Aug, DOI: 10.1787/122552153585.
• Simon Johnson & Daniel Kaufmann & John McMillan & Christopher Woodruff, 2007, "Why Do Firms Hide? Bribes and Unofficial Activity after Communism," Palgrave Macmillan Books, Palgrave Macmillan, chapter 10, in: Erik Berglöf & Gérard Roland, "The Economics of Transition", DOI: 10.1057/978-1-349-74092-5_10.
• M. Ali Kemal, 2007, "A Fresh Assessment of the Underground Economy and Tax Evasion in Pakistan: Causes, Consequences, and Linkages with the Formal Economy," PIDE-Working Papers, Pakistan Institute of Development Economics, number 2007:13.
• Levy, Daniel, 2007, "Price adjustment under the table: Evidence on efficiency-enhancing corruption," MPRA Paper, University Library of Munich, Germany, number 1648, Jan.
• Embaye, Abel, 2007, "Underground economy estimates for non-OECD countries using currency demand method, 1984-2005," MPRA Paper, University Library of Munich, Germany, number 20308, Apr.
• Kemal, M. Ali, 2007, "Fresh Assessment of the Underground Economy and Tax Evasion in Pakistan: Causes, Consequences, and Linkages with the Formal Economy," MPRA Paper, University Library of Munich, Germany, number 2226.
• Villani, Salvatore, 2007, "Il federalismo fiscale e la questione della corretta distribuzione territoriale del gettito IVA
  [The Implementation of Fiscal Federalism in Italy: the Appropriate Spatial Distribution of the VAT Revenue]," MPRA Paper, University Library of Munich, Germany, number 30024, Dec, revised Jan 2008.
• Djumashev, R, 2007, "Corruption, uncertainty and growth," MPRA Paper, University Library of Munich, Germany, number 3716, Jun.
• Hanousek, Jan & Palda, Filip, 2007, "Is there a Displacement Deadweight Loss from Tax Evasion? Estimates Using Firm Surveys from the Czech Republic," MPRA Paper, University Library of Munich, Germany, number 3911, Jun.
• Coleman, Stephen, 2007, "The Minnesota Income Tax Compliance Experiment: Replication of the Social Norms Experiment," MPRA Paper, University Library of Munich, Germany, number 5820, Nov.
• Bruno Chiarini & Elisabetta Marzano & Francesco Busato & Pasquale De Angelis, 2007, "State Aid Policies and Underground Activities," Discussion Papers, D.E.S. (Department of Economic Studies), University of Naples "Parthenope", Italy, number 4_2007, Apr.
• Albu, Lucian Liviu, 2007, "Underground Economy And Fiscal Policies Modeling," Working Papers of Institute for Economic Forecasting, Institute for Economic Forecasting, number 071202, Dec.
• Enzo Valentini, 2007, "Sussidio di disoccupazione, tassazione ed economia sommersa," Rivista di Politica Economica, SIPI Spa, volume 97, issue 2, pages 227-260, March-Apr.
• Michael F. Lovenheim, 2007, "How Far to the Border?: The Extent and Impact of Cross-Border Casual Cigarette Smuggling," Discussion Papers, Stanford Institute for Economic Policy Research, number 06-040, Aug, revised Oct 2009.
• Roberto Dell’Anno & Miguel Gómez-Antonio & Angel Alañon-Pardo, 2007, "The shadow economy in three Mediterranean countries: France, Spain and Greece. A MIMIC approach," Empirical Economics, Springer, volume 33, issue 1, pages 197-197, July, DOI: 10.1007/s00181-007-0138-1.
• Roberto Dell’Anno & Miguel Gómez-Antonio & Angel Pardo, 2007, "The shadow economy in three Mediterranean countries: France, Spain and Greece. A MIMIC approach," Empirical Economics, Springer, volume 33, issue 1, pages 51-84, July, DOI: 10.1007/s00181-006-0084-3.
• Klarita Gërxhani, 2007, "“Did You Pay Your Taxes?” How (Not) to Conduct Tax Evasion Surveys in Transition Countries," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, volume 80, issue 3, pages 555-581, February, DOI: 10.1007/s11205-006-0007-x.
• Klarita Gërxhani, 2007, "Explaining gender differences in tax evasion: the case of Tirana, Albania," Feminist Economics, Taylor & Francis Journals, volume 13, issue 2, pages 119-155, DOI: 10.1080/13545700601184856.
• Roberto Dell'Anno, 2007, "The Shadow Economy in Portugal: An Analysis with the Mimic Approach," Journal of Applied Economics, Taylor & Francis Journals, volume 10, issue 2, pages 253-277, November, DOI: 10.1080/15140326.2007.12040490.
• Jouko Ylä-Liedenpohja, 2007, "Prevention of an Entrepreneur's Income Shifting in a Nordic Dual Tax," Working Papers, Tampere University, Faculty of Management and Business, Economics, number 0762, Dec.
• Marchese, Carla & Privileggi, Fabio, 2007, "Increasing the efficiency of the 'Studi di Settore' might backfire," POLIS Working Papers, Institute of Public Policy and Public Choice - POLIS, number 83, Jul.
• Privileggi, Fabio, 2007, "The cutoff policy of taxation when CRRA taxpayers differ in risk aversion coefficients and income: a proof," POLIS Working Papers, Institute of Public Policy and Public Choice - POLIS, number 99, Dec.
• Daron Acemoglu & Davide Ticchi & Andrea Vindigni, 2007, "Emergence and Persistence of Inefficient States," Working Papers, University of Urbino Carlo Bo, Department of Economics, Society & Politics - Scientific Committee - L. Stefanini & G. Travaglini, number 0707, revised 2007.
• Benjamin Eden, 2007, "The Friedman Rule in an Overlapping Generations Model: Social Security in Reverse," Vanderbilt University Department of Economics Working Papers, Vanderbilt University Department of Economics, number 0717, Nov.
• Javorcik, Beata S. & Narciso, Gaia, 2007, "Differentiated products and evasion of import tariffs," Policy Research Working Paper Series, The World Bank, number 4123, Feb.
• Mirco Tonin, 2007, "Minimum Wage and Tax Evasion: Theory and Evidence," William Davidson Institute Working Papers Series, William Davidson Institute at the University of Michigan, number wp865, Jan.
• Levy, Daniel, 2007, "Price adjustment under the Table: Evidence on Efficiency-Enhancing Corruption," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, volume 23, issue 2, pages 423-447.
• Schneider, Friedrich G., 2007, "Shadow economies and corruption all over the world: what do we really know?," Economics Discussion Papers, Kiel Institute for the World Economy, number 2007-9.
• Schneider, Friedrich G. & Buehn, Andreas, 2009, "Shadow economies and corruption all over the world: revised estimates for 120 countries," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy, volume 1, pages 1-53, DOI: 10.5018/economics-ejournal.ja.2007-.
• Schneider, Friedrich G., 2007, "Shadow Economies and Corruption All Over the World: New Estimates for 145 Countries," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy, volume 1, pages 1-66, DOI: 10.5018/economics-ejournal.ja.2007-.
• Apolte, Thomas, 2007, "Why Brennan and Buchanan are wrong (after all)," IÖB-Diskussionspapiere, University of Münster, Institute for Economic Education, number 2/07.

2006

• Lipatov, Vilen, 2006, "Tax Evasion and Coordination," MPRA Paper, University Library of Munich, Germany, number 1251, Feb, revised Dec 2006.
• Ayoki, Milton, 2006, "Tax Reform and its effects on small businesses in Uganda: A sectoral analysis," MPRA Paper, University Library of Munich, Germany, number 127252, Dec, revised 11 Dec 2024.
• Rosato, Antonio, 2006, "An Attempt to Control Tax Evasion," MPRA Paper, University Library of Munich, Germany, number 15084, Jul, revised 07 May 2009.
• Sour, Laura, 2006, "Cumplimiento fiscal y bienes públicos: ¿Son realmente compatibles?
  [Tax Compliance & Public Goods: Do they really get along?]," MPRA Paper, University Library of Munich, Germany, number 50447.
• Hussain, M. Haider & Ahmed, Qazi Masood, 2006, "Estimating the Black Economy through Monetary Approach: A Case Study of Pakistan," MPRA Paper, University Library of Munich, Germany, number 8153, Oct.
• Pashev, Konstantin, 2006, "Understanding Tax Corruption in Transition Economies: Evidence from Bulgaria," MPRA Paper, University Library of Munich, Germany, number 974.
• Chiumya, Chiza, 2006, "Counteracting Tax Evasion In Malawi: An Analysis Of The Methods And A Quest For Improvement," MPRA Paper, University Library of Munich, Germany, number 9892, May.
• Jan Hanousek & Filip Palda, 2006, "Předem odsouzeno k neúspěchu: měření šedé ekonomiky tranzitivních zemí pomocí makroekonomických metod
  [Mission impossible: measuring the informal sector in a transition economy using macro methods]," Politická ekonomie, Prague University of Economics and Business, volume 2006, issue 2, pages 190-203, DOI: 10.18267/j.polek.552.
• Roberto Galbiati & Pietro Vertova, 2006, "The Hidden Effect of Rules: Behavioural consequences of Obligations," Discussion Papers, D.E.S. (Department of Economic Studies), University of Naples "Parthenope", Italy, number 18_2006, Sep.
• Glenn Jenkins & Mustafa Besim, 2006, "Informal But Not Insignificant: Unregistered Workers In North Cyprus," Working Paper, Economics Department, Queen's University, number 1058, Apr.
• Chun-Yan Kuo & Hatice Jenkins & Glenn Jenkins, 2006, "Is The Value Added Tax Naturally Progressive?," Working Paper, Economics Department, Queen's University, number 1059, Apr.
• Max Gillman & Michal Kejak, 2006, "Accounting for Corruption: Taxes, the Shadow Economy, Endogenous Growth and Inflation," 2006 Meeting Papers, Society for Economic Dynamics, number 402.
• Raffaella Coppier, 2006, "Corruption, Tax Revenue and Growth: A Non Linear Relationship?," Rivista di Politica Economica, SIPI Spa, volume 96, issue 3, pages 243-278, May-June.
• Arindam Das-Gupta, 2006, "Internal Trade Barriers in India," South Asia Economic Journal, Institute of Policy Studies of Sri Lanka, volume 7, issue 2, pages 231-254, September, DOI: 10.1177/139156140600700205.
• Stavros Katsios, 2006, "The Shadow Economy and Corruption in Greece," South-Eastern Europe Journal of Economics, Association of Economic Universities of South and Eastern Europe and the Black Sea Region, volume 4, issue 1, pages 61-80.
• Antonio Acconcia, 2006, "Endogenous Corruption and Tax Evasion in a Dynamic Model," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 154, Jan, revised 01 Nov 2006.
• Benno Torgler & Christoph A. Schaltegger, 2006, "Tax Morale: A Survey with a Special Focus on Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), volume 142, issue III, pages 395-425, September.
• Vuslat Us, 2006, "Integrating the Informal Sector into the Formal Economy: Some Policy Implications," Sosyoekonomi Journal, Sosyoekonomi Society, issue 2006-1.
• Justina A.V. Fischer & Benno Torgler, 2006, "Does Envy Destroy Social Fundamentals? The Impact of Relative Income Position on Social Capital," University of St. Gallen Department of Economics working paper series 2006, Department of Economics, University of St. Gallen, number 2006-04, Jan.
• Manfred Gärtner, 2006, "Die Primärinzidenz von Bankgeheimnis und Verrechnungssteuer in den Kantonen der Schweiz," University of St. Gallen Department of Economics working paper series 2006, Department of Economics, University of St. Gallen, number 2006-20, Sep.
• Edward Christie & Mario Holzner, 2006, "What Explains Tax Evasion? An Empirical Assessment based on European Data," wiiw Working Papers, The Vienna Institute for International Economic Studies, wiiw, number 40, Jun.
• Ralph-C. Bayer, 2006, "Finding Out Who The Crooks Are — Tax Evasion With Sequential Auditing," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 51, issue 02, pages 195-227, DOI: 10.1142/S0217590806002305.
• Schöbel, Enrico, 2006, "The German Federal Court of Audit's observations of and comments on tax administration and tax compliance," Discussion Papers, University of Erfurt, Faculty of Economics, Law and Social Sciences, number 2006,002E.
• Büttner, Thiess & Overesch, Michael & Schreiber, Ulrich & Wamser, Georg, 2006, "Taxation and capital structure choice: evidence from a panel of German multinationals," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 06-067.
• Schreiber, Ulrich & Overesch, Michael & Büttner, Thiess & Wamser, Georg, 2006, "The Impact of Thin-Capitalization Rules on Multinationals? Financing and Investment Decisions," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 06-068.
• Overesch, Michael & Wamser, Georg, 2006, "German inbound investment, corporate tax planning, and thin-capitalization rules: a difference-in-differences approach," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 06-075.
• Overesch, Michael, 2006, "Transfer pricing of intrafirm sales as a profit shifting channel: evidence from German firm data," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 06-084.
• Lars P. Feld & Bruno S. Frey, 2006, "Tax Evasion in Switzerland: The Roles of Deterrence and Tax Morale," IEW - Working Papers, Institute for Empirical Research in Economics - University of Zurich, number 284, Apr.
• Bruno S. Frey & Benno Torgler, 2006, "Tax Morale and Conditional Cooperation," IEW - Working Papers, Institute for Empirical Research in Economics - University of Zurich, number 286, Apr.
• Lars P. Feld & Bruno S. Frey, 2006, "Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation," IEW - Working Papers, Institute for Empirical Research in Economics - University of Zurich, number 287, Apr.
• Ralph-C Bayer & Julia Kupzowa, 2006, "Corporate Tax Evasion and Extortionist Governments," School of Economics and Public Policy Working Papers, University of Adelaide, School of Economics and Public Policy, number 2006-08.
• Besim, Mustafa & Jenkins, Glenn P., 2006, "Informal but not Insignificant: Unregistered Workers in North Cyprus," Queen's Economics Department Working Papers, Queen's University - Department of Economics, number 273534, Apr, DOI: 10.22004/ag.econ.273534.
• Jenkins, Glenn P. & Jenkins, Hatice & Kuo, Chun-Yan, 2006, "Is The Value Added Tax Naturally Progressive?," Queen's Economics Department Working Papers, Queen's University - Department of Economics, number 273535, Apr, DOI: 10.22004/ag.econ.273535.
• Ioan DOBRA, 2006, "Financial Control And Tax Control On Suspect Transactions," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 8, pages 1-25.
• Joshua S. Gans & Andrew Leigh, 2006, "Did the Death of Australian Inheritance Taxes Affect Deaths?," CEPR Discussion Papers, Centre for Economic Policy Research, Research School of Economics, Australian National University, number 530, Aug.
• Konstantin Pashev, 2006, "VAT Frauds and the Challenges to Bulgarian Tax Policy and Administration in Enlarged Europe," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 57-80.
• Carlos A. Arango & Martha Misas & Enrique López, 2006, "Economía subterránea en Colombia 1976-2003: una medición a partir de la demanda de efectivo," Revista ESPE - Ensayos sobre Política Económica, Banco de la Republica de Colombia, volume 24, issue 50, pages 154-211, June, DOI: 10.32468/Espe.5004.
• Anson Jose & Cadot Olivier & Olarreaga Marcelo, 2006, "Tariff Evasion and Customs Corruption: Does Pre-Shipment Inspection Help?," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 5, issue 1, pages 1-26, DOI: 10.2202/1538-0645.1600.
• Daron Acemoglu & Davide Ticchi & Andrea Vindigni, 2006, "Emergence and Persistence of Inefficient States," Carlo Alberto Notebooks, Collegio Carlo Alberto, number 34.
• Daron Agemoglu & Davide Ticchi & Andrea Vindigni, 2006, "Emergence and Persistence of Inefficient States," LABORatorio R. Revelli Working Papers Series, LABORatorio R. Revelli, Centre for Employment Studies, number 54.
• Frey, Bruno S. & Torgler, Benno, 2006, "Tax Morale and Conditional Cooperation," Berkeley Olin Program in Law & Economics, Working Paper Series, Berkeley Olin Program in Law & Economics, number qt3rd3f982, Dec.
• Torgler, Benno & Schneider, Friedrich G., 2006, "What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries," Berkeley Olin Program in Law & Economics, Working Paper Series, Berkeley Olin Program in Law & Economics, number qt5q14k3wr, Dec.
• Mariano Bosch, 2006, "Job Creation and Job Destruction in the Presence of Informal Labour Markets," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp0761, Nov.
• Miguel Sanchez, 2006, "Anti-evasion auditing policy in thepresence of common income shocks," STICERD - Distributional Analysis Research Programme Papers, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE, number 80, Feb.
• Justina A.V. Fischer & Benno Torgler, 2006, "Does Envy Destroy Social Fundamentals? The Impact Of Relative Income Position On Social Capital," STICERD - Development Economics Papers - From 2008 this series has been superseded by Economic Organisation and Public Policy Discussion Papers, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE, number 46, Feb.
• Laszlo Goerke, 2006, "Bureaucratic Corruption and Profit Tax Evasion," CESifo Working Paper Series, CESifo, number 1666.
• Per Engström & Bertil Holmlund, 2006, "Tax Evasion and Self-Employment in a High-Tax Country: Evidence from Sweden," CESifo Working Paper Series, CESifo, number 1736.
• Michael Overesch & Georg Wamser, 2006, "German Inbound Investment, Corporate Tax Planning, and Thin-Capitalization Rules - A Difference-in-Differences Approach," ifo Working Paper Series, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 37.
• Herbert J. Schuetze, 2006, "Income splitting among the self-employed," Canadian Journal of Economics, Canadian Economics Association, volume 39, issue 4, pages 1195-1220, November.
• Carlos A. Arango & Martha Misas & Enrique L�pez, 2006, "Economía subterránea en Colombia 1976-2003: una medición a partir de la demanda de efectivo," Revista ESPE - Ensayos Sobre Política Económica, Banco de la República, volume 24, issue 50, pages 154-211, DOI: 10.32468/Espe.5004.
• Mauricio Cárdenas & Valerie Mercer-Blackman, 2006, "Análisis del sistema tributario colombiano y su impacto sobre la competitividad," Cuadernos de Fedesarrollo, Fedesarrollo, number 12710, Jun.
• Campos, Nauro & Horváth, Roman, 2006, "Reform Redux: Measurement, Determinants and Reversals," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 5673, Jun.
• Campos, Nauro & Giovannoni, Francesco, 2006, "Lobbying, Corruption and Political Influence," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 5886, Oct.
• Auriol, Emmanuelle & Warlters, Michael, 2006, "The Marginal Cost of Public Funds in Developing Countries: An Application to 38 African Countries," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 6007, Dec.
• Axel Dreher & Friedrich Schneider, 2006, "Corruption and the Shadow Economy: An Empirical Analysis," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2006-01, Jan.
• Justina A.V. Fischer & Benno Torgler, 2006, "Does Envy Destroy Social Fundamentals? The Impact of Relative Income Position on Social Capital," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2006-04, Jan.
• Lars P. Feld & Bruno S. Frey, 2006, "Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2006-10, Apr.
• Bruno S. Frey & Benno Torgler, 2006, "Tax Morale and Conditional Cooperation," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2006-11, Apr.
• Lars P. Feld & Bruno S. Frey, 2006, "Tax Evasion in Switzerland: The Roles of Deterrence and Tax Morale," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2006-13, Apr.
• Lars P. Feld & Bruno S. Frey & Benno Torgler, 2006, "Rewarding Honest Taxpayers? Evidence on the Impact of Rewards from Field Experiments," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2006-16, Apr.
• Acemoglu, D. & Ticchi, D. & Vindigni, A., 2006, "Emergence and Persistence of Inefficient States," Papers, Princeton University, Research Program in Political Economy, number 12-02-2006, Dec.
• Nauro F. Campos & Francesco Giovannoni, 2006, "Lobbying, Corruption and Political Influence," CEDI Discussion Paper Series, Centre for Economic Development and Institutions(CEDI), Brunel University, number 06-14, Sep.
• Bayer, Ralph-C., 2006, "A contest with the taxman - the impact of tax rates on tax evasion and wastefully invested resources," European Economic Review, Elsevier, volume 50, issue 5, pages 1071-1104, July.
• Torgler, Benno, 2006, "The importance of faith: Tax morale and religiosity," Journal of Economic Behavior & Organization, Elsevier, volume 61, issue 1, pages 81-109, September.
• Desai, Mihir A. & Dharmapala, Dhammika, 2006, "Corporate tax avoidance and high-powered incentives," Journal of Financial Economics, Elsevier, volume 79, issue 1, pages 145-179, January.
• Alm, James & Torgler, Benno, 2006, "Culture differences and tax morale in the United States and in Europe," Journal of Economic Psychology, Elsevier, volume 27, issue 2, pages 224-246, April.
• Koziarivska Larysa & Oliinyk Andrii, 2006, "Effects of the 2004 Personal Income Tax System Reform on the Shadow Sector in Ukraine," EERC Working Paper Series, EERC Research Network, Russia and CIS, number 06-08e, Dec.
• Bosch, Mariano, 2006, "Job creation and job destruction in the presence of informal labour markets," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 19785, Nov.
• Sanchez-Villalba, Miguel, 2006, "Anti-evasion auditing policy in the presence of common income shocks," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 6543, Feb.
• Fischer, Justina A. V. & Torgler, Benno, 2006, "Does envy destroy social fundamentals? The impact of relative income position on social capital," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 6640, Feb.
• Richard J. Cebula, 2006, "A Preliminary Analysis of the Presidential Approval Rating," Chapters, Edward Elgar Publishing, chapter 16, in: Attiat F. Ott & Richard J. Cebula, "The Elgar Companion to Public Economics".
• Odd-Helge Fjeldstad, 2006, "Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda," Chapters, Edward Elgar Publishing, chapter 17, in: Susan Rose-Ackerman, "International Handbook on the Economics of Corruption".
• Sour, Laura, 2006, "Cumplimiento fiscal y bienes públicos. ¿Son realmente compatibles?," El Trimestre Económico, Fondo de Cultura Económica, volume 73, issue 292, pages 863-880, octubre-d, DOI: http://dx.doi.org/10.20430/ete.v73i.
• James Alm & Jorge Martinez‐Vazque & Benno Torgler, 2006, "Russian attitudes toward paying taxes – before, during, and after the transition," International Journal of Social Economics, Emerald Group Publishing Limited, volume 33, issue 12, pages 832-857, December, DOI: 10.1108/03068290610714670.
• Rudiger Ahrend & Carlos Winograd, 2006, "The Political Economy of Mass Privatisation and Imperfect Taxation: Winners and Losers," Documents de recherche, Centre d'Études des Politiques Économiques (EPEE), Université d'Evry Val d'Essonne, number 06-02.
• Marc-Arthur Diaye & Gleb Koshevoy, 2006, "Black Market, Labor Demand and Tax Evasion," Documents de recherche, Centre d'Études des Politiques Économiques (EPEE), Université d'Evry Val d'Essonne, number 06-04.
• Jan Hanousek & Filip Palda, 2006, "Estimating the Evolution of Tax Evasion: A Markov Chain Analysis Applied to the Czech Republic (in Czech)," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, volume 56, issue 3-4, pages 127-151, March.
• Nauro F. Campos & Roman Horváth, 2006, "Reform Redux: Measurement, Determinants and Reversals," Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2006/16, Apr, revised Apr 2006.
• Benno Torgler & Justina A.V. Fischer, 2006, "Does Envy Destroy Social Fundamentals? The Impact of Relative Income Position on Social Capital," Working Papers, Fondazione Eni Enrico Mattei, number 2006.38, Feb.
• Marco Bassetto & Christopher Phelan, 2006, "Tax riots," Working Paper Series, Federal Reserve Bank of Chicago, number WP-06-04.
• Carlos Winograd & Rudiger Ahrend, 2006, "The political economy of mass privatisation and imperfect taxation : Winners and loosers," Post-Print, HAL, number halshs-00754185, Jan, DOI: 10.1007/s11127-006-6499-8.
• Mária Lackó, 2006, "Tax Rates with Corruption: Labour-market Effects. Empirical Cross-country Comparisons on OECD Countries," CERS-IE WORKING PAPERS, Institute of Economics, Centre for Economic and Regional Studies, number 0604, May, revised 15 May 2006.
• Kolm, Ann-Sofie & Larsen, Birthe, 2006, "Does Tax Evasion Affect Unemployment and Educational Choice?," Working Papers, Copenhagen Business School, Department of Economics, number 12-2003, Nov.
• Mirco, Tonin, 2006, "The Effects of the Minimum Wage in an Economy with Tax Evasion," Seminar Papers, Stockholm University, Institute for International Economic Studies, number 747, Sep.
• Barth, Erling & Cappelen, Alexander W. & Ognedal, Tone, 2006, "Fair Tax Evasion," Memorandum, Oslo University, Department of Economics, number 07/2006, Apr.
• Razzolini, Tiziano, 2006, "Study on labor supply when tax evasion is an option with Box-Cox functional forms and random parameters," Memorandum, Oslo University, Department of Economics, number 25/2006, Dec.
• Engström, Per & Holmlund, Bertil, 2006, "Tax Evasion and Self-Employment in a High-Tax Country: Evidence from Sweden," Working Paper Series, Uppsala University, Department of Economics, number 2006:12, May.
• Thiess Buettner & Michael Overesch & Ulrich Schreiber & Georg Wamser, 2006, "The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions," Working Papers, University of Kentucky, Institute for Federalism and Intergovernmental Relations, number 2006-06, Sep.
• Ali ÇELİKKAYA & Hüseyin GÜRBÜZ, 2006, "Mükelleflerin vergiye gönüllü uyumunu etkileyen faktörlerin analizi: Bir alan çalışması," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 21, issue 247, pages 122-139.
• Sang-Ho Lee, 2006, "Tax Evasion and Monopoly Output Decisions Revisited: Strategic Firm Behavior," International Journal of Business and Economics, School of Management Development, Feng Chia University, Taichung, Taiwan, volume 5, issue 1, pages 83-92, April.
• Maurizio Bovi, 2006, "The Cyclical Behavior of Shadow and Regular Employment," ISAE Working Papers, ISTAT - Italian National Institute of Statistics - (Rome, ITALY), number 62, Jan.
• Dreher, Axel & Schneider, Friedrich, 2006, "Corruption and the Shadow Economy: An Empirical Analysis," IZA Discussion Papers, IZA Network @ LISER, number 1936, Jan.
• Campos, Nauro F. & Horváth, Roman, 2006, "Reform Redux: Measurement, Determinants and Reversals," IZA Discussion Papers, IZA Network @ LISER, number 2093, Apr.
• Torgler, Benno & Schneider, Friedrich, 2006, "What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries," IZA Discussion Papers, IZA Network @ LISER, number 2117, May.
• Goerke, Laszlo, 2006, "Corporate and Personal Income Tax Declarations," IZA Discussion Papers, IZA Network @ LISER, number 2239, Jul.
• Campos, Nauro F. & Giovannoni, Francesco, 2006, "Lobbying, Corruption and Political Influence," IZA Discussion Papers, IZA Network @ LISER, number 2313, Sep.
• Schneider, Friedrich, 2006, "Shadow Economies and Corruption All Over the World: What Do We Really Know?," IZA Discussion Papers, IZA Network @ LISER, number 2315, Sep.
• K. L. Glen Ueng & C. C. Yang, 2006, "Tax Evasion and Government Size - A Micro-Political Theory," Journal of Economics and Management, College of Business, Feng Chia University, Taiwan, volume 2, issue 1, pages 1-20, January.
• Axel Dreher & Friedrich G. Schneider, 2006, "Corruption and the shadow economy: An empirical analysis," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2006-03, Jan.
• Fatih Savasan & Friedrich G. Schneider, 2006, "What determines informal hiring? Evidence from the Turkish textile sector," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2006-04, Jun.
• Friedrich G. Schneider & Benno Torgler, 2006, "What shapes attitudes toward paying taxes? Evidence from multicultural european countries," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2006-08, Jul.
• Lars Gläser & Martin Halla, 2006, "Die EU-Zinsenrichtlinie: Ein Schuss in den Ofen?," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2006-14, Aug.
• Friedrich G. Schneider, 2006, "Shadow Economies and Corruption all over the World: What do we really know?," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2006-17, Sep.
• Jan Schnellenbach, 2006, "Tax Morale and the Taming of Leviathan," Constitutional Political Economy, Springer, volume 17, issue 2, pages 117-132, June, DOI: 10.1007/s10602-006-0001-y.
• Rudiger Ahrend & Carlos Winograd, 2006, "The political economy of mass privatisation and imperfect taxation: Winners and loosers," Public Choice, Springer, volume 126, issue 1, pages 201-224, January, DOI: 10.1007/s11127-006-6499-8.
• Axel Dreher & Friedrich Schneider, 2006, "Corruption and the Shadow Economy: An Empirical Analysis," KOF Working papers, KOF Swiss Economic Institute, ETH Zurich, number 06-123, Jan, DOI: 10.3929/ethz-a-005118325.
• Lackó, Mária, 2006, "Az adóráták és a korrupció hatásai a munkapiacra. Keresztmetszeti összehasonlító elemzés az OECD-országokon
  [The effects of tax rates and corruption on the labour market. A cross-sectional comparative analysis of the OECD countries]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 11, pages 961-985.
• Volodymyr Bilotkach, 2006, "A Tax Evasion - Bribery Game: Experimental Evidence from Ukraine," European Journal of Comparative Economics, Cattaneo University (LIUC), volume 3, issue 1, pages 31-49, June.
• Traxler, Christian, 2006, "Voting over Taxes: The Case of Tax Evasion," Discussion Papers in Economics, University of Munich, Department of Economics, number 1188, Sep.
• Traxler, Christian, 2006, "Social Norms and Conditional Cooperative Taxpayers," Discussion Papers in Economics, University of Munich, Department of Economics, number 1202, Sep.
• Thierry Warin & André Fourçans, 2006, "Can Tax Competition Lead to a Race to the Bottom in Europe? A Skeptical View," Middlebury College Working Paper Series, Middlebury College, Department of Economics, number 0604, Mar.
• Dan Anderberg, 2006, "A Dynamic Model of the Black Economy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 61, issue 4, pages 447-461, February.
• Andrea Gebauer & Chang Woon Nam & Rüdiger Parsche, 2006, "VAT Evasion and Its Consequences for Macroeconomic Clearing in the EU," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 61, issue 4, pages 462-487, February.
• Ratbek Dzhumashev, 2006, "Public Goods, Corruption And Growth???," Monash Economics Working Papers, Monash University, Department of Economics, number 15/06, Aug.
• Joseph G. Eisenhauer, 2006, "Audit Lags and Taxpayer Compliance: A Simple Intertemporal Model," Journal of Economic Insight, Missouri Valley Economic Association, volume 32, issue 2, pages 45-59.
• Joel Slemrod & John D. Wilson, 2006, "Tax Competition With Parasitic Tax Havens," NBER Working Papers, National Bureau of Economic Research, Inc, number 12225, May.
• Andrew B. Bernard & J. Bradford Jensen & Peter K. Schott, 2006, "Transfer Pricing by U.S.-Based Multinational Firms," NBER Working Papers, National Bureau of Economic Research, Inc, number 12493, Aug.
• Daron Acemoglu & Davide Ticchi & Andrea Vindigni, 2006, "Emergence and Persistence of Inefficient States," NBER Working Papers, National Bureau of Economic Research, Inc, number 12748, Dec.
• Junmin Wan, 2006, "The Incentive to Declare Taxes and Tax Revenue: The Lottery Receipt Experiment in China," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 06-25, Sep.

2005

• Francesco Busato & Bruno Chiarini & Pasquale de Angelis & Elisabetta Marzano, 2005, "Capital Subsidies and the Underground Economy," Economics Working Papers, Department of Economics and Business Economics, Aarhus University, number 2005-10, Jul.
• Gandelman, Nestor, 2005, "Community Tax Evasion Models: A Stochastic Dominance Test," Journal of Applied Economics, Universidad del CEMA, volume 8, issue 2, pages 1-19, November, DOI: 10.22004/ag.econ.37120.
• Benno Torgler & James Alm & Jorge Martinez-Vazquez, 2005, "Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition (2005)," 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 paper0518, Sep.
• Benno Torgler & Jorge Martinez-Vazquez, 2005, "The Evolution of Tax Morale in Modern Spain (2005)," 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 paper0521, Dec.
• Konstantin Pashev, 2005, "Tax Corruption: Stimuli and Restraints," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 60-87.
• Konstantin Pashev, 2005, "Tax Corruption Drivers and Deterrents: Lessons from Bulgaria," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 7, pages 130-155.
• Naomi E. Feldman & Joel Slemrod, 2005, "Estimating Tax Noncompliance with Evidence from Unaudited," Working Papers, Ben-Gurion University of the Negev, Department of Economics, number 0515.
• Trevor Breusch, 2005, "Australia's Cash Economy: Are the Estimates Credible?," The Economic Record, The Economic Society of Australia, volume 81, issue 255, pages 394-403, December, DOI: 10.1111/j.1475-4932.2005.00277.x.
• Maurizio Bovi, 2005, "The Dark, and Independent, Side of the Italian Labour Market," LABOUR, CEIS, volume 19, issue 4, pages 721-748, December, DOI: 10.1111/j.1467-9914.2005.00319.x.
• Werner Güth & Sabine Strauß & Matthias Sutter, 2005, "Tax Evasion And State Productivity—An Experimental Study," Metroeconomica, Wiley Blackwell, volume 56, issue 1, pages 85-100, February, DOI: 10.1111/j.1467-999X.2005.00208.x.
• Marisa Ratto & Richard Thomas & David Ulph, 2005, "Tax Compliance as a Social Norm and the Deterrent Effect of Investigations," The Centre for Market and Public Organisation, The Centre for Market and Public Organisation, University of Bristol, UK, number 05/127, Jul.
• Néstor Gandelman, 2005, "Community tax evasion models: A stochastic dominance test," Journal of Applied Economics, Universidad del CEMA, volume 8, pages 279-297, November.
• Stefan Bach & Giacomo Corneo & Viktor Steiner, 2006, "Top Incomes and Top Taxes in Germany," CESifo Working Paper Series, CESifo, number 1641.
• Axel Dreher & Friedrich Schneider, 2006, "Corruption and the Shadow Economy: An Empirical Analysis," CESifo Working Paper Series, CESifo, number 1653.
• Kjetil Bjorvatn & Gaute Torsvik & Bertil Tungodden, 2005, "How Middle-men can Undermine Anti-corruption Reforms," CMI Working Papers, CMI (Chr. Michelsen Institute), Bergen, Norway, number WP 2005: 1.