Research classified by Journal of Economic Literature (JEL) codes

2008

• 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," KRTK-KTI 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, Centre for Economic Policy Research, 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, Centre for Economic Policy Research, 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," KRTK-KTI 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," KRTK-KTI 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.
• 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.