Research classified by Journal of Economic Literature (JEL) codes

2005

• Edgar L. Feige, 2005, "The Uk'S Unobserved Economy: A Preliminary Assessment," Macroeconomics, University Library of Munich, Germany, number 0502012, Feb.
• Edgar L. Feige & Robert T. McGee, 2005, "The Unobserved Economy And The Uk Laffer Curve," Macroeconomics, University Library of Munich, Germany, number 0502013, Feb.
• Trevor Breusch, 2005, "Australia's Cash Economy: Are the estimates credible?," Macroeconomics, University Library of Munich, Germany, number 0509025, Sep, revised 23 Sep 2005.
• Juan Prieto-Rodriguez & Maria Jose Sanzo-Perez & Javier Suarez-Pandiello, 2005, "Análisis económico de la actitud hacia el fraude fiscal en España," Public Economics, University Library of Munich, Germany, number 0502005, Feb.
• Edgar L. Feige, 2005, "THE AUTOMATED PAYMENT TRANSACTION (APT) TAX: A proposal to the President's Advisory Panel on Federal Tax Reform," Public Economics, University Library of Munich, Germany, number 0506011, Jun.
• Douglas Hibbs & Violeta Piculescu, 2005, "Institutions, Corruption and Tax Evasion in the Unofficial Economy," Public Economics, University Library of Munich, Germany, number 0508003, Aug.
• Werner Güth & Vittoria Levati & Rupert Saugruber, 2005, "Tax morale and (de-)centralization: An experimental study," Public Economics, University Library of Munich, Germany, number 0511014, Nov.
• Schöbel, Enrico, 2005, "Politische Partizipation als Verbandsarbeit: Der Bund der Steuerzahler zwischen Mitgliederinteressen und Gemeinwohl," Discussion Papers, University of Erfurt, Faculty of Economics, Law and Social Sciences, number 2005,006E.
• Blackburn, Keith & Forgues-Puccio, Gonzalo F., 2005, "Distribution and Development in a Model of Misgovernance," Proceedings of the German Development Economics Conference, Kiel 2005, Verein für Socialpolitik, Research Committee Development Economics, number 15.
• Krakowski, Michael, 2005, "Determinants of the Informal Economy: The Importance of Regional Factors," HWWA Discussion Papers, Hamburg Institute of International Economics (HWWA), number 313.
• Dreher, Axel & Siemers, Lars-H. R., 2005, "The Intriguing Nexus between Corruption and Capital Account Restrictions," RWI Discussion Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, number 35.

2004

• Subbotin, Viktor, 2004, "Tax reform in the oil sector of Russia - a positive assessment," MPRA Paper, University Library of Munich, Germany, number 10870.
• Schilirò, Daniele, 2004, "Economia sommersa e lavoro nero
  [Shadow economy and black labor]," MPRA Paper, University Library of Munich, Germany, number 44107, Mar.
• Sour, Laura, 2004, "An Economic Model of Tax Compliance with Individual Morality and Group Conformity," MPRA Paper, University Library of Munich, Germany, number 50334.
• Cebula, Richard & Toma, Michael, 2004, "Do Budget Deficits Reduce Household Taxpayer Compliance? Preliminary Evidence Using the Feige Data," MPRA Paper, University Library of Munich, Germany, number 56739, Jul.
• Cebula, Richard, 2004, "A Preliminary Analysis of the Presidential Approval Rating," MPRA Paper, University Library of Munich, Germany, number 56775, Nov.
• Glenn P. Jenkins & Chun-Yan Kuo, 2004, "Effective Border Tax Adjustments for Export Promotion," Development Discussion Papers, JDI Executive Programs, number 2004-06, Jun.
• Christopher Phelan & Marco Bassetto, 2004, "Tax Riots," 2004 Meeting Papers, Society for Economic Dynamics, number 375.
• Benno Torgler, 2004, "Moral suasion: An alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland," Economics of Governance, Springer, volume 5, issue 3, pages 235-253, November, DOI: 10.1007/s10101-004-0077-7.
• Vitaly Pruzhansky, 2004, "Honesty in a Signaling Model of Tax Evasion," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 04-022/1, Feb.
• Mihir A. Desai & Dhammika Dharmapala, 2004, "Corporate Tax Avoidance and High Powered Incentives," Working papers, University of Connecticut, Department of Economics, number 2004-09, Apr.
• Alberto Baccini & Michela Baccini, 2004, "Sull’uso del lavoro sommerso da parte delle imprese. La costruzione di un modello microeconometrico con i dati ispettivi INPS," Department of Economics University of Siena, Department of Economics, University of Siena, number 423, Mar.
• Jan Hanousek & Filip Palda, 2004, "Mission Implausible III: Measuring the Informal Sector in a Transition Economy using Macro Methods1," William Davidson Institute Working Papers Series, William Davidson Institute at the University of Michigan, number 2004-683, May.
• Mária Lackó, 2004, "Tax Rates and Corruption: Labour-market and Fiscal Effects. Empirical cross-country comparisons on OECD and transition countries," wiiw Research Reports, The Vienna Institute for International Economic Studies, wiiw, number 309, Sep.
• Ralph C Bayer & Matthias Sutter, 2004, "The excess burden of tax evasion - An experimental detection- concealment contest," Experimental, University Library of Munich, Germany, number 0412003, Dec.
• Franklin Steves & Alan Rousso, 2004, "Anti-corruption programmes in post-communist transition countries and changes in the business environment, 1999-2002," Law and Economics, University Library of Munich, Germany, number 0401004, Jan.
• Edgar L. Feige, 2004, "How Big IS the Irregular Economy?," Macroeconomics, University Library of Munich, Germany, number 0404005, Apr.
• Edgar L. Feige, 2004, "How Big Is The Irregular Economy In The Us?," Macroeconomics, University Library of Munich, Germany, number 0404006, Apr.
• Alejandro Esteller-More, 2004, "Tax Evasion in Interrelated Taxes," Public Economics, University Library of Munich, Germany, number 0401001, Jan.
• Maurizio Bovi, 2004, "An Improvement Of The Tanzi Method For The Estimation Of Italian Ungerground Economy," Public Economics, University Library of Munich, Germany, number 0404009, Apr.
• Maurizio Bovi, 2004, "Underground Shocks Ground Zero Responses," Public Economics, University Library of Munich, Germany, number 0408003, Aug.
• Ralph C Bayer, 2004, "Moral constraints and the evasion of income tax," Public Economics, University Library of Munich, Germany, number 0412008, Dec.
• Ralph C Bayer, 2004, "Finding out who the crooks are - Tax evasion with sequential auditing," Public Economics, University Library of Munich, Germany, number 0412009, Dec.
• Ralph C Bayer, 2004, "A contest with the taxman - The impact of tax rates on tax evasion and wastefully invested resources," Public Economics, University Library of Munich, Germany, number 0412010, Dec.
• Kächelein, Holger, 2004, "Capital Tax Competition and Partial Cooperation : Welfare Enhancing or not?," BERG Working Paper Series, Bamberg University, Bamberg Economic Research Group, number 51.
• Maria Ponomareva & Ekaterina Zhuravskaya, 2004, "Federal Tax Arrears in Russia: Liquidity Problems, Federal Redistribution, or Regional Resistance?," Working Papers, New Economic School (NES), number w0003, Feb.
• Ralph-C Bayer & Matthias Sutter, 2004, "The Excess Burden of Tax Evasion: An Experimental Detection-Concealment Contest," Adelaide Economics Working Papers, Adelaide University, School of Economics, number 2004-07.
• Ralph-C Bayer, 2004, "Moral Constraints and the Evasion of Income Tax," Adelaide Economics Working Papers, Adelaide University, School of Economics, number 2004-09.
• Ralph-C Bayer, 2004, "Finding Out Who the Crooks Are - Tax Evasion with Sequential Auditing," Adelaide Economics Working Papers, Adelaide University, School of Economics, number 2004-10.
• Ralph-C Bayer, 2004, "A Contest with the Taxman - The Impact of Tax Rates on Tax Evasion and Wastefully Invested Resources," Adelaide Economics Working Papers, Adelaide University, School of Economics, number 2004-11.
• Enzo VALENTINI, 2004, "Sussidio di disoccupazione, tassazione ed economia sommersa," Working Papers, Universita' Politecnica delle Marche (I), Dipartimento di Scienze Economiche e Sociali, number 216, Sep.
• Ronald G. Cummings & Jorge Martinez-Vazquez & Michael McKee & Benno Torgler, 2004, "Effects of culture on tax compliance: A cross check of experimental and survey evidence," 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 paper0403, Aug.
• Maria Ponomareva & Ekaterina Zhuravskaya, 2004, "Federal tax arrears in Russia Liquidity problems, federal redistribution or regional resistance?," The Economics of Transition, The European Bank for Reconstruction and Development, volume 12, issue 3, pages 373-398, September, DOI: 10.1111/j.0967-0750.2004.00186.x.
• Jan Hanousek & Filip Palda, 2004, "Quality of Government Services and the Civic Duty to Pay Taxes in the Czech and Slovak Republics, and other Transition Countries," Kyklos, Wiley Blackwell, volume 57, issue 2, pages 237-252, May, DOI: 10.1111/j.0023-5962.2004.00252.x.
• Dmitri Romanov, 2004, "The Corporation As A Tax Shelter: Evidence From Recent Israeli Tax Changes," Bank of Israel Working Papers, Bank of Israel, number 2004.17, Dec.
• Gilbert Koenig, 2004, "La demande de billets de valeurs faciales élevées et les activités financières souterraines," Recherches économiques de Louvain, De Boeck Université, volume 70, issue 4, pages 425-442.
• Ann-Sofie Kolm & Birthe Larsen, 2003, "Wages, Unemployment, and the Underground Economy," CESifo Working Paper Series, CESifo, number 1086.
• Friedrich Schneider, 2000, "Illegal Activities, but Still Value Added Ones (?): Size, Causes, and Measurement of the Shadow Economies all over the World," CESifo Working Paper Series, CESifo, number 305.
• Friedrich Schneider, 2000, "The Increase of the Size of the Shadow Economy of 18 OECD Countries: Some Preliminary Explanations," CESifo Working Paper Series, CESifo, number 306.
• Lars P. Feld & Bruno S. Frey, 2000, "Trust Breeds Trust: How Taxpayers are Treated," CESifo Working Paper Series, CESifo, number 322.
• Ines Macho-Stadler & David Pérez-Castrillo, 2002, "Settlement in Tax Evasion Prosecution," CESifo Working Paper Series, CESifo, number 814.
• Armin Falk & Urs Fischbacher & Simon Gaechter, 2003, "Living in Two Neighborhoods – Social Interactions in the LAB," CESifo Working Paper Series, CESifo, number 954.
• Hans-Werner Sinn & Andrea Gebauer & Rüdiger Parsche, 2004, "The Ifo Institute’s Model for Reducing VAT Fraud: Payment First, Refund Later," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 5, issue 02, pages 30-34, October.
• Alfons Kühn, 2004, "Betrugsresistentere Umsatzsteuer - Eine Verpflichtung für Wirtschaft und Fiskus," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 57, issue 02, pages 10-14, January.
• Kurt Faltlhauser, 2004, "Wege zur Bekämpfung des Umsatzsteuerbetrugs - Grenzen und Risiken des geltenden Mehrwertsteuersystems," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 57, issue 02, pages 15-20, January.
• Hans-Werner Sinn & Rüdiger Parsche & Andrea Gebauer, 2004, "Das ifo-Modell zur Eindämmung des Mehrwertsteuerbetrugs: Erst zahlen, dann erstatten," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 57, issue 02, pages 34-38, January.
• Barbara Hendricks, 2004, "Ist-Versteuerung und ein Cross-Check-Verfahren," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 57, issue 02, pages 39-41, January.
• Christine Scheel, 2004, "Mehrwertsteuerhinterziehung und Modellansätze ihrer Vermeidung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 57, issue 02, pages 42-43, January.
• Dieter Ondracek, 2004, "Ein betrugssicheres Mehrwertsteuersystem wird es nicht geben," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 57, issue 02, pages 1-44, January.
• Andrea Gebauer, 2004, "Kommentar zum Entwurf eines Gesetzes zur Intensivierung der Bekämpfung der Schwarzarbeit und damit zusammenhängender Steuerhinterziehung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 57, issue 09, pages 10-17, May.
• Maria Ponomareva & Ekaterina Zhuravskaya, 2004, "Federal Tax Arrears in Russia: Liquidity Problems, Federal Redistribution, or Regional Resistance?," Working Papers, Center for Economic and Financial Research (CEFIR), number w0003, Feb.
• Odd-Helge Fjeldstad, 2004, "To pay or not to pay? Citizens' views on taxation in local authorities in Tanzania," CMI Working Papers, CMI (Chr. Michelsen Institute), Bergen, Norway, number WP 2004: 8.
• Bernard Fortin & Guy Lacroix & Marie Claire Villeval, 2004, "Tax Evasion and Social Interactions," CIRANO Working Papers, CIRANO, number 2004s-61, Dec.
• María Angélica Arbeláez Restrepo & Luis Alberto Zuleta & Lino Jaramillo & Miguel Ricardo Rueda, 2004, "Las tarjetas de crédito en Colombia: evolución e impacto sobre el consumo y el recaudo tributario," Coyuntura Económica, Fedesarrollo.
• VERDONCK, Magali, 2004, "A note on Kanbur and Keen : transfers to sustain fiscal cooperation," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2004002, Feb.
• Zhuravskaya, Ekaterina & Ponomareva, Maria, 2004, "Federal Tax Arrears in Russia: Liquidity Problems, Federal Redistribution or Russian Resistance?," CEPR Discussion Papers, Centre for Economic Policy Research, number 4267, Feb.
• Zingales, Luigi & Desai, Mihir & Dyck, Alexander, 2004, "Theft and Taxes," CEPR Discussion Papers, Centre for Economic Policy Research, number 4816, Dec.
• Benno Torgler, 2004, "Moral Suasion: An alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2004-01, Jan.
• Benno Torgler, 2004, "Tax Morale in Asian Countries," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2004-02, Jan.
• Friedrich Schneider & Robert Klinglmair, 2004, "Shadow Economies Around the World: What Do We Know?," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2004-03, Jan.
• Benno Torgler & Kristina Murphy, 2004, "Tax Morale in Australia: What Shapes it and Has it Changed over Time?," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2004-04, Jan.
• Benno Torgler, 2004, "A Knight Without a Sword or a Toothless Tiger? The Effects of Audit Courts on Tax Morale in Switzerland," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2004-06, Apr.
• Ronald G. Cummings & Jorge Martinez-Vazquez & Michael McKee & Benno Torgler, 2004, "Effects of Culture on Tax Compliance: A Cross Check of Experimental and Survey Evidence," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2004-13, Jun.
• James Alm & Benno Torgler, 2004, "Culture Differences and Tax Morale in the United States and in Europe," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2004-14, Jul.
• Benno Torgler & Friedrich Schneider, 2004, "Does Culture Influence Tax Morale? Evidence from Different European Countries," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2004-17, Jul.
• Bruno S. Frey & Benno Torgler, 2004, "Taxation and Conditional Cooperation," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2004-20, Aug.
• Benno Torgler & Friedrich Schneider, 2004, "Attitudes Towards Paying Taxes in Austria: An Empirical Analysis," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2004-27, Nov.
• Gilbert KOENIG, 2004, "La demande de billets de valeurs faciales élevées et les activités financières souterraines," Discussion Papers (REL - Recherches Economiques de Louvain), Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), number 2004042, Dec.
• Pablo Sanguinetti & Martin Besfamille, 2004, "Exerting local tax effort or lobbying for central transfers?: Evidence from Argentina," Econometric Society 2004 Latin American Meetings, Econometric Society, number 249, Aug.
• Torgler, Benno, 2004, "Tax morale in Asian countries," Journal of Asian Economics, Elsevier, volume 15, issue 2, pages 237-266, April.
• Borck, Rainald, 2004, "Stricter enforcement may increase tax evasion," European Journal of Political Economy, Elsevier, volume 20, issue 3, pages 725-737, September.
• Laura Sour, 2004, "An Economic Model of Tax Compliance with Individual Morality and Group Conformity," Economía Mexicana NUEVA ÉPOCA, CIDE, División de Economía, volume 0, issue 1, pages 43-61, January-J.
• Werner Gueth & Rupert Sausgruber, 2004, "Tax Morale and Optimal Taxation," Papers on Strategic Interaction, Max Planck Institute of Economics, Strategic Interaction Group, number 2004-12, Feb.
• Bernard Fortin & Guy Lacroix & Marie Claire Villeval, 2004, "Tax Evasion and Social Interactions," Post-Print, HAL, number halshs-00175016, Oct.
• Bernard Fortin & Guy Lacroix & Marie Claire Villeval, 2004, "Tax Evasion and Social Interactions," Post-Print, HAL, number halshs-00180104, Sep.
• Bjorvatn, Kjetil & Torsvik, Gaute & Tungodden, Bertil, 2004, "How middle-men can undermine anti-corruption reforms," Working Papers in Economics, University of Bergen, Department of Economics, number 12/04, Dec.
• Kolm, Ann-Sofie & Larsen, Birthe, 2004, "Does tax evasion affect unemployment and educational choice?," Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy, number 2004:4, Apr.
• Shima, Isilda, 2004, "The shadow economy in Norway: Demand for currency approach," Memorandum, Oslo University, Department of Economics, number 10/2004, Oct.
• Miguel Gómez de Antonio & Angel Alañón Pardo, 2004, "Evaluación y análisis espacial del grado de incumplimiento fiscal para las provincias españolas (1980-2000)," Hacienda Pública Española / Review of Public Economics, IEF, volume 171, issue 4, pages 9-32, december.
• Friedrich Schneider, 2004, "Shadow Economies around the World: What do we really know?," IAW Discussion Papers, Institut für Angewandte Wirtschaftsforschung (IAW), number 16, Jul.
• Auriol, Emmanuelle & Warlters, Michael, 2004, "Taxation Base in Developing Countries," IDEI Working Papers, Institut d'Économie Industrielle (IDEI), Toulouse, number 292, Jul.
• Alejandro Esteller, 2004, "Tax Evasion in Interrelated Taxes," Working Papers, Institut d'Economia de Barcelona (IEB), number 2004/2.
• Bruno S. Frey & Benno Torgler, 2004, "Taxation and Conditional Taxation," Working Papers, Institut d'Economia de Barcelona (IEB), number 2004/7.
• Maurizio Bovi, 2004, "The Dark, And Independent, Side Of Italy," ISAE Working Papers, ISTAT - Italian National Institute of Statistics - (Rome, ITALY), number 46, Nov.
• Schneider, Friedrich & Klinglmair, Robert, 2004, "Shadow Economies around the World: What Do We Know?," IZA Discussion Papers, IZA Network @ LISER, number 1043, Mar.
• Fortin, Bernard & Lacroix, Guy & Villeval, Marie Claire, 2004, "Tax Evasion and Social Interactions," IZA Discussion Papers, IZA Network @ LISER, number 1359, Oct.
• Falk, Armin & Fischbacher, Urs & Gächter, Simon, 2004, "Living in Two Neighborhoods: Social Interactions in the Lab," IZA Discussion Papers, IZA Network @ LISER, number 1381, Nov.
• Schneider, Friedrich, 2004, "The Size of the Shadow Economies of 145 Countries all over the World: First Results over the Period 1999 to 2003," IZA Discussion Papers, IZA Network @ LISER, number 1431, Dec.
• Friedrich Schneider & Robert Klinglmair, 2004, "Shadow economies around the world: what do we know?," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2004-03, Apr.
• Friedrich Schneider & Christina Burger, 2004, "Formal and informal labour markets: Challenges and policy in the Central and Eastern European new EU members and candidate countries," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2004-05, Jun.
• Juliet Schor, 2004, "Sustainable Consumption and Worktime Reduction," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2004-06, Jun.
• Klarita Gërxhani, 2004, "The Informal Sector in Developed and Less Developed Countries: A Literature Survey," Public Choice, Springer, volume 120, issue 3_4, pages 267-300, September.
• Vincze, János & Halpern, László & Koren, Miklós & Kőrösi, Gábor, 2004, "A minimálbér költségvetési hatásai
  [The budgetary effects of the minimum wage]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 4, pages 325-345.
• Tóth, István János & Semjén, András, 2004, "Rejtett gazdaság és adózási magatartás, 1996-2001
  [The hidden economy and taxation-related behaviour, 1996-2001]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 6, pages 560-583.
• Channing Arndt & Finn Tarp, 2004, "On Trade Policy Reform and the Missing Revenue: an Application to Mozambique," Discussion Papers, University of Copenhagen. Department of Economics, number 04-19, Oct.
• Stöwhase, Sven, 2004, "Asymmetric Capital Tax Competition with Profit Shifting," Discussion Papers in Economics, University of Munich, Department of Economics, number 454, Dec.
• Bernard Fortin & Guy Lacroix & Marie-Claire Villeval, 2004, "Tax Evasion and Social Interactions," Cahiers de recherche, CIRPEE, number 0432.
• K Blackburn & G F Forgues-Puccio, 2004, "Distribution and Development in a Model of Misgovernance," Centre for Growth and Business Cycle Research Discussion Paper Series, Economics, The University of Manchester, number 42.
• Lars P. Feld & Bruno S. Frey, 2004, "Illegal, Immoral, Fattening or What?: How Deterrence and Responsive Regulation Shape Tax Morale," Marburg Working Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung), number 200426.
• Michele Bernasconi & Alberto Zanardi, 2004, "Tax Evasion, Tax Rates, and Reference Dependence," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 60, issue 3, pages 422-445, September.
• Dean Yang, 2004, "Can Enforcement Backfire? Crime Displacement in the Context of Customs Reform in the Philippines," Working Papers, Research Seminar in International Economics, University of Michigan, number 520.
• Keith J. Crocker & Joel Slemrod, 2004, "Corporate Tax Evasion with Agency Costs," NBER Working Papers, National Bureau of Economic Research, Inc, number 10690, Aug.
• Joel Slemrod, 2004, "The Economics of Corporate Tax Selfishness," NBER Working Papers, National Bureau of Economic Research, Inc, number 10858, Oct.
• Slemrod, Joel, 2004, "The Economics of Corporate Tax Selfishness," National Tax Journal, National Tax Association;National Tax Journal, volume 57, issue 4, pages 877-899, December, DOI: 10.17310/ntj.2004.4.06.
• Jeremy Clark & Lana Friesen & Andrew Muller, 2004, "The Good, the Bad, and the Regulator: An Experimental Test of Two Conditional Audit Schemes," Economic Inquiry, Western Economic Association International, volume 42, issue 1, pages 69-87, January.

2003

• Ralph-C Bayer, 2003, "Income Tax Evasion with Morally Constraint Taxpayers: The Role of Evasion Opportunities and Evasion Cost," Adelaide Economics Working Papers, Adelaide University, School of Economics, number 2003-04.
• Ralph-C Bayer & Matthias Sutter, 2003, "The Excess Burden of Tax Evasion: An Experimental Detection-Concealment Contest," Adelaide Economics Working Papers, Adelaide University, School of Economics, number 2003-05.
• Ralph-C Bayer, 2003, "A Contest with the Taxman: The Impact of Tax Rates on Tax Evasion and Wastefully Invested Resources," Adelaide Economics Working Papers, Adelaide University, School of Economics, number 2003-06.
• Ralph-C Bayer, 2003, "Finding out Who the Crooks Are – Tax Evasion with Sequential Auditing," Adelaide Economics Working Papers, Adelaide University, School of Economics, number 2003-07.
• George Smatrakalev, 2003, "Family taxation - pros and cons," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 109-117.
• Tetsuo Ono, 2003, "Environmental Tax Policy and Long‐Run Economic Growth," The Japanese Economic Review, Japanese Economic Association, volume 54, issue 2, pages 203-217, June, DOI: 10.1111/1468-5876.00254.
• Torgler, Benno, 2003, "Tax Morale in Asian Countries," Working papers, Faculty of Business and Economics - University of Basel, number 2003/04.
• Andrea Gebauer & Rüdiger Parsche, 2003, "Evasion of Value-added Taxes in Europe: Ifo Approach to Estimating the Evasion of Value-added Taxes on the Basis of National Accounts Data (NAD)," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 1, issue 02, pages 40-44, February.
• Benno Torgler, 2003, "The Importance of Faith: Tax Morale and Religiosity," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2003-08, Oct.
• Benno Torgler, 2003, "Tax Morale and Institutions," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2003-09, Nov.
• Rainald Borck, 2003, "Voting on Redistribution with Tax Evasion," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 329.
• Franklin Steves & Alan Rousso, 2003, "Anti-corruption programmes in post-communist transition countries and changes in the business environment, 1999-2002," Working Papers, European Bank for Reconstruction and Development, Office of the Chief Economist, number 85, Nov.
• Kirchler, Erich & Maciejovsky, Boris & Schneider, Friedrich, 2003, "Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter?," Journal of Economic Psychology, Elsevier, volume 24, issue 4, pages 535-553, August.
• Ralph-C Bayer & Matthias Sutter, 2003, "The excess burden of tax evasion – An experimental detection-concealment contest," Papers on Strategic Interaction, Max Planck Institute of Economics, Strategic Interaction Group, number 2003-28, Oct.
• Ekaterina VOSTROKNUTOVA, 2003, "Shadow Economy, Rent-Seeking Activities and the Perils of Reinforcement of the Rule of Law," Economics Working Papers, European University Institute, number ECO2003/09.
• Manoj Atolia, 2003, "An OLG Model of Tax Evasion with Public Capital," Working Papers, Department of Economics, Florida State University, number wp2003_04_01, Apr.
• Manoj Atolia, 2003, "Public Investment, Tax Evasion and Welfare Effects of a Tariff Reform," Working Papers, Department of Economics, Florida State University, number wp2003_10_01, Oct, revised Oct 2008.
• Sergey Sinelnikov-Murylev & Said Batkibekov & Pavel Kadochnikov & Denis Nekipelov, 2003, "Assessment of the results of income tax reform in the Russian Federation," Research Paper Series, Gaidar Institute for Economic Policy, issue 52P, pages 139-139.
• Kolm, Anne-Sofie & Larsen, Birthe, 2003, "Wages, unemployment, and the underground economy," Working Papers, Copenhagen Business School, Department of Economics, number 11-2003, Oct.
• Vesterø Jensen, Carsten & Nielsen, Søren Bo, 2003, "Tax policy at the outskirts of EU: Greenland," Working Papers, Copenhagen Business School, Department of Economics, number 13-2003, Nov.
• Kolm, Ann-Sofie & Larsen, Birthe, 2003, "Does Tax Evation Affect Unemployment and Educational Choice?," Working Paper Series, Uppsala University, Department of Economics, number 2003:22, Sep.
• Peter Gottfried & Hannes Schellhorn, 2003, "Die Elastizität des zu versteuernden Einkommens. Messung und erste Ergebnisse zur empirischen Evidenz für die Bundesrepublik Deutschland," IAW Discussion Papers, Institut für Angewandte Wirtschaftsforschung (IAW), number 14, Feb.
• Benno Torgler, 2003, "Beyond Punishment: a tax compliance experiment with taxpayers in Costa Rica," Revista de Analisis Economico – Economic Analysis Review, Universidad Alberto Hurtado/School of Economics and Business, volume 18, issue 1, pages 27-56, June.
• P.B. Rakhe, 2003, "Estimation of tax leakage and its impact on fiscal health in Kerala," Centre for Development Studies, Trivendrum Working Papers, Centre for Development Studies, Trivendrum, India, number 347, Jul.
• Maurizio Bovi, 2003, "The Nature Of The Underground Economy. Some Evidence From Oecd Countries," ISAE Working Papers, ISTAT - Italian National Institute of Statistics - (Rome, ITALY), number 26, Nov.
• Biung-Ghi Ju & Eiichi Miyagawa & Toyotaka Sakai, 2003, "Non-Manipulable Division Rules in Claim Problems and Generalizations," WORKING PAPERS SERIES IN THEORETICAL AND APPLIED ECONOMICS, University of Kansas, Department of Economics, number 200307, Dec, revised Aug 2005.
• David Dreyer Lassen, 2003, "Ethnic Divisions and the Size of the Informal Sector," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 03-01, Jan.
• Sanjit Dhami & Ali al-Nowaihi, 2003, "Why Do People Pay Taxes? An Explanation Based On Loss Aversion And Overweighting of Low Probabilities," Discussion Papers in Economics, Division of Economics, School of Business, University of Leicester, number 03/18, Dec.
• Vivekananda Mukherjee & Sugata Marjit & Gautam Gupta, 2003, "Private Contribution for Public Projects: Government versus NGOs," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, volume 159, issue 3, pages 553-570, September.
• Fatih Savasan, 2003, "Modeling the Underground Economy in Turkey: Randomized Response and MIMIC Models," Journal of Economic Insight, Missouri Valley Economic Association, volume 29, issue 1, pages 49-76.
• Dan Anderberg & Alessandro Balestrino & Umberto Galmarini, 2003, "Search and Taxation in a Model of Underground Economic Activities," Economic Inquiry, Western Economic Association International, volume 41, issue 4, pages 647-659, October.
• Edgar L Feige, 2003, "Dynamics of Currency Substitution, Asset Substitution and De facto Dollarisation and Euroisation in Transition Countries," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, volume 45, issue 3, pages 358-383, September.
• Ялъмов, Тодор, 2003, "Неотчетената Икономическа Активност В Информационния Сектор В България: Проблеми, Въпроси И Оценки
  [Unrecorded economic activity in information sector in Bulgaria: problems, issues and assessments]," MPRA Paper, University Library of Munich, Germany, number 62232.
• Lipatov, Vilen, 2003, "Evolution of Tax Evasion," MPRA Paper, University Library of Munich, Germany, number 966, Jun, revised 06 Dec 2005.
• Benno Torgler & Christoph A. Schaltegger & Markus Schaffner, 2003, "Is Forgiveness Divine? A Cross-Culture Comparison of Tax Amnesties," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), volume 139, issue III, pages 375-396, September.
• Olivier Cadot & Jose Anson & Marcelo Olarreaga, 2003, "Tariff evasion and customs corruption : does pre-shipment inspection help?," Policy Research Working Paper Series, The World Bank, number 3156, Oct.
• Ekaterina Vostroknutova, 2003, "Shadow Economy, Rent-Seeking Activities and the Perils of Reinforcement of the Rule of Law," William Davidson Institute Working Papers Series, William Davidson Institute at the University of Michigan, number 2003-578, Mar.
• Edgar L. Feige, 2003, "Underground Activity And Institutional Change: Productive, Protective And Predatory Behavior In Transition Economies," Development and Comp Systems, University Library of Munich, Germany, number 0305001, May.
• Axel Dreher & Lars-H.R. Siemers, 2003, "The Intriguing Nexus Between Corruption and Capital Account Restrictions," Development and Comp Systems, University Library of Munich, Germany, number 0306004, Jun, revised 07 Jul 2005.
• Edgar L. Feige, 2003, "Defining And Estimating Underground And Informal Economies: The New Institional Economics Approach," Development and Comp Systems, University Library of Munich, Germany, number 0312003, Dec.
• Edgar L. Feige, 2003, "The Dynamics of Currency Substitution, Asset Substitution and De facto Dollarization and Euroization in Transition Countries," Macroeconomics, University Library of Munich, Germany, number 0302005, Feb.
• Edgar L. Feige & Ivica Urban, 2003, "Estimating the Size and Growth of Unrecorded Economic Activity in Transition Countries: A Re-evaluation of Electric Consumption Method Estimates and their Implications," Macroeconomics, University Library of Munich, Germany, number 0311010, Nov.
• Marisa Ratto & Thibaud Vergé, 2003, "Optimal Audit Policy and Heterogenous Agents," Public Economics, University Library of Munich, Germany, number 0301001, Jan.
• Simon Johnson & Daniel Kaufmann & John McMillan & Christopher Woodruff, 2003, "Why Do Firms Hide? Bribes and Unofficial Activity after Communism," Public Economics, University Library of Munich, Germany, number 0308004, Aug.
• Neumärker, Karl Justus Bernhard & Pech, Gerald, 2003, "The Role of Beliefs for the Sustainability of the Fiscal Constitution," CSLE Discussion Paper Series, Saarland University, CSLE - Center for the Study of Law and Economics, number 2003-01.

2002

• Albu, Lucian-Liviu & Daianu, Daniel & Pavelescu, Florin-Marius, 2002, "Underground economy quantitative models. Some applications to Romania’s case," MPRA Paper, University Library of Munich, Germany, number 14210, Jan.
• Giles, David E..A. & Tedds, Lindsay M. & Werkneh, Gugsa, 2002, "The Canadian Underground and Measured Economies: Granger Causality Results," MPRA Paper, University Library of Munich, Germany, number 39786.
• Cebula, Richard & McGrath, Richard & Paul, Chris, 2002, "A Cost Benefit Analysis of Voting," MPRA Paper, University Library of Munich, Germany, number 58430, Mar.
• Bontems, P. & Bourgeon, J.M., 2002, "Technological standards, environmental taxation and pollution monitoring," Economics Working Paper Archive (Toulouse), French Institute for Agronomy Research (INRA), Economics Laboratory in Toulouse (ESR Toulouse), number 40.
• Kanokpan Lao-Araya, 2002, "How Can Cambodia, Lao PDR, Myanmar, and Viet Nam Cope with Revenue Lost Due to AFTA Tariff Reductions?," ADB Economics Working Paper Series, Asian Development Bank, number 29, Nov.
• Lars P. Feld & Bruno S. Frey, 2002, "Trust breeds trust: How taxpayers are treated," Economics of Governance, Springer, volume 3, issue 2, pages 87-99, July, DOI: 10.1007/s101010100032.
• David Giles & Lindsay Tedds & Gugsa Werkneh, 2002, "The Canadian underground and measured economies: Granger causality results," Applied Economics, Taylor & Francis Journals, volume 34, issue 18, pages 2347-2352, DOI: 10.1080/00036840210148021.
• Klarita Gërxhani & Arthur Schram, 2002, "Tax Evasion and the Source of Income," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 02-098/1, Oct.
• Maxim Bouev, 2002, "Official Regulations and the Shadow Economy: A Labour Market Approach," William Davidson Institute Working Papers Series, William Davidson Institute at the University of Michigan, number 524, Dec.
• Robin Boadway & Nicolas Marceau & Steeve Mongrain, 2002, "Joint tax evasion," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 35, issue 3, pages 417-435, August, DOI: 10.1111/1540-5982.00138.
• Edgar L. Feige & Vedran Šošiæ & Michael Faulend & Velimir Šonje, 2002, "Unofficial Dollarization in Latin America: Currency Substitution, Network Externalities and Irreversibility," International Finance, University Library of Munich, Germany, number 0205002, May.
• Edgar Feige & James Dean, 2002, "Dollarization and Euroization in Transition Countries: Currency Substitution, Asset Substitution, Network Externalities and Irreversibility," International Finance, University Library of Munich, Germany, number 0205003, May.
• Jan Hanousek & Filip Palda, 2002, "The Evolution of Tax Evasion in the Czech Republic: A Markov Chain Analysis," Public Economics, University Library of Munich, Germany, number 0205002, May.
• Jan Hanousek & Filip Palda, 2002, "Why People Evade Taxes in the Czech and Slovak Republics: A Tale of Twins," Public Economics, University Library of Munich, Germany, number 0205003, May.
• Jan Hanousek & Filip Palda, 2002, "Quality of Government Services and the Civic Duty to Pay Taxes in the Czech and Slovak Republics, and other Transition Countries," Public Economics, University Library of Munich, Germany, number 0209007, Sep.
• Schäfer, Anne & Spengel, Christoph, 2002, "ICT and international corporate taxation: tax attributes and scope of taxation," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 02-81.
• Roberta Zizza, 2002, "Metodologie di stima dell�economia sommersa: un�applicazione al caso italiano," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area, number 463, Dec.
• Marisa Ratto & Thibaud Verge, 2002, "Optimal Audit Policy and Heterogenous Agents," The Centre for Market and Public Organisation, The Centre for Market and Public Organisation, University of Bristol, UK, number 02/054, Dec.
• Jean-François Gautier, 2002, "Taxation optimale de la consommation et biens informels," Revue économique, Presses de Sciences-Po, volume 53, issue 3, pages 599-610.
• Odd-Helge Fjeldstad, 2002, "Fighting fiscal corruption: The case of the Tanzania Revenue Authority," CMI Working Papers, CMI (Chr. Michelsen Institute), Bergen, Norway, number WP 2002:3.
• Robin Boadway & Nicolas Marceau & Steeve Mongrain, 2002, "Joint tax evasion," Canadian Journal of Economics, Canadian Economics Association, volume 35, issue 3, pages 417-435, August, DOI: 10.1111/1540-5982.00138.
• Waly Wane, 2002, "Income Taxation and Tax Evasion in a Finite Economy," Annals of Economics and Finance, Society for AEF, volume 3, issue 2, pages 407-431, November.