Research classified by Journal of Economic Literature (JEL) codes

2004

• 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," School of Economics and Public Policy Working Papers, University of Adelaide, School of Economics and Public Policy, number 2003-04.
• Ralph-C Bayer & Matthias Sutter, 2003, "The Excess Burden of Tax Evasion: An Experimental Detection-Concealment Contest," School of Economics and Public Policy Working Papers, University of Adelaide, School of Economics and Public Policy, number 2003-05.
• Ralph-C Bayer, 2003, "A Contest with the Taxman: The Impact of Tax Rates on Tax Evasion and Wastefully Invested Resources," School of Economics and Public Policy Working Papers, University of Adelaide, School of Economics and Public Policy, number 2003-06.
• Ralph-C Bayer, 2003, "Finding out Who the Crooks Are – Tax Evasion with Sequential Auditing," School of Economics and Public Policy Working Papers, University of Adelaide, School of Economics and Public Policy, 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.
• 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.
• Rainald Borck, 2002, "Stricter Enforcement May Increase Tax Evasion," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 297.
• Berkowitz, Daniel & DeJong, David N., 2002, "Accounting for growth in post-Soviet Russia," Regional Science and Urban Economics, Elsevier, volume 32, issue 2, pages 221-239, March.
• Vasin Alexander & Vasina Polina, 2002, "Tax Optimization under Tax Evasion: The Role of Penalty Constraints," EERC Working Paper Series, EERC Research Network, Russia and CIS, number 01-09e, Aug.
• P. Bontems & J.-M. Bourgeon, 2002, "Technological standards, environmental taxation and pollution monitoring," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2002-10.
• Werner Güth & Sabine Strauß & Matthias Sutter, 2002, "Tax evasion and state productivity – An experimental study," Papers on Strategic Interaction, Max Planck Institute of Economics, Strategic Interaction Group, number 2002-37, Nov.
• Nestor Gandelman & Ruben Hernandez-Murillo, 2002, "Tax competition and tax harmonization with evasion," Working Papers, Federal Reserve Bank of St. Louis, number 2002-015, DOI: 10.20955/wp.2002.015.
• Graversen, Ebbe Krogh & Smith, Nina, 2002, "Tax Evasion and Work in the Underground Sector," CLS Working Papers, University of Aarhus, Aarhus School of Business, Centre for Labour Market and Social Research, number 01-2, Jun.
• Kolm, Ann-Sofie & Larsen, Birthe, 2002, "Social norm, the informal sector and unemployment," Working Papers, Copenhagen Business School, Department of Economics, number 04-2002, May.
• Eide, Erling, 2002, "Optimal Provision of Public Goods with Rank Dependent Expected Utility," Memorandum, Oslo University, Department of Economics, number 03/2003, Oct.
• Julio López Laborda & Fernando Rodrigo Sauco, 2002, "El análisis económico de las amnistías fiscales: ¿Qué hemos aprendido hasta ahora?," Hacienda Pública Española / Review of Public Economics, IEF, volume 163, issue 4, pages 121-153, December.
• Sanja Madzarevic-Sujster, 2002, "An Estimate of Tax Evasion in Croatia," Occasional paper series, Institute of Public Finance, number 13, Apr.
• Schneider, Friedrich, 2002, "The Size and Development of the Shadow Economies of 22 Transition and 21 OECD Countries," IZA Discussion Papers, IZA Network @ LISER, number 514, Jun.
• Agnar Sandmo, 2002, "Efficient Environmental Policy with Imperfect Compliance," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, volume 23, issue 1, pages 85-103, September, DOI: 10.1023/A:1020236324130.
• Stöwhase, Sven, 2002, "Profit Shifting opportunities, Multinationals, and the determinants of FDI," Discussion Papers in Economics, University of Munich, Department of Economics, number 29, Dec.
• Ann-Sofie Kolm & Birthe Larsen, 2002, "Social Norm, the Informal Sector, and Unemployment," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 59, issue 3, pages 407-407, August.
• Benno Torgler, 2002, "Does Culture Matter? Tax Morale in East-West-German Comparison," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 59, issue 4, pages 504-528, December.

2001

• Inés Macho-Stadler & David Pérez-Castrillo, 2001, "Settlement in Tax Evasion Prosecution," UFAE and IAE Working Papers, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC), number 495.01, Oct.
• Jordi Caball?Author-Email: Jordi.Caballe@uab.es & Judith Panad?, 2001, "On the Relation between Tax Rates and Evasion in a Multi-period Economy," UFAE and IAE Working Papers, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC), number 500.01, Oct.
• Francisco de Castro & José M. González-Páramo & Pablo Hernández de Cos, 2001, "Evaluating the dynamics of fiscal policy in Spain: patterns of interdependence and consistency of public expenditure and revenues," Working Papers, Banco de España, number 0103.
• David E.A. Giles & Gugsa T. Werkneh & Betty J. Johnson, 2001, "Asymmetric Responses of the Underground Economy to Tax Changes: Evidence From New Zealand Data," The Economic Record, The Economic Society of Australia, volume 77, issue 237, pages 148-159, June, DOI: 10.1111/1475-4932.00010.
• Søren Bo Nielsen, 2001, "A Simple Model of Commodity Taxation and Cross‐border Shopping," Scandinavian Journal of Economics, Wiley Blackwell, volume 103, issue 4, pages 599-623, December, DOI: 10.1111/1467-9442.00262.
• Rudiger Ahrend & Carlos Winograd, 2001, "Fiscalité imparfaite et privatisation de masse. L'économie politique des coalitions changeantes," Revue économique, Presses de Sciences-Po, volume 52, issue 3, pages 517-529.
• Kimberley A. Scharf, 2001, "International capital tax evasion and the foreign tax credit puzzle," Canadian Journal of Economics, Canadian Economics Association, volume 34, issue 2, pages 465-480, May.
• André Fourçans & Thierry Warin, 2001, "Tax Harmonization versus Tax Competition in Europe: A Game Theoretical Approach," Cahiers de recherche CREFE / CREFE Working Papers, CREFE, Université du Québec à Montréal, number 132, Apr.
• Maurizio Bovi & Laura Castellucci, 2001, "Cosa sappiamo dell'economia sommersa in Italia al di l? dei luoghi comuni? Alcune proposizioni empiricamente fondate," ECONOMIA PUBBLICA, FrancoAngeli Editore, volume 2001, issue 6.
• Erik Fjaerli & Diderik Lund, 2001, "The choice between owner's wages and dividends under the dual income tax," Finnish Economic Papers, Finnish Economic Association, volume 14, issue 2, pages 104-119, Autumn.
• Bjorvatn, K. & Cappelen, A.W., 2001, "Income Distribution and Tax Competition," Papers, Norwegian School of Economics and Business Administration-, number 29/2001.
• Kolm, A.S. & Larsen, B., 2001, "Wages, Unemployment, and the Underground Economy," Papers, Uppsala - Working Paper Series, number 2001:08.
• Kolm, A.S. & Larsen, B., 2001, "Moral, The Informal Sector, and Unemployment," Papers, Uppsala - Working Paper Series, number 2001:09.
• Kolm, Ann-Sofie & Larsen, Birthe, 2001, "Wages, Unemployment, and the Underground Economy," Working Paper Series, Uppsala University, Department of Economics, number 2001:8, Feb.
• Kolm, Ann-Sofie & Larsen, Birthe, 2001, "Moral, the Informal Sector, and Unemployment," Working Paper Series, Uppsala University, Department of Economics, number 2001:9, Feb.
• Erling Eide, 2001, "Rank dependent expected utility models of tax evasion," ICER Working Papers, ICER - International Centre for Economic Research, number 27-2001, Nov.
• Goerke, Laszlo, 2001, "Tax Evasion in a Unionised Economy," IZA Discussion Papers, IZA Network @ LISER, number 382, Oct.
• Friedrich Schneider & Erich Kirchler & Boris Maciejovsky, 2001, "Tax avoidance, tax evasion, and tax flight: Do legal differences matter?," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2001-04, Mar.
• Semjén, András, 2001, "Az adóadminisztráció eredményessége és a rejtett gazdaság
  [The effectiveness of tax administration and the hidden economy]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 3, pages 219-243.
• Tóth, István János & Szántó, Zoltán, 2001, "A rejtett gazdaság és az ellene való fellépés tényezői
  [The hidden economy and the factors involved in combating it]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 3, pages 203-218.
• Feige, Edgar L., 2001, "Starting Over: The Automated Payment Transaction Tax," MPRA Paper, University Library of Munich, Germany, number 11533, Mar.
• Cebula, Richard & McGrath, Richard, 2001, "A Further Inquiry into Determinants of Aggregate Income Tax Evasion," MPRA Paper, University Library of Munich, Germany, number 59489, Jun.
• Carlos Winograd & Rudiger Ahrend, 2001, "Fiscalité imparfaite et privatisation de masse. L'économie politique des coalitions changeantes," Revue Économique, Programme National Persée, volume 52, issue 3, pages 517-529, DOI: 10.3406/reco.2001.410333.
• Richard J. Cebula, 2001, "Impact of income-detection technology and other factors on aggregate income tax evasion:the case of the United States," BNL Quarterly Review, Banca Nazionale del Lavoro, volume 54, issue 219, pages 401-415.
• Richard J. Cebula, 2001, "Impact of income-detection technology and other factors on aggregate income tax evasion:the case of the United States," Banca Nazionale del Lavoro Quarterly Review, Banca Nazionale del Lavoro, volume 54, issue 219, pages 401-415.
• Albu, Lucian Liviu, 2001, "Tax Evasion And The Size Of Underground Economy: A Theoretical And Empirical Investigation," Journal for Economic Forecasting, Institute for Economic Forecasting, volume 0, issue 1, pages 16-31, June.
• Marchese, Carla & Privileggi, Fabio, 2001, "Who participates in tax amnesties? Self-selection of risk-averse taxpayers," POLIS Working Papers, Institute of Public Policy and Public Choice - POLIS, number 21, Oct.
• Kimberley A. Scharf, 2001, "International capital tax evasion and the foreign tax credit puzzle," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 34, issue 2, pages 465-480, May, DOI: 10.1111/0008-4085.00084.
• Filip Palda, 2001, "A New Look at the Laffer Curve and the Displacement Loss from Tax Evasion," Public Economics, University Library of Munich, Germany, number 0111006, Nov.
• Kirchler, Erich & Maciejovsky, Boris & Schneider, Friedrich, 2001, "Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter?," SFB 373 Discussion Papers, Humboldt University of Berlin, Interdisciplinary Research Project 373: Quantification and Simulation of Economic Processes, number 2001,43.

2000

• Cebula, Richard & Saltz, Ira, 2000, "An Empirical Note on Tax Auditing and the Size of the Underground Economy in the United States, 1962-1980," MPRA Paper, University Library of Munich, Germany, number 50559, Mar.
• Soldatos, Gerasimos T. & Zikos, Spyros, 2000, "Money, «Laissez-Faire» and the Underground Economy," MPRA Paper, University Library of Munich, Germany, number 57628, Dec.
• Cebula, Richard & McGrath, Richard, 2000, "An Empirical Note on Determinants of Income Tax Evasion, 1973-1997," MPRA Paper, University Library of Munich, Germany, number 58549, Sep.
• Robin Boadway & Nicolas Marceau & Steeve Mongrain, 2000, "Tax Evasion and Trust," Discussion Papers, Department of Economics, Simon Fraser University, number dp00-05, revised Feb 2000.
• David E. A. Giles & Betty J. Johnson, 2000, "Taxes, Risk-Aversion, and the Size of the Underground Economy: A Nonparametric Analysis With New Zealand Data," Econometrics Working Papers, Department of Economics, University of Victoria, number 0006, May.
• Jonathan M. Siegel & Alan J. Auerbach, 2000, "Capital-Gains Realizations of the Rich and Sophisticated," American Economic Review, American Economic Association, volume 90, issue 2, pages 276-282, May.
• Robin Boadway & Maurice Marchand & Pierre Pestieau, 2000, "Redistribution with Unobservable Bequests: A Case for Taxing Capital Income," Scandinavian Journal of Economics, Wiley Blackwell, volume 102, issue 2, pages 253-267, June, DOI: 10.1111/1467-9442.00198.
• Cristóbal José Borrero Moro, 2000, "Las cooperativas de crédito como entidades colaboradoras de la Administración tributaria," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 36, pages 51-78, December.
• Rudy Douven & Victoria Shestalova & Rein Halbersma & Katalin Katona, 2011, "Vertical integration and exclusive vertical restraints in health-care markets," CPB Discussion Paper, CPB Netherlands Bureau for Economic Policy Analysis, number 172, Mar.
• Adam Elbourne & Henk Kranendonk & Rob Luginbuhl & Bert Smid & Martin Vromans, 2008, "Evaluating CPB's published GDP growth forecasts; a comparison with individual and pooled VAR based forecasts," CPB Document, CPB Netherlands Bureau for Economic Policy Analysis, number 172, Oct.
• Joeri Gorter & A. Parikh, 2000, "How mobile is capital within the European Union?," CPB Research Memorandum, CPB Netherlands Bureau for Economic Policy Analysis, number 172, Nov.
• Robin Boadway & Nicolas Marceau & Steeve Mongrain, 2000, "Tax Evasion and Trust," Cahiers de recherche CREFE / CREFE Working Papers, CREFE, Université du Québec à Montréal, number 104, Feb.
• Jean-François Gautier, 2000, "Réformes douanières au Bénin et libéralisation commerciale du Nigeria : Un modèle EGC avec concurrence imparfaite appliquée au commerce trans-frontalier," Working Papers, DIAL (Développement, Institutions et Mondialisation), number DT/2000/03.
• Fortin, Bernard & Lacroix, Guy & Montmarquette, Claude, 2000, "Are Underground Workers More Likely to be Underground Consumers?," Economic Journal, Royal Economic Society, volume 110, issue 466, pages 838-860, October.
• Ines Macho-Stadler & David Perez-Castrillo, 2000, "Auditing with Signals," Econometric Society World Congress 2000 Contributed Papers, Econometric Society, number 0660, Aug.
• Eduardo Engel & James Hines, 2000, "Understanding Tax Evasion Dynamics," Econometric Society World Congress 2000 Contributed Papers, Econometric Society, number 1117, Aug.
• Johnson, Simon & Kaufmann, Daniel & McMillan, John & Woodruff, Christopher, 2000, "Why do firms hide? Bribes and unofficial activity after communism," Journal of Public Economics, Elsevier, volume 76, issue 3, pages 495-520, June.
• Panova Elena & Vasin Alexander, 2000, "Tax Collection and Corruption in Fiscal Bodies," EERC Working Paper Series, EERC Research Network, Russia and CIS, number 99-10e, May.
• Rai, A.S., 2000, "Beat a Cheat: Hotlines to Taget the Poor," Papers, Chicago - Graduate School of Business, number 22.
• Michael Faulend & Vedran Šošić, 2000, "Is Unofficial Economy a Source of Corruption?," Working Papers, The Croatian National Bank, Croatia, number 2, Jan.
• Friedrich Schneider, 2000, "The Increase of the size of the shadow economy of 18 OECD countries: Some preliminary explanations," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2000-08, Apr.
• Friedrich Schneider, 2000, "Illegal activities, but still values added ones (?): size, causes, and measurement of the shadow economies all over the world," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria, number 2000-10, May.
• Sanyal, Amal & Gang, Ira N & Goswami, Omkar, 2000, "Corruption, Tax Evasion and the Laffer Curve," Public Choice, Springer, volume 105, issue 1-2, pages 61-78, October.
• Kornai, János & Gál, Róbert Iván & Bognár, Géza, 2000, "Hálapénz a magyar egészségügyben
  [Gratitude money in the Hungarian health sector]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 4, pages 293-320.
• Georg Tillmann, 2001, "Tax Evasion in an Open Economy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 57, issue 2, pages 155-181, March.
• Joel Slemrod & Shlomo Yitzhaki, 2000, "Tax Avoidance, Evasion, and Administration," NBER Working Papers, National Bureau of Economic Research, Inc, number 7473, Jan.

1999

• Bernard Fortin & Guy Lacroix & Claude Montmarquette, 1997, "Are Underground Workers More Likely To Be Underground Consumers?," CIRANO Working Papers, CIRANO, number 97s-28, Jun.
• Roberto Steiner & Carolina Soto, 1999, "Cinco ensayos sobre tributación en Colombia," Cuadernos de Fedesarrollo, Fedesarrollo, number 12735, Jan.
• Johnson, Simon & McMillan, John & Woodruff, Christopher, 1999, "Why do Firms Hide? Bribes and Unofficial Activity After Communism," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 2105, Mar.
• Simon Johnson & Daniel Kaufmann & John McMillan & Christopher Woodruff, 1999, "Why do firms hide? Bribes and unofficial activity after Communism," Working Papers, European Bank for Reconstruction and Development, Office of the Chief Economist, number 42, Oct.
• Hindriks, Jean & Keen, Michael & Muthoo, Abhinay, 1999, "Corruption, extortion and evasion," Journal of Public Economics, Elsevier, volume 74, issue 3, pages 395-430, December.
• Hindriks, J., 1999, "The Targeting of Social Security: a Tax Reform Approach," Discussion Papers, University of Exeter, Department of Economics, number 9918.
• Hindriks, J., 1999, "Income Tax Compliance: the No-Commitment Game," Discussion Papers, University of Exeter, Department of Economics, number 9919.
• Hindriks, J., 1999, "Optimal Tax Mix and Public Goods Supply Under Multilateral Tax Evasion," Discussion Papers, University of Exeter, Department of Economics, number 9920.
• Forsfält, Tomas, 1999, "Tax Evasion: A Real Option Approach," Research Papers in Economics, Stockholm University, Department of Economics, number 1999:19, Nov.
• Inés Macho-Stadler & David Pérez-Castrillo, 1999, "Auditing with Signals," CIE Discussion Papers, University of Copenhagen. Department of Economics. Centre for Industrial Economics, number 1999-08, Jun.
• Eduardo M.R.A. Engel & James R. Hines, Jr., 1999, "Understanding Tax Evasion Dynamics," NBER Working Papers, National Bureau of Economic Research, Inc, number 6903, Jan.
• Christopher M. Snyder, 1999, "Bounding the benefits of stochastic auditing: The case of risk-neutral agents," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), volume 14, issue 1, pages 247-253.
• Klarita Gerxhani, 1999, "Informal Sector in Developed and less Developed Countries: A Literature Survey," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 99-083/2, Nov.
• Marchese, Carla & Privileggi, Fabio, 1999, "Taxpayers Attitudes Toward Risk and Amnesty Participation: Economic Analysis and Evidence for the Italian Case," POLIS Working Papers, Institute of Public Policy and Public Choice - POLIS, number 6, Jul.
• David E. A. Giles & Betty J. Johnson, 1999, "Taxes, Risk-Aversion, and the Size of the Underground Economy: A Nonparametric Analysis With New Zealand Data," Econometrics Working Papers, Department of Economics, University of Victoria, number 9910, Aug.
• David E. A. Giles & Gugsa T. Werkneh & Betty J. Johnson, 1999, "Asymmetric Responses of the Underground Economy to Tax Changes: Evidence From New Zealand Data," Econometrics Working Papers, Department of Economics, University of Victoria, number 9911, Aug.
• Daniel Berkowitz and David N. DeJong & Daniel Berkowitz and David N. DeJong, 1999, "Accounting for Growth in Post-Soviet Russia," William Davidson Institute Working Papers Series, William Davidson Institute at the University of Michigan, number 256, Nov.

1998

• R.J. Cebula, 1998, "Determinants of aggregate income-tax-evasion behaviour: the case of US," BNL Quarterly Review, Banca Nazionale del Lavoro, volume 51, issue 206, pages 273-290.
• R.J. Cebula, 1998, "Determinants of aggregate income-tax-evasion behaviour: the case of US," Banca Nazionale del Lavoro Quarterly Review, Banca Nazionale del Lavoro, volume 51, issue 206, pages 273-290.
• Ira N. Gang & Arindam Das-Gupta, 1998, "Decomposing Revenue Effects of Tax Evasion, Base Broadening and Tax Rate Reduction," Departmental Working Papers, Rutgers University, Department of Economics, number 199506, Jul.
• Ira N. Gang & Amal Sanyal & Omkar Goswami, 1998, "Corruption, Tax Evasion and the Laffer Curve," Departmental Working Papers, Rutgers University, Department of Economics, number 199604, Jul.
• Daniel Berkowitz & David N. DeJong, 1998, "Accounting for Growth in Post-Soviet Russia," William Davidson Institute Working Papers Series, William Davidson Institute at the University of Michigan, number 127, Jan.
• John Toye, 1998, "Corruption, The Re-Design of Tax Systems and the Value-Added Tax," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, volume 1, issue 1, pages 45-60, May.
• Filip Palda, 1998, "Evasive Ability and the Efficiency Cost of the Underground Economy," Canadian Journal of Economics, Canadian Economics Association, volume 31, issue 5, pages 1118-1138, November.
• Roberto Steiner & Carolina Soto, 1998, "IVA : productividad, evasión y progresividad," Working Papers Series. Documentos de Trabajo, Fedesarrollo, number 9208, Feb.
• Simon Commander & Christian Mumssen, 1998, "Understanding barter in Russia," Working Papers, European Bank for Reconstruction and Development, Office of the Chief Economist, number 37, Dec.
• Eduardo Engel & James R. Hines Jr., 1998, "Understanding Tax Evasion Dynamics," Documentos de Trabajo, Centro de Economía Aplicada, Universidad de Chile, number 47.
• Papatheodorou, Christos, 1998, "Inequality in Greece: an analysis by income source," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 6594, Jul.
• Hindriks, J. & Keen, M. & Muthoo, A., 1998, "Corruption, Extortion and Evasion," Discussion Papers, University of Exeter, Department of Economics, number 9809.
• Ken Angelin & L. Peter Jennergren, 1998, "Partner leasing in Sweden : a case study in financial innovation and re-regulation," Finnish Economic Papers, Finnish Economic Association, volume 11, issue 1, pages 3-18, Spring.
• Sandmo, A., 1998, "Efficient Environmental Policy with Imperfect Compliance," Papers, Norwegian School of Economics and Business Administration-, number 8/98.
• Boadway, Robin & Keen, Michael, 1998, "Evasion and Time Consistency in the Taxation of Capital Income," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, volume 39, issue 2, pages 461-476, May.
• Enste, Dominik & Schneider, Friedrich, 1998, "Increasing Shadow Economies all over the World - Fiction or Reality?," IZA Discussion Papers, IZA Network @ LISER, number 26, Dec.
• Gregor A. Larbig, 1998, "Argumente für die Harmonisierung der indirekten Steuern in der EG," Working Paper Series B, Friedrich Schiller University of Jena, School of of Economics and Business Administration, number 1998-09, Jun.
• Marsha Blumenthal & Charles Christian & Joel Slemrod, 1998, "The Determinants of Income Tax Compliance: Evidence from a Controlled Experiment in Minnesota," NBER Working Papers, National Bureau of Economic Research, Inc, number 6575, May.
• Eide, Erling, 1998, "Optimal Provision of Public Goods with Rank Dependent Expected Utility," Public Finance = Finances publiques, , volume 53, issue 3-4, pages 296-311.

1997

• BOADWAY, Robin & MARCHAND, Maurice & PESTIEAU, Pierre, 1997, "Redistribution with unobservable bequests: a case for taxing capital income," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 1997070, Sep.
• Besley, Timothy & Preston, Ian & Ridge, Michael, 1997, "Fiscal anarchy in the UK: Modelling poll tax noncompliance," Journal of Public Economics, Elsevier, volume 64, issue 2, pages 137-152, May.
• Salvador López, 1997, "Imposición óptima: un panorama introductorio," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 38, issue 02, pages 12-35.
• Ignacio Mauleón & Jordi Sarda, 1997, "Estimación cuantitativa de la economía sumergida en España," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 39, issue 03, pages 124-135.
• Friedrich Schneider, 1997, "El tamaño de la economía sumergida en los países de Europa occidental," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 39, issue 03, pages 136-151.