Research classified by Journal of Economic Literature (JEL) codes

2002

• 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.
• Said Batkibekov & Yury Bobylev & Pavel Kadochnikov & K. Nepesov & S. Ponomarenko & Sergey Sinelnikov-Murylev & Ilya Trunin & Elena Shkrebela, 2002, "Tax reform in Russia: Analysis of initial results and future prospects," Research Paper Series, Gaidar Institute for Economic Policy, issue 50P, pages 364-364.
• 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.
• Said Batkibekov & Pavel Kadochnikov & Oleg Lugovoy & Sergey Sinelnikov-Murylev & Ilya Trunin & Elena Shkrebela & Elena Serova & Irina khramova, 2000, "Problems with Russia's tax system: Theory, experience, and reform," Research Paper Series, Gaidar Institute for Economic Policy, issue 19P, pages 1106-1106.
• 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, Centre for Economic Policy Research, 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

• 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.
• 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.

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.
• Francisco Javier Sasigain, 1997, "Una evaluación macroeconómica del fraude fiscal en el IVA en el País Vasco," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 39, issue 03, pages 152-185.
• Massimo Bordignon & Alberto Zanardi, 1997, "Tax Evasion in Italy," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, volume 56, issue 3-4, pages 169-210, December.
• Kimberley Scharf, 1997, "International capital tax evasion and the foreign tax credit puzzle," IFS Working Papers, Institute for Fiscal Studies, number W97/11, Aug.
• Pang Ryong Kim, 1997, "Tax Evasion and Pricing Schemes for Monopolist," Korean Economic Review, Korean Economic Association, volume 13, issue 2, pages 111-121.
• Fortin, Bernard & Lacroix, Guy & Montmarquette, Claude, 1997, "Are Underground Workers More Likely to be Underground Consumers?," Cahiers de recherche, Université Laval - Département d'économique, number 9710.
• Bardsley, P., 1997, "Tax Compliance Games with Imperfect Auditing," Department of Economics - Working Papers Series, The University of Melbourne, number 548.
• Marchese, Carla & Privileggi, Fabio, 1997, "Taxpayers' Attitudes toward Risk and Amnesty Participation: Economic Analysis and Evidence for the Italian Case," Public Finance = Finances publiques, , volume 52, issue 3-4, pages 394-410.
• Feige, Edgar L., 1997, "Revised estimates of the Underground Economy: Implications of US Currency held abroad," MPRA Paper, University Library of Munich, Germany, number 13805.
• Schmidtchen, Dieter & Kirstein, Roland, 1997, "Imperfect Decision-Making and the Tax Payer Puzzle," CSLE Discussion Paper Series, Saarland University, CSLE - Center for the Study of Law and Economics, number 97-01.

1996

• Joel Slemrod & Shlomo Yitzhaki, 1996, "The Costs of Taxation and the Marginal Efficiency Cost of Funds," IMF Staff Papers, Palgrave Macmillan, volume 43, issue 1, pages 172-198, March.
• Nadeem Ul Haque & Ratna Sahay, 1996, "Do Government Wage Cuts Close Budget Deficits? Costs of Corruption," IMF Staff Papers, Palgrave Macmillan, volume 43, issue 4, pages 754-778, December.
• Bardsley, Peter, 1996, "Tax Compliance Games with Imperfect Auditing," Public Finance = Finances publiques, , volume 51, issue 4, pages 473-489.
• Olivella, Pau, 1996, "Tax Amnesties and Tax Evasion Inertia," Public Finance = Finances publiques, , volume 51, issue 4, pages 572-589.
• Coleman, Stephen, 1996, "The Minnesota income tax compliance experiment: State tax results," MPRA Paper, University Library of Munich, Germany, number 4827, Apr.
• Cebula, Richard, 1996, "An Empirical Analysis of the Impact of Government Tax and Auditing Policies on the Size of the Underground Economy: The Case of the United States, 1973-94," MPRA Paper, University Library of Munich, Germany, number 49810, Jan.
• Merz, Joachim, 1996, "Schattenwirtschaft und Arbeitsplatzschaffung," MPRA Paper, University Library of Munich, Germany, number 7224, Jun.
• Inés Macho-Stadler & J. Pérez-Castrillo, 1996, "Optimal tax auditing when some individuals need not file," Review of Economic Design, Springer;Society for Economic Design, volume 2, issue 1, pages 99-115, December, DOI: 10.1007/BF02499127.
• Susan Pozo (ed.), 1996, "Exploring the Underground Economy," Books from Upjohn Press, W.E. Upjohn Institute for Employment Research, number eue, ISBN: ARRAY(0x7186cd48).
• Olivella, P, 1996, "Tax Amnesties and Tax Evasion Inertia," UFAE and IAE Working Papers, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC), number 363.96.
• Hindriks, J. & Keen, M. & Muthoo, A., 1996, "Corruption, Extortion and Evasion," Papers, Notre-Dame de la Paix, Sciences Economiques et Sociales, number 179.
• Mc Laren, J, 1996, "Corruption, Black Markets, and the Fiscal Problem in LDC's : Some Recent Findings," Papers, Yale - Economic Growth Center, number 763.
• Joachim Merz, 1996, "Schattenwirtschaft und Arbeitsplatzschaffung," FFB-Discussionpaper, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg, number 17, Jun.
• Roger H. Gordon & Soren Bo Nielsen, 1996, "Tax Avoidance and Value-Added vs. Income Taxation in an Open Economy," NBER Working Papers, National Bureau of Economic Research, Inc, number 5527, Apr.

1995

• Scharf, Kimberley Ann, , "International Capital Tax Evasion And The Foreign Tax Credit Puzzle," Economic Research Papers, University of Warwick - Department of Economics, number 268652, DOI: 10.22004/ag.econ.268652.
• Macho-Stadler, I. & Perez-Castillo, D., 1995, "Optimal Auditing when Some Individuals are Tax-return Exempt," UFAE and IAE Working Papers, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC), number 290.95.
• Inmaculada García & José Alberto Molina, 1995, "Medidas de desigualdad de la renta en un modelo de oferta de trabajo regular e irregular," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 33, issue 03, pages 208-223.
• Myles, G.D. & Naylor, R.A., 1995, "Tax Evasion, Social Customs and Optimal Auditing," Discussion Papers, University of Exeter, Department of Economics, number 9508.
• Myles, G.D., 1995, "Economic Measurement and the Bias in Policy Choice," Discussion Papers, University of Exeter, Department of Economics, number 9511.
• Matthias Wrede, 1995, "Tax evasion and growth," Finnish Economic Papers, Finnish Economic Association, volume 8, issue 2, pages 82-90, Autumn.
• Louis Kaplow, 1995, "How Tax Complexity and Enforcement Affect the Equity and Efficiency of The Income Tax," NBER Working Papers, National Bureau of Economic Research, Inc, number 5391, Dec.
• Soldatos, Gerasimos T., 1995, "Why People Tolerate Underground Economy and Tax Evasion?," MPRA Paper, University Library of Munich, Germany, number 58545.
• Scharf, Kimberley Ann, 1995, "International Capital Tax Evasion and the Foreign Tax Credit Puzzle," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 434.
• Genser, Bernd & Schulze, Günther G., 1995, "Transfer pricing under an origin based VAT system," Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy", number 271.

1994

• Feige, Edgar L, 1994, "The Underground Economy and the Currency Enigma," Public Finance = Finances publiques, , volume 49, issue Supplemen, pages 119-136.
• Cossio Muñoz, Fernando & Delgadillo, Maria Felix, 1994, "Estimación de la Evasión en el Impuesto al Valor Agregado (IVA)
  [Estimates of Evasion in the VAT in Bolivia]," MPRA Paper, University Library of Munich, Germany, number 91347, May.
• Peter Bardsley, 1994, "Tax Compliance games with Imperfect Auditing," Working Papers, School of Economics, La Trobe University, number 1994.22.
• Scharf, Kimberley Ann, 1994, "Increasing returns-to-Scale Evasion Technologies and Optimal Commodity Taxation," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 425.
• Scharf, Kimberley Ann, , "Increasing Returns-To-Scale Evasion Technologies And Optimal Commodity Taxation," Economic Research Papers, University of Warwick - Department of Economics, number 268622, DOI: 10.22004/ag.econ.268622.
• SCHROYEN, Fred, 1994, "Optimal non-linear income taxation when income from elastic labour supply is costly to monitor," SESO Working Papers, University of Antwerp, Faculty of Business and Economics, number 1994029, Oct.
• Fabio Sánchez Torres & Catalina Guti�rrez, 1994, "Reformas tributarias en Colombia 1980-1992. Aspectos de equidad, eficiencia, y simplificación administrativa," Coyuntura Económica, Fedesarrollo.
• Boadway, Robin & Marchand, Maurice & Pestieau, Pierre, 1994, "Towards a theory of the direct-indirect tax mix," Journal of Public Economics, Elsevier, volume 55, issue 1, pages 71-88, September.
• Hindriks, J., 1994, "The Targeting of Social Security : A Tax Reform Approach," Papers, Notre-Dame de la Paix, Sciences Economiques et Sociales, number 148.
• Hindriks, J., 1994, "Income Tax Compliance: The No-Commitment Game," Papers, Notre-Dame de la Paix, Sciences Economiques et Sociales, number 149.
• Peter Bardsley, 1994, "Tax Compliance games with Imperfect Auditing," Working Papers, School of Economics, La Trobe University, number 1994.22.
• Marie C. Thursby & Jerry G. Thursby, 1994, "Interstate Cigarette Bootlegging: Extent, Revenue Losses, and Effects of Government Intervention," NBER Working Papers, National Bureau of Economic Research, Inc, number 4763, Jun.

1993

• Boadway, Robin W. & Keen, Michael, 1993, "Evasion and Time Consistency in the Taxation of Capital Income," Queen's Economics Department Working Papers, Queen's University - Department of Economics, number 273298, Oct, DOI: 10.22004/ag.econ.273298.
• Robin Boadway & Michael Keen, 1993, "Evasion and time consistency in the taxation of capital income," IFS Working Papers, Institute for Fiscal Studies, number W93/20, Oct.
• Joachim Merz, 1993, "Market and Non-market Labor Supply and Recent German Tax Reform Impacts - Behavioral Response in a Combined Dynamic and Static Microsimulation Model," FFB-Discussionpaper, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg, number 06, Dec.
• Holger C. Wolf, 1993, "Anti-Tax Revolutions and Symbolic Prosecutions," NBER Working Papers, National Bureau of Economic Research, Inc, number 4337, Apr.
• Orley Ashenfelter & David Bloom, 1993, "Lawyers as Agents of the Devil in a Prisoner's Dilemma Game," NBER Working Papers, National Bureau of Economic Research, Inc, number 4447, Sep.
• Timothy Besley & Ian Preston & Michael Ridge, 1993, "Fiscal Anarchy in the U.K.: Modelling Poll Tax Noncompliance," NBER Working Papers, National Bureau of Economic Research, Inc, number 4498, Oct.
• Vito Tanzi & Parthasarathi Shome, 1993, "A Primer on Tax Evasion," IMF Staff Papers, Palgrave Macmillan, volume 40, issue 4, pages 807-828, December.
• Merz, Joachim, 1993, "Market and Non-market Labor Supply and Recent German Tax Reform Impacts - Behavioral Response in a Combined Dynamic and Static Microsimulation Model," MPRA Paper, University Library of Munich, Germany, number 7235, Dec.
• Robin W. Boadway & Michael Keen, 1993, "Evasion and Time Consistency in the Taxation of Capital Income," Working Paper, Economics Department, Queen's University, number 890, Oct.

1992

• Robin Boadway & Maurice Marchand & Pierre Pestieau, 1992, "Towards a Theory of the Direct-Indirect Tax Mix," Working Paper, Economics Department, Queen's University, number 853, Mar.
• Pommerehne, Werner W. & Frey, Bruno S., 1992, "The effects of tax administration on tax morale," Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy", number 191.
• Schneider, Friedrich & Neck, Reinhard, 1992, "The development of the shadow economy under changing tax systems and structures: Some theoretical and empirical results for Austria," Discussion Papers, Series II, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy", number 195.
• Boadway, Robin & Marchand, Maurice & Pestieau, Pierre, 1992, "Towards a Theory of the Direct-Indirect Tax Mix," Queen's Economics Department Working Papers, Queen's University - Department of Economics, number 273251, Mar, DOI: 10.22004/ag.econ.273251.
• BOADWAY, Robin & MARCHAND, Maurice & PESTIEAU, Pierre, 1992, "Towards a theory of the direct-indirect tax mix," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 1992026, Mar.

1991

• Pandey, S.S.D., 1991, "Trafficking in drugs and economic theory," MPRA Paper, University Library of Munich, Germany, number 35711, Mar.

1990

• Orley Ashenfelter & David Bloom, 1990, "Lawyers as Agents of the Devil in a Prisoner's Dilemma Game," Working Papers, Princeton University, Department of Economics, Industrial Relations Section., number 650, Sep.
• Feige, Edgar L., 1990, "Defining and estimating underground and informal economies: The new institutional economics approach," World Development, Elsevier, volume 18, issue 7, pages 989-1002, July.
• Ashenfelter, O. & Bloom, D., 1990, "Lawyers As Agents Of The Devil In A Prisoner'S Dilemma Game," Papers, Princeton, Woodrow Wilson School - Discussion Paper, number 57.
• Frank A. Cowell, 1990, "Cheating the Government: The Economics of Evasion," MIT Press Books, The MIT Press, number 0262532484, edition 1, ISBN: ARRAY(0x7235cb58), December.

1989

• Feige, Edgar L., 1989, "Currency Velocity and cash payments in the U.S. Economy: The Currency Enigma," MPRA Paper, University Library of Munich, Germany, number 13807.

1986

• Edgar L. Feige, 1986, "A Re-Examination of the "Underground Economy" in the United States: A Comment on Tanzi," IMF Staff Papers, Palgrave Macmillan, volume 33, issue 4, pages 768-781, December.

1985

• Isachsen, Arne Jon & Strøm, Steinar, 1985, "The Size and Growth of the Hidden Economy in Norway," MPRA Paper, University Library of Munich, Germany, number 80748, revised 1985.
• Arne Jon Isachsen & Steiner Strøm, 1985, "The Size And Growth Of The Hidden Economy In Norway," Review of Income and Wealth, International Association for Research in Income and Wealth, volume 31, issue 1, pages 21-38, March, DOI: 10.1111/j.1475-4991.1985.tb00496.x.

1983

1979

• Edgar L. Feige, 1979, "How Big Is the Irregular Economy?," Challenge, Taylor & Francis Journals, volume 22, issue 5, pages 5-13, November, DOI: 10.1080/05775132.1979.11470559.