Research classified by Journal of Economic Literature (JEL) codes

1997

• 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

• 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(0x6737d7c8).
• 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.
• 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.

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

• 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.
• Feige, Edgar L, 1994, "The Underground Economy and the Currency Enigma," Public Finance = Finances publiques, , volume 49, issue Supplemen, pages 119-136.

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(0x6898d058), 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

• 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.
• 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.

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.

0

• Dell'Anno, Roberto, , "Estimating the Shadow Economy in Italy: a Structural Equation Approach," Economics Working Papers, Department of Economics and Business Economics, Aarhus University, number 2003-7.
• Baneng Naape, 2023, "Tax Knowledge, Tax Complexity and Tax Compliance in South Africa," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, volume 5, issue 1, pages 14-27, June.
• Sasiska Rani & Meti Zuliyana & Rizal Effendi, 2023, "The Effect of Profitability and Leverage on Tax Avoidance Moderated by Firm Size: Evidence from Property and Real Estate Companies in Indonesia," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, volume 5, issue 2, pages 147-158, December.
• Barbara Bratta & Vera Santomartino & Paolo Acciari, 2021, "Assessing profit shifting using Country-by-Country Reports: a non-linear response to tax rate differentials," Working Papers, Ministry of Economy and Finance, Department of Finance, number wp2021-11, Feb.
• Lucia Morosan-Danila & Claudia-Elena Grigoras-Ichim, , "Combating tax evasion through tax havens: A comparative analysis between Romania, Switzerland and Cyprus," Review of Socio - Economic Perspectives, Reviewsep, number 202331, DOI: https://doi.org/10.19275/RSEP174.
• Mjellma Bujupi, , "Tax Morale and Its Determinants in the Republic of Kosovo," Review of Socio - Economic Perspectives, Reviewsep, number 202345, DOI: https://doi.org/10.19275/RSEP188.
• Michael Pickhardt & Goetz Seibold, 2011, "Income Tax Evasion Dynamics: Evidence from an Agent-based Econophysics Model," Papers, arXiv.org, number 1112.0233, Dec.
• Anastasios Xepapadeas & Yannis Petrohilos-Andrianos, , "On the Evolution of Compliance and Regulation with Tax Evading Agents," DEOS Working Papers, Athens University of Economics and Business, number 1325.
• Carlos Arango A. & Martha Misas & Enrique López, 2005, "Economía Subterránea en Colombia 1976-2003: Una medición a partir de la Demanda de Efectivo," Borradores de Economia, Banco de la Republica de Colombia, number 335, May, DOI: 10.32468/be.335.
• Mihir Desai & Dhammika Dharmapala, , "Corporate Tax Avoidance and High Powered Incentives," American Law & Economics Association Annual Meetings, American Law & Economics Association, number 1006.
• Timothy Besley & Ian Preston & Michael Ridge, , "Fiscal anarchy in the UK: modelling poll tax noncompliance," Public Policy Discussion Papers, Economics and Finance Section, School of Social Sciences, Brunel University, number 96-02.
• Ken Klassen, 2016, "Auditing the Auditors: Tax Auditors' Assessments and Incentives," e-briefs, C.D. Howe Institute, number 234, Apr.
• Boadway, R. & Marchand, M. & Pestieau, P., 1994, "Towards a theory of the direct-indirect tax mix," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 1110, Jan, DOI: 10.1016/0047-2727(94)90081-7.
• BOADWAY, Robin & MARCHAND, Maurice & PESTIEAU, Pierre, 2000, "Redistribution with unobservable bequests: a case for taxing capital income," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 1457, Jan, DOI: 10.1111/1467-9442.00198.
• HINDRIKS, Jean & KEEN, Michael & MUTHOO, Abhinay, 2002, "Corruption, extortion and evasion," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 1671, Jan, DOI: 10.1016/S0047-2727(99)00030-4.
• Greil, Stefan & Schwarz, Christian & Stein, Stefan, , "Fairness and the Arm’s Length Principle in a Digital Economy
  [Fairness und der Fremdvergleichsgrundsatz in der digitalen Ökonomie]," Duesseldorf Working Papers in Applied Management and Economics, Duesseldorf University of Applied Sciences, number 42.
• Werner Güth & M. Vittoria Levati & Rupert Sausgruber, , "Reasoning and Institutions: Do Markets Facilitate Logical Reasoning in the Wason Selection Task?," Papers on Strategic Interaction, Max Planck Institute of Economics, Strategic Interaction Group, number 2003-05.
• Bruno Chiarini & Elisabetta Marzano & Friedrich Schneider, , "Tax rates and Tax evasion: an Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy," Working Papers, Department of the Treasury, Ministry of the Economy and of Finance, number wp2009-1.
• Almuth Scholl & Liang Tong, 2020, "Sovereign Default, Taxation, and the Underground Economy," Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz, number 2020-02, Aug.
• Alessandro Balestrino, , "Tax Avoidance, Endogenous Social Norms, and the Comparison Income Effect," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics, number 05-15, revised Dec 2005.
• Masanori Orihara, 2015, "Stock market listing and corporate tax aggressiveness: Evidence from legal reforms in squeeze out in Japan," Discussion papers, Policy Research Institute, Ministry of Finance Japan, number ron270, Aug.
• Kazuki Onji & Masanori Orihara, 2016, "Taxes, stock ownership, and payout policy: Evidence from a 2011 tax reform in Japan," Discussion papers, Policy Research Institute, Ministry of Finance Japan, number ron278, Apr.
• Pascal Nieder & Sven Arne Simon, 2025, "Dishonesty in Complex Environments: Deliberate Lies, Shortcuts, or Accidental Mistakes?," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2024-17, Jul.
• Sascha Hokamp & Michael Pickhardt, , "Income Tax Evasion in a Society of Heterogeneous Agents – Evidence from an Agent-based Model," Working Papers, Institute of Spatial and Housing Economics, Munster Universitary, number 201035.
• Michael Pickhardt & Goetz Seibold, , "Income Tax Evasion Dynamics: Evidence from an Agent-based Econophysics Model," Working Papers, Institute of Spatial and Housing Economics, Munster Universitary, number 201179.
• Michael Pickhardt & Jordi Sardà, , "Size and causes of the underground economy in Spain: A correction of the record and new evidence from the MCDR approach," Working Papers, Institute of Spatial and Housing Economics, Munster Universitary, number 201280.
• Michael Pickhardt & Jordi Sardà, , "Cash, Hoarding and the Underground Economy," Working Papers, Institute of Spatial and Housing Economics, Munster Universitary, number 201282.
• Bouwe Dijkstra, , "Good And Bad Equilibria With The Informal Sector," Discussion Papers, University of Nottingham, School of Economics, number 06/01.
• Yunus Yilmaz & Knut Lehre Seip & Michael Schröder, 2017, "Comparing sentiment and behavioral based leading indexes for industrial production in Germany: A novel running local test," Working Papers, Oslo Metropolitan University, Oslo Business School, number 201707.
• Svetoslav Danchev & Georgios Gatopoulos & Nikolaos Vettas, 0, "Penetration of Digital Payments in Greece after Capital Controls: Determinants and Impact on VAT Revenues," CESifo Economic Studies, CESifo Group, volume 66, issue 3, pages 198-220.
• Boryana Madzharova, 0, "Traceable Payments and VAT Design: Effects on VAT Performance," CESifo Economic Studies, CESifo Group, volume 66, issue 3, pages 221-247.
• Sebastian Beer & Matthias Kasper & Erich Kirchler & Brian Erard, 0, "Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-Employed Taxpayers," CESifo Economic Studies, CESifo Group, volume 66, issue 3, pages 248-264.
• John W D’Attoma & Clara Volintiru & Antoine Malézieux, 0, "Gender, Social Value Orientation, and Tax Compliance," CESifo Economic Studies, CESifo Group, volume 66, issue 3, pages 265-284.
• Daniel Dyck & Johannes Lorenz & Caren Sureth-Sloane, 2025, "Sloppiness in Tax Disputes: How to Prevent Litigation?," Working Papers Dissertations, Paderborn University, Faculty of Business Administration and Economics, number 155, Aug.
• Maria Felice Arezzo, , "Social capital and undeclared work: an empirical analysis in Italy from 1998 to 2008," Working Papers, Sapienza University of Rome, Metodi e Modelli per l'Economia, il Territorio e la Finanza MEMOTEF, number 112/13.
• Fabrizio Borselli & Silvia Fedeli & Luisa Giuriato, 2015, "Digital VAT Carousel Fraud: A New Boundary for Criminality," Working Papers in Public Economics, Department of Economics and Law, Sapienza University of Rome, number 170, Jun.
• Agne Jakubauskaite & Egidijus Bikas, 0000, "Taxpayers? Attitude Towards Tax Avoidance: Case Of The Lithuania," Proceedings of Economics and Finance Conferences, International Institute of Social and Economic Sciences, number 11413251.
• Stanislav Klazar & Paulina Jalaksova, 0000, "Social Norms as Factors of Tax Evasion," Proceedings of Economics and Finance Conferences, International Institute of Social and Economic Sciences, number 13815918.
• Doligalski, Paweł & Rojas, Luis E., 2023, "Optimal redistribution with a shadow economy," Theoretical Economics, Econometric Society, volume 18, issue 2, May.
• Yeh-Cheng Yang & Wen-Sheng Shieh & Chun-Yueh Lin, 0, "Evaluating the Critical Factors of Tax Evasion in Business Tax Using a Novel Network Decision Support Model," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, volume 0, issue 0, pages 1-33.
• Lars P. Feld & Bruno S. Frey, , "Trust Breeds Trust: How Taxpayers are Treated," IEW - Working Papers, Institute for Empirical Research in Economics - University of Zurich, number 098.
• Armin Falk & Urs Fischbacher & Simon G�chter, , "Living in Two Neighborhoods - Social Interactions in the Lab," IEW - Working Papers, Institute for Empirical Research in Economics - University of Zurich, number 150.

None

• Christopher Neilson & Felipe Arteaga & Adam Kapor & Seth Zimmerman, 2021, "Smart Matching Platforms and Heterogeneous Beliefs in Centralized School ChoiceSmart Matching Platforms and Heterogeneous Beliefs in Centralized School Choice," Working Papers, Princeton University, Department of Economics, Industrial Relations Section., number 650, Jun.
• Alessandro Di Nola & Georgi Kocharkov & Almuth Scholl & Anna-Mariia Tkhir, 2021, "The Aggregate Consequences of Tax Evasion," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, volume 40, pages 198-227, April, DOI: 10.1016/j.red.2020.09.009.
• K. Mccarthy & F. van Doorn & B. Unger, 2008, "Globalisation, Tax Competition and the Harmonisation of Corporate Tax Rates in Europe: A Case of Killing the Patient to Cure the Disease?," Working Papers, Utrecht School of Economics, number 08-13, May.
• J. Ferwerda & I. Deleanu & B. Unger, 2010, "Revaluating the Tanzi-Model to Estimate the Underground Economy," Working Papers, Utrecht School of Economics, number 10-04, Feb.
• Carol Osler & Thang Nguyen & Tanseli Savaser, 2011, "Asymmetric Information and the Foreign-Exchange Trades of Global Custody Banks," Department of Economics Working Papers, Department of Economics, Williams College, number 2011-09, Jun.
• Turner Nicholas, 2011, "Why Don't Taxpayers Maximize their Tax-Based Student Aid? Salience and Inertia in Program Selection," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 11, issue 1, pages 1-24, December, DOI: 10.2202/1935-1682.2896.
• Halla Martin, 2012, "Tax Morale and Compliance Behavior: First Evidence on a Causal Link," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 12, issue 1, pages 1-27, April, DOI: 10.1515/1935-1682.3165.
• Arbex Marcelo & Mattos Enlinson & Trudeau Christian, 2012, "Poverty, Informality and the Optimal General Income Tax Policy," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 12, issue 1, pages 1-22, July, DOI: 10.1515/1935-1682.3186.
• Nur-tegin Kanybek D, 2008, "Determinants of Business Tax Compliance," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 8, issue 1, pages 1-28, July, DOI: 10.2202/1935-1682.1683.
• Chiou Lesley & Muehlegger Erich, 2008, "Crossing the Line: Direct Estimation of Cross-Border Cigarette Sales and the Effect on Tax Revenue," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 8, issue 1, pages 1-41, December, DOI: 10.2202/1935-1682.2027.
• Torgler Benno & Frey Bruno S. & Wilson Clevo, 2009, "Environmental and Pro-Social Norms: Evidence on Littering," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 9, issue 1, pages 1-41, April, DOI: 10.2202/1935-1682.1929.
• Anson Jose & Cadot Olivier & Olarreaga Marcelo, 2006, "Tariff Evasion and Customs Corruption: Does Pre-Shipment Inspection Help?," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 5, issue 1, pages 1-26, December, DOI: 10.1515/1538-0645.1600.
• Gandelman Néstor & Hernández-Murillo Rubén, 2004, "Tax Competition and Tax Harmonization With Evasion," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 4, issue 1, pages 1-24, May, DOI: 10.2202/1538-0653.1219.
• Gans Joshua S & Leigh Andrew, 2006, "Did the Death of Australian Inheritance Taxes Affect Deaths?," The B.E. Journal of Economic Analysis & Policy, De Gruyter, volume 6, issue 1, pages 1-9, November, DOI: 10.2202/1538-0653.1654.
• Schneider Friedrich, 2010, "The Influence of Public Institutions on the Shadow Economy: An Empirical Investigation for OECD Countries," Review of Law & Economics, De Gruyter, volume 6, issue 3, pages 441-468, December, DOI: 10.2202/1555-5879.1542.
• van Winden Frans A.A.M. & Ash Elliott, 2012, "On the Behavioral Economics of Crime," Review of Law & Economics, De Gruyter, volume 8, issue 1, pages 181-213, June, DOI: 10.1515/1555-5879.1591.
• Dominik H. Enste, None, "The shadow economy in industrial countries," IZA World of Labor, Institute of Labor Economics (IZA), pages 1273-1273, October.