Research classified by Journal of Economic Literature (JEL) codes

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• 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.
• 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.

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• 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," World of Labour, LISER, pages 1273-1273, October.