Research classified by Journal of Economic Literature (JEL) codes

2023

• Erhan Çelik & İsa Sağbaş, 2023, "Prospect Theory And Factors Affecting Tax Compliance," Ekonomi Maliye Isletme Dergisi, Adil AKINCI, volume 6, issue 1, pages 1-21, July, DOI: 10.46737/emid.1240981.
• Tanner Regan & Priya Manwaring, 2023, "Public Disclosure and Tax Compliance: Evidence from Uganda," Working Papers, The George Washington University, Institute for International Economic Policy, number 2023-04, Apr.
• Cyril Chalendard & Ana M Fernandes & Gael Raballand & Bob Rijkers, 2023, "Corruption in Customs," Post-Print, HAL, number hal-03934230, Feb, DOI: 10.1093/qje/qjac032.
• Rose Camille Vincent, 2023, "Vertical taxing rights and tax compliance norms," Post-Print, HAL, number hal-04055059, Jan, DOI: 10.1016/j.jebo.2022.11.003.
• Jean-Charles Bricongne & Samuel Delpeuch & Margarita Lopez-Forero, 2023, "Productivity slowdown and tax havens: Where is measured value creation?," Post-Print, HAL, number hal-04171843, Jul, DOI: 10.1016/j.jinteco.2023.103757.
• Steeve Mongrain & David Oh & Tanguy van Ypersele, 2023, "Tax competition in the presence of profit shifting," Post-Print, HAL, number hal-04184030, Aug, DOI: 10.1016/j.jpubeco.2023.104940.
• Giulia Aliprandi & Thijs Busschots & Carlos Oliveira, 2023, "Mapping the global geography of shell companies," Post-Print, HAL, number hal-04563980, Dec.
• Giulia Aliprandi & Kane Borders, 2023, "Tax Transparency by Multinationals: Trends in Country-by-Country Reports Public Disclosure," Post-Print, HAL, number halshs-04103949, Feb.
• Annette Alstadsaeter & Sarah Godar & Panayiotis Nicolaides & Gabriel Zucman, 2023, "Global Tax Evasion Report 2024," PSE-Ecole d'économie de Paris (Postprint), HAL, number halshs-04563948, Oct.
• Annette Alstadsaeter & Sarah Godar & Panayiotis Nicolaides & Gabriel Zucman, 2023, "Global Tax Evasion Report 2024," PSE Working Papers, HAL, number halshs-04563948, Oct.
• Jean-Charles Bricongne & Samuel Delpeuch & Margarita Lopez-Forero, 2023, "Productivity slowdown and tax havens: Where is measured value creation?," Sciences Po Economics Publications (main), HAL, number hal-04171843, Jul, DOI: 10.1016/j.jinteco.2023.103757.
• Roberto Iacono & Bard Smedsvik, 2023, "Behavioral responses to wealth taxation: evidence from a Norwegian reform," World Inequality Lab Working Papers, HAL, number halshs-04423923, Dec.
• Jules Ducept & Evangelos Koumanakos & Panayiotis Nicolaides, 2023, "Consumption Taxes and Corporate Income Taxes: Evidence from Place-Based VAT," Working Papers, HAL, number hal-04564099, Dec.
• Katarzyna Bilicka & Evgeniya Dubinina & Petr Janský, 2023, "Fiscal Consequences of Corporate Tax Avoidance," Working Papers, HAL, number halshs-04174683, Jun.
• Roberto Iacono & Bard Smedsvik, 2023, "Behavioral responses to wealth taxation: evidence from a Norwegian reform," Working Papers, HAL, number halshs-04423923, Dec.
• Annette Alstadsaeter & Sarah Godar & Panayiotis Nicolaides & Gabriel Zucman, 2023, "Global Tax Evasion Report 2024," Working Papers, HAL, number halshs-04563948, Oct.
• Casi, Elisa & Mardan, Mohammed & Stage, Barbara M. B., 2023, "Citizenship/Residence by Investment and Digital Nomad Visas: The Golden Era of Individual Tax Evasion and Avoidance?," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2023/12, Aug.
• Alstadsæter, Annette & Casi, Elisa & Miethe, Jakob & Stage, Barbara M. B., 2023, "Lost in Information: National Implementation of Global Tax Agreements," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2023/22, Nov, revised 27 Sep 2024.
• Aronsson, Thomas & Xu, Fei, 2023, "Optimal income taxation without tax evasion," Umeå Economic Studies, Umeå University, Department of Economics, number 1020, Dec, revised 24 Oct 2024.
• César Pérez López & María Jesús Delgado Rodríguez & Sonia de Lucas Santos, 2023, "Modelización de los factores que afectan al fraude fiscal con técnicas de minería de datos: aplicación al Impuesto de la Renta en España," Hacienda Pública Española / Review of Public Economics, IEF, volume 246, issue 3, pages 137-164, September.
• Ana Gamarra & José Félix Sanz-Sanz & María Arrazola, 2023, "The individual Laffer curve: evidence from the Spanish income tax," Melbourne Institute Working Paper Series, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne, number wp2023n05, Apr.
• Muliani Mangngalla' & Alimuddin & Grace T. Pontoh, 2023, "The Influence of Love of Money, Machiavellianism, and Injunctive Norms on Tax Evasion with Religiosity as Moderating Variable," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 122-129, March, DOI: 10.33146/2307-9878-2023-1(99)-122-1.
• Wilsa Road Betterment Sitepu & Salwani Arbak, 2023, "Factors Affecting Tax Compliance by Small and Medium Enterprises in Indonesia," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 60-71, December, DOI: 10.33146/2307-9878-2023-4(102)-60-7.
• Stevanie & Matondang Elsa Siburian & Wilsa Road Betterment Sitepu, 2023, "Can Firm Size Moderate a Company's Tax Avoidance in Retail Trading?," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 72-80, December, DOI: 10.33146/2307-9878-2023-4(102)-72-8.
• Calijuri, Mónica & Pessino, Carola & López-Luzuriaga, Andrea & Schächtele, Simeon & González, Ubaldo & Chamorro, Carla, 2023, "Detecting Envelope Wages with E-billing Information," IDB Publications (Working Papers), Inter-American Development Bank, number 12912, May, DOI: http://dx.doi.org/10.18235/0004927.
• Krakowski, Krzysztof & Ronconi, Lucas, 2023, "Compliance and Accountability: Evidence from a Field Experiment in Argentina," IDB Publications (Working Papers), Inter-American Development Bank, number 12930, Jun, DOI: http://dx.doi.org/10.18235/0004967.
• Cruces, Guillermo, 2023, "Conditional Cash Transfers, Debit Cards and Financial Inclusion: Experimental Evidence from Argentina," IDB Publications (Working Papers), Inter-American Development Bank, number 13034, Aug, DOI: http://dx.doi.org/10.18235/0005079.
• Pessino, Carola & Rasteletti, Alejandro & Artana, Daniel & Lustig, Nora, 2023, "Distributional Effects of Taxation in Latin America," IDB Publications (Working Papers), Inter-American Development Bank, number 13184, Oct, DOI: http://dx.doi.org/10.18235/0005230.
• José María Durán-Cabré & Alejandro Esteller-Moré & Leonzio Rizzo & Riccardo Secomandi, 2023, "Fiscal Knowledge and its Impact on Revealed Mwtp in Covid Times: Evidence from Survey Data," Working Papers, Institut d'Economia de Barcelona (IEB), number 2023/02.
• Alejandro Esteller-Moré & Umberto Galmarini, 2023, "Optimal Tax Administration Responses to Fake Mobility and Underreporting," Working Papers, Institut d'Economia de Barcelona (IEB), number 2023/03.
• José María Durán-Cabré & Alejandro Esteller-Moré & Leonzio Rizzo & Riccardo Secomandi, 2023, "Has Covid Vaccination Success Increased the Marginal Willingness to Pay Taxes?," Working Papers, Institut d'Economia de Barcelona (IEB), number 2023/08.
• Dario Tortarolo & Guillermo Cruces & Gonzalo Vazquez-Bare, 2023, "Design of partial population experiments with an application to spillovers in tax compliance," IFS Working Papers, Institute for Fiscal Studies, number W23/17, Apr.
• Cristina Mihaela IONESCU (HARALAMBIE) & George Alin HARALAMBIE, 2023, "Analysis of taxpayers' perception of the tax evasion phenomenon," Romanian Journal of Economics, Institute of National Economy, volume 57, issue 2(66), pages 50-62, December.
• DELIS Fotis & DELIS Manthos & LAEVEN Luc & ONGENA Steven, 2023, "Global Evidence on Profit Shifting Within Firms and Across Time," JRC Working Papers on Taxation & Structural Reforms, Joint Research Centre, number 2023-12, Dec.
• Joana Andrade Vicente, 2023, "Following a new tax leader: the urge to implement Formulary Apportionment in the European Union," Working Papers REM, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa, number 2023/0274, May.
• Joana Andrade Vicente, 2023, "Rethinking corporate taxation in the European Union: how and where to tax Multinational Enterprises," Working Papers REM, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa, number 2023/0286, Aug.
• Kálmán Kalotay, 2023, "Indirect FDI, Some Lessons Learned," IWE Working Papers, Institute for World Economics - Centre for Economic and Regional Studies, number 272, Jun.
• Daniel Hungerman, 2023, "Tax evasion, efficiency, and bunching in the presence of enforcement notches," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 1, pages 43-68, February, DOI: 10.1007/s10797-021-09710-0.
• Roberto Dell’Anno, 2023, "Measuring the unobservable: estimating informal economy by a structural equation modeling approach," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 1, pages 247-277, February, DOI: 10.1007/s10797-022-09742-0.
• Roberto Dell’Anno, 2023, "Correction to: Measuring the unobservable: estimating informal economy by a structural equation modeling approach," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 1, pages 278-279, February, DOI: 10.1007/s10797-022-09774-6.
• Joel Slemrod & Yulia Kuchumova, 2023, "Gifts to government," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 2, pages 453-492, April, DOI: 10.1007/s10797-021-09715-9.
• Yutao Han & Patrice Pieretti & Giuseppe Pulina, 2023, "The impact of tax and infrastructure competition on the profitability of local firms," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 2, pages 281-304, April, DOI: 10.1007/s10797-021-09720-y.
• Giulia Mascagni & Roel Dom & Fabrizio Santoro & Denis Mukama, 2023, "The VAT in practice: equity, enforcement, and complexity," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 2, pages 525-563, April, DOI: 10.1007/s10797-022-09743-z.
• Axel Prettl & Dominik Hagen, 2023, "Multinational ownership patterns and anti-tax avoidance legislation," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 3, pages 565-634, June, DOI: 10.1007/s10797-021-09719-5.
• Gareth Liu-Evans & Shalini Mitra, 2023, "Formal sector enforcement and welfare," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 3, pages 706-728, June, DOI: 10.1007/s10797-022-09725-1.
• Thiess Buettner & Annalisa Tassi, 2023, "VAT fraud and reverse charge: empirical evidence from VAT return data," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 3, pages 849-878, June, DOI: 10.1007/s10797-023-09776-y.
• Drahomir Klimsa & Robert Ullmann, 2023, "Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 4, pages 1002-1035, August, DOI: 10.1007/s10797-022-09732-2.
• Piotr Dybka & Bartosz Olesiński & Marek Rozkrut & Andrzej Torój, 2023, "Measuring the model uncertainty of shadow economy estimates," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 4, pages 1069-1106, August, DOI: 10.1007/s10797-022-09737-x.
• Nazila Alinaghi & John Creedy & Norman Gemmell, 2023, "Do couples bunch more? Evidence from partnered and single taxpayers," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 4, pages 1137-1184, August, DOI: 10.1007/s10797-022-09759-5.
• Pedro A. Cabra-Acela, 2023, "Rewarding good taxpayers: an effective mechanism?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 30, issue 6, pages 1688-1717, December, DOI: 10.1007/s10797-022-09771-9.
• Christofer Adrian & Mukesh Garg & Anh Viet Pham & Soon-Yeow Phang & Cameron Truong, 2023, "Do Natural Disasters Affect Corporate Tax Avoidance? The Case of Drought," Journal of Business Ethics, Springer, volume 186, issue 1, pages 105-135, August, DOI: 10.1007/s10551-022-05250-7.
• Kaoru Hosono & Masaki Hotei & Daisuke Miyakawa, 2023, "Causal effects of a tax incentive on SME capital investment," Small Business Economics, Springer, volume 61, issue 2, pages 539-557, August, DOI: 10.1007/s11187-022-00709-3.
• Per Engström & Johannes Hagen & Edvard Johansson, 2023, "Estimating tax noncompliance among the self-employed—evidence from pleasure boat registers," Small Business Economics, Springer, volume 61, issue 4, pages 1747-1771, December, DOI: 10.1007/s11187-023-00749-3.
• Sipos, Norbert & Lukovszki, Lívia & Rideg, András & Vörös, Zsófia, 2023, "Az adócsalási hajlandóság empirikus vizsgálata
  [Willingness to evade tax in Hungary: an empirical analysis]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), volume 0, issue 2, pages 192-212, DOI: 10.18414/KSZ.2023.2.192.
• Makoto HASEGAWA & Michi KAKEBAYASHI, 2023, "The Effect of Foreign Dividend Exemption on Profit Repatriation through Dividends, Royalties, and Interest: Evidence from Japan," Discussion papers, Graduate School of Economics , Kyoto University, number e-20-004-v2, May.
• Markus Diller & Johannes Lorenz & David Meier, 2023, "The Impact of Public Income Tax Return Disclosure on Tax Avoidance and Tax Evasion - Insights from an Agent-Based Model," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 79, issue 3, pages 235-274, DOI: 10.1628/fa-2023-0007.
• Guat Khim Hooy & Lian Kee Phua, 2023, "CEO Power, Board Tenure Diversity and Tax Avoidance: Empirical Evidence from Malaysia," Malaysian Journal of Economic Studies, Faculty of Business and Economics, University of Malaya & Malaysian Economic Association, volume 60, issue 2, pages 145-162, December, DOI: 10.22452/MJES.vol60no2.1.
• Donald Bruce & William F. Fox & Alannah M. Shute, 2023, "Wayfair: A Step Toward the Destination, but Sales Tax Competition Remains," NBER Chapters, National Bureau of Economic Research, Inc, "Policy Responses to Tax Competition".
• Haichao Fan & Yu Liu & Nancy Qian & Jaya Wen, 2024, "Technological Adoption and Taxation: The Case of China’s Golden Tax Reform," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 38".
• Niels Johannesen & Daniel Reck & Max Risch & Joel Slemrod & John Guyton & Patrick Langetieg, 2023, "The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households," NBER Chapters, National Bureau of Economic Research, Inc, "Tax Policy and the Economy, Volume 38".
• Niels Johannesen & Daniel Reck & Max Risch & Joel Slemrod & John Guyton & Patrick Langetieg, 2023, "The Offshore World According to FATCA: New Evidence on the Foreign Wealth of U.S. Households," NBER Working Papers, National Bureau of Economic Research, Inc, number 31055, Mar.
• Donald Bruce & William F. Fox & Alannah M. Shute, 2023, "Wayfair: A Step Towards the Destination, But Sales Tax Competition Remains," NBER Working Papers, National Bureau of Economic Research, Inc, number 31074, Mar.
• William C. Boning & Drahomir Klimsa & Joel Slemrod & Robert Ullmann, 2023, "Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate," NBER Working Papers, National Bureau of Economic Research, Inc, number 31225, May.
• Bertrand Garbinti & Jonathan Goupille-Lebret & Mathilde Muñoz & Stefanie Stantcheva & Gabriel Zucman, 2023, "Tax Design, Information, and Elasticities: Evidence From the French Wealth Tax," NBER Working Papers, National Bureau of Economic Research, Inc, number 31333, Jun.
• Augustin Bergeron & Gabriel Z. Tourek & Jonathan L. Weigel, 2023, "The State Capacity Ceiling on Tax Rates: Evidence from Randomized Tax Abatements in the DRC," NBER Working Papers, National Bureau of Economic Research, Inc, number 31685, Sep.
• Francesco Pappadà & Kenneth S. Rogoff, 2023, "Rethinking the Informal Economy and the Hugo Effect," NBER Working Papers, National Bureau of Economic Research, Inc, number 31963, Dec.
• Abdylmenaf Bexheti & Luljeta Sadiku & Shpresa Alija & Murat Sadiku, 2023, "A Direct Survey On Shadow Economy And Its Causes: The Case Of North Macedonia," Economics and Management, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, volume 20, issue 2, pages 15-34, DOI: 10.37708/em.swu.v20i2.2.
• Mukherjee, Sacchidananda, 2023, "Revenue Implications of GST on Indian State Finances," Working Papers, National Institute of Public Finance and Policy, number 23/388, Jan.
• Mukherjee, Sacchidananda, 2023, "Revenue Performance Assessment of Indian GST," Working Papers, National Institute of Public Finance and Policy, number 23/392, Apr.
• C. Welter-Medee & S.Quantin, 2023, "Estimate of hidden activity for the 2020 benchmark revision of national accounts," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number 2023-18.
• Radostina Ivcheva, 2023, "Modeling the Shadow Economy. Why Does the Bulgarian Carry out Undeclared Employment?," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 856-866, December.
• Baneng NAAPE, 2023, "Can Credit Scores Enhance Tax Compliance In South Africa?," Oradea Journal of Business and Economics, University of Oradea, Faculty of Economics, volume 8, issue 2, pages 33-47, September, DOI: http://doi.org/10.47535/1991ojbe171.
• Cyril Chalendard & Ana M Fernandes & Gael Raballand & Bob Rijkers, 2023, "Corruption in Customs," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 138, issue 1, pages 575-636.
• Thomas Tørsløv & Ludvig Wier & Gabriel Zucman, 2023, "The Missing Profits of Nations," The Review of Economic Studies, Review of Economic Studies Ltd, volume 90, issue 3, pages 1499-1534.
• Roberto Gómez-Cram & Marcel Olbert & Holger Müller, 2023, "Measuring the Expected Effects of the Global Tax Reform," The Review of Financial Studies, Society for Financial Studies, volume 36, issue 12, pages 4965-5011.
• Laurentiu-Mihai Tanase & Irene-Ioana Draghici & Norina Popovici, 2023, "Transfer Pricing in the European Union Context," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 245-248, August.
• Laurentiu-Mihai Tanase & Maxim Cetulean & Norina Popovici, 2023, "The Impact of Tax Avoidance in the European Union," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 170-174, December.
• Cristina Lazar & Ionel Bostan, 2023, "Emphasizing the Coercive Side of the Anti-Tax Evasion Rules," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 725-732, December.
• Corina Elena Manta & Alexandra Danila, 2023, "Tax Evasion in the European Union," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 760-766, December.
• Endrit Lami, 2023, "Political Budget Cycles in the Context of a Transition Economy: The Case of Albania," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, volume 65, issue 2, pages 221-262, June, DOI: 10.1057/s41294-022-00191-6.
• Vladan Ivanovic & Endrit Lami & Drini Imami, 2023, "Political Budget Cycles in Early Versus Regular Elections: The Case of Serbia," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, volume 65, issue 3, pages 551-581, September, DOI: 10.1057/s41294-023-00210-0.
• Vincent Vicard, 2023, "Profit Shifting, Returns on Foreign Direct Investments and Investment Income Imbalances," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, volume 71, issue 2, pages 369-414, June, DOI: 10.1057/s41308-022-00178-4.
• Vincent Vicard, 2023, "Correction: Profit Shifting, Returns on Foreign Direct Investments and Investment Income Imbalances," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, volume 71, issue 2, pages 574-575, June, DOI: 10.1057/s41308-022-00191-7.
• Ludvig Wier & Hayley Erasmus, 2023, "The Dominant Role of Large Firms in Profit Shifting," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, volume 71, issue 3, pages 791-816, September, DOI: 10.1057/s41308-022-00180-w.
• Domenico Buccella & Luciano Fanti & Luca Gori, 2023, "Tax evasion in a Cournot duopoly with unions," Discussion Papers, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy, number 2023/293, Apr.
• Saulitis, Andris & Chapkovski, Philipp, 2023, "Investigating Tax Compliance with Mixed-Methods Approach: The Effect of Normative Appeals Among the Firms in Latvia," MPRA Paper, University Library of Munich, Germany, number 116560, Mar.
• Gómez-Rámirez, Leopoldo & Sánchez, Gonzalo E., 2023, "On the need to anticipate behavioral responses to policies: the case of multiple refilings on taxpayer behavior in Ecuador," MPRA Paper, University Library of Munich, Germany, number 117825, Jun.
• Cascavilla, Alessandro, 2023, "Negotiated transfer pricing and uncertain regulation: a simulated trust game approach," MPRA Paper, University Library of Munich, Germany, number 118703.
• Mehmet Burak Turgut & Tomasz Tratkiewicz, 2023, "Estimate of the Underground Economy in Poland Based on Household Expenditures and Incomes," Central European Journal of Economic Modelling and Econometrics, Central European Journal of Economic Modelling and Econometrics, volume 15, issue 1, pages 1-29, March.
• Vincenzo Visco, 2023, "La riforma fiscale del 1996-2000 e il ruolo di Salvatore Biasco (The 1996-2000 tax reform in Italy and the role of Salvatore Biasco)," Moneta e Credito, Economia civile, volume 76, issue 303, pages 221-233.
• Mihaela Iuliana DUMITRU & Diana Elena BRÎNZÃ, 2023, "Control Of The Use Of Community Funds," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 22, issue 1, pages 31-40.
• Glenn P. Jenkins & Siamand Hesami & Osaid Alshamleh & Anastasiya Yarygina & Carola Pessino, 2023, "A Cost-Benefit Analysis Methodology for Administrative Prefilling of Value-Added Tax Returns: An Application for Chile," Development Discussion Papers, JDI Executive Programs, number 2023-10, Oct.
• Abiodun Adewale Adegboye & Adeniyi Olanrewaju Adekanla, 2023, "Tax Compliance Attitudes in Africa: How Important Is Natural Resource Endowment?," Journal of Economic Development, The Economic Research Institute, Chung-Ang University, volume 48, issue 2, pages 105-122.
• Ahmad Abedi & Ali Cheshomi & Saeed Malek Sadati, 2023, "Tax Delay and Tax Complexity;Evidence of Corporate Taxation in Iran," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, volume 10, issue 3, pages 201-226.
• Petr Janský, 2023, "Corporate Effective Tax Rates for Research and Policy," Public Finance Review, , volume 51, issue 2, pages 171-205, March, DOI: 10.1177/10911421221137203.
• Andrea Albarea & Michele Bernasconi & Anna Marenzi & Dino Rizzi, 2023, "Tax Evasion, Behavioral Microsimulation Models and Flat-Rate Tax Reforms: Analysis for Italy," Public Finance Review, , volume 51, issue 2, pages 262-310, March, DOI: 10.1177/10911421221125598.
• Debora Di Gioacchino & Laura Sabani & Stefano Usai, 2023, "Why does education expenditure differ across countries? The role of income inequality, human capital and the inclusiveness of education systems," Working Papers in Public Economics, Department of Economics and Law, Sapienza University of Rome, number 236, Feb.
• Krassen Stanchev, 2023, "The Fate of Flat Tax in the EU countries," mBank - CASE Seminar Proceedings, CASE-Center for Social and Economic Research, number 0175, Dec.
• Eko Arief Yogama & Daniel J. Gray & Matthew D. Rablen, 2023, "Nudging for Prompt Tax Penalty Payment: Evidence from a Field Experiment in Indonesia," Working Papers, The University of Sheffield, Department of Economics, number 2023023, Dec.
• Estelle Dauchy & Ce Shang, 2023, "The pass-through of excise taxes to market prices of heated tobacco products (HTPs) and cigarettes: a cross-country analysis," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), volume 24, issue 4, pages 591-607, June, DOI: 10.1007/s10198-022-01499-x.
• Francisco J. Delgado & Elena Fernández-Rodríguez & Roberto García-Fernández & Manuel Landajo & Antonio Martínez-Arias, 2023, "Tax avoidance and earnings management: a neural network approach for the largest European economies," Financial Innovation, Springer;Southwestern University of Finance and Economics, volume 9, issue 1, pages 1-25, December, DOI: 10.1186/s40854-022-00424-8.
• Aakanksha Kaushik, 2023, "The effectiveness of research and development tax incentives in India: a quasi-experimental approach," International Journal of System Assurance Engineering and Management, Springer;The Society for Reliability, Engineering Quality and Operations Management (SREQOM),India, and Division of Operation and Maintenance, Lulea University of Technology, Sweden, volume 14, issue 6, pages 2329-2336, December, DOI: 10.1007/s13198-023-02077-x.
• Sacchidananda Mukherjee, 2023, "Revenue Implications of GST on Indian State Finances," India Studies in Business and Economics, Springer, chapter 0, in: D. K. Srivastava & K. R. Shanmugam, "India’s Contemporary Macroeconomic Themes", DOI: 10.1007/978-981-99-5728-6_6.
• Kay Blaufus & Jakob Reineke & Ilko Trenn, 2023, "Perceived tax audit aggressiveness, tax control frameworks and tax planning: an empirical analysis," Journal of Business Economics, Springer, volume 93, issue 3, pages 509-557, April, DOI: 10.1007/s11573-022-01116-6.
• Alex A. T. Rathke & Amaury J. Rezende & Christoph Watrin & Rafael M. Antônio, 2023, "Profit shifting and the attractiveness of Advance Pricing Agreements," Journal of Business Economics, Springer, volume 93, issue 5, pages 817-857, July, DOI: 10.1007/s11573-022-01125-5.
• Regina Ortmann & Erich Pummerer, 2023, "Distortional effects of separate accounting and formula apportionment on factor allocation," Journal of Business Economics, Springer, volume 93, issue 8, pages 1277-1307, October, DOI: 10.1007/s11573-022-01133-5.
• Diogo Geraldes & Franziska Heinicke & Stephanie Rosenkranz, 2023, "Lying in two dimensions," Journal of the Economic Science Association, Springer;Economic Science Association, volume 9, issue 1, pages 34-50, June, DOI: 10.1007/s40881-022-00121-3.
• Ferdaws Ezzi & Anis Jarboui & Khaireddine Mouakhar, 2023, "Exploring the Relationship Between Blockchain Technology and Corporate Social Responsibility Performance: Empirical Evidence from European Firms," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), volume 14, issue 2, pages 1227-1248, June, DOI: 10.1007/s13132-022-00946-7.
• Arfah Habib Saragih & Syaiful Ali, 2023, "Corporate tax risk: a literature review and future research directions," Management Review Quarterly, Springer, volume 73, issue 2, pages 527-577, June, DOI: 10.1007/s11301-021-00251-8.
• Qingyuan Li & Edward L. Maydew & Richard H. Willis & Li Xu, 2023, "Taxes and director independence: evidence from board reforms worldwide," Review of Accounting Studies, Springer, volume 28, issue 2, pages 910-957, June, DOI: 10.1007/s11142-021-09660-2.
• Jun Chen & Ningzhong Li & Xiaolu Zhou, 2023, "Equity financing incentive and corporate disclosure: new causal evidence from SEO deregulation," Review of Accounting Studies, Springer, volume 28, issue 2, pages 1003-1034, June, DOI: 10.1007/s11142-021-09662-0.
• Rebecca Reineke & Katrin Weiskirchner-Merten & Stefan Wielenberg, 2023, "When do firms use one set of books in an international tax compliance game?," Review of Accounting Studies, Springer, volume 28, issue 3, pages 1856-1885, September, DOI: 10.1007/s11142-021-09667-9.
• Abdulkarim Yusuf & Saidatulakmal Mohd, 2023, "Nonlinear effects of public debt on economic growth in Nigeria," SN Business & Economics, Springer, volume 3, issue 4, pages 1-31, April, DOI: 10.1007/s43546-023-00468-7.
• Mphagahlele Ndlovu & Danie Schutte, 2023, "Using Interpretive Phenomenology to Understand the Tax Compliance Lived Experiences of Small Business Owners," Springer Books, Springer, chapter 0, in: Pieter W. Buys & Merwe Oberholzer, "Business Research", DOI: 10.1007/978-981-19-9479-1_11.
• Odd E. Nygård & Thor O. Thoresen, 2023, "Controlling for fixed effects in studies of income underreporting," Discussion Papers, Statistics Norway, Research Department, number 1000, May.
• Martin Eckhoff Andresen & Lars Thorvaldsen, 2023, "The importance of escape clauses. Firm response to thin capitalization rules," Discussion Papers, Statistics Norway, Research Department, number 998, Feb.
• Vendula Simotová & Martin Votava, 2023, "Moral dilemma in deciding on the amount of excise tax on tobacco products in the Czech Republic," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 11, issue 2, pages 381-402, December, DOI: 10.9770/jesi.2023.11.2(26).
• James Alm & Matthias Kasper, 2023, "Using behavioural economics to understand tax compliance," Economic and Political Studies, Taylor & Francis Journals, volume 11, issue 3, pages 279-294, July, DOI: 10.1080/20954816.2022.2117676.
• Stephan Muehlbacher & Andre Hartmann & Erich Kirchler & James Alm, 2023, "Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results?," Economic and Political Studies, Taylor & Francis Journals, volume 11, issue 3, pages 334-349, July, DOI: 10.1080/20954816.2022.2121244.
• Hirofumi Takikawa, 2023, "Optimal Income Taxation and Formalization of the Informal Economy," Working Papers, Tokyo Center for Economic Research, number e189, Dec.
• Lejour, Arjan & Riet, Maarten van ‘t, 2023, "Disentangling Business- and Tax-Motivated Bilateral Royalty Flows," Discussion Paper, Tilburg University, Center for Economic Research, number 2023-027.
• Leenders, Wouter & Lejour, Arjan & Rabate, Simon & Riet, Maarten van ‘t, 2023, "Offshore tax evasion and wealth inequality: Evidence from a tax amnesty in the Netherlands," Other publications TiSEM, Tilburg University, School of Economics and Management, number dc537319-6adc-4b3a-8f9f-5.
• Lejour, Arjan & Riet, Maarten van ‘t, 2023, "Disentangling Business- and Tax-Motivated Bilateral Royalty Flows," Other publications TiSEM, Tilburg University, School of Economics and Management, number f2726918-b140-4adc-a6e4-4.
• Arun Advani & William Elming & Jonathan Shaw, 2023, "The Dynamic Effects of Tax Audits," The Review of Economics and Statistics, MIT Press, volume 105, issue 3, pages 545-561, May, DOI: 10.1162/rest_a_01101.
• Timothy Besley & Anders Jensen & Torsten Persson, 2023, "Norms, Enforcement, and Tax Evasion," The Review of Economics and Statistics, MIT Press, volume 105, issue 4, pages 998-1007, July, DOI: 10.1162/rest_a_01123.
• Jay A. Soled & James Alm, 2023, "Is A Bonanza Of Electric Vehicle Gifts On The Horizon?," Working Papers, Tulane University, Department of Economics, number 2301, Apr.
• James Alm & Jay A. Soled & Kathleen DeLaney Thomas, 2023, "Multibillion-Dollar Tax Questions," Working Papers, Tulane University, Department of Economics, number 2302, Apr.
• James Alm & Jay A. Soled & Kathleen DeLaney Thomas, 2023, "Revising Form 1040 For The Twenty-First Century," Working Papers, Tulane University, Department of Economics, number 2305, Apr.
• James Alm & Lilith Burgstaller & Arrita Domi & Amanda Marz & Matthias Kasper, 2023, "Nudges, Boosts, And Sludge: Using New Behavioral Approaches To Improve Tax Compliance," Working Papers, Tulane University, Department of Economics, number 2307, Dec.
• Makoto Hasegawa, 2023, "Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals," National Tax Journal, University of Chicago Press, volume 76, issue 4, pages 771-804, DOI: 10.1086/727012.
• Ludovica Spinola, 2023, "On the relationship between information and individuals' perception in affecting income tax evasion," Working Papers, Department of Economics, University of Venice "Ca' Foscari", number 2023:04.
• Sutirtha Bagchi & Libor Dušek, 2023, "Tax Withholding and the Size of Government," Villanova School of Business Department of Economics and Statistics Working Paper Series, Villanova School of Business Department of Economics and Statistics, number 59, Jul.
• MIHAILA, Nicoleta, 2023, "The Shadow Economy In Romania In The Period 2007-2022. Causes, Consequences, Challenges," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", volume 11, issue 1, pages 81-91, October.
• Bakke Julia Tropina, 2023, "Firm performance following foreign acquisitions in Norway: Evidence of profit shifting?*," Nordic Tax Journal, Sciendo, volume 2023, issue 1, pages 1-21, December, DOI: 10.2478/ntaxj-2023-0001.
• Paleka Hana & Karanović Goran & Štambuk Ana, 2023, "The Direct and Moderating Effect of Sociodemographic Variables on Tax Compliance Behaviour," South East European Journal of Economics and Business, Sciendo, volume 18, issue 2, pages 34-48, December, DOI: 10.2478/jeb-2023-0017.
• Koch Reinald, 2023, "Die Ertragsteuerbelastung von Kapitalgesellschaften in Deutschland," Wirtschaftsdienst, Sciendo, volume 103, issue 11, pages 776-782, November, DOI: 10.2478/wd-2023-0212.
• Anne,Clement Xavier Frederik & Chalendard,Cyril Romain & Fernandes,Ana Margarida & Rijkers,Bob & Vicard,Vincent, 2023, "Containing Tariff Evasion," Policy Research Working Paper Series, The World Bank, number 10606, Nov.
• Londoño-Vélez,Juliana & Tortarolo,Dario, 2023, "Revealing 21% of GDP in Hidden Assets : Evidence from Argentina," Policy Research Working Paper Series, The World Bank, number 10639, Dec.
• Margit Schratzenstaller, 2023, "Behavioral Responses to Inheritance Taxation. A Review of the Empirical Literature," WIFO Working Papers, WIFO, number 668, Dec.
• Tsaur-Chin Michael Wu & Chih-Ta Yen & Che-Chiang Huang & Jin-Li Hu, 2023, "Social Insurance Under Fraud And Redistributive Taxation," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., volume 68, issue 02, pages 467-483, DOI: 10.1142/S0217590819500115.
• Yujia Cui & Jiwei Wang & Kangtao Ye, 2023, "Postmaterialism and Corporate Tax Avoidance," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 58, issue 01, pages 1-42, March, DOI: 10.1142/S1094406023500026.
• Charoula Daskalaki & Nikolaos Karampinis, 2023, "Statutory Auditors and Tax Compliance: Evidence from a Quasi-Natural Experiment," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., volume 58, issue 02, pages 1-38, June, DOI: 10.1142/S1094406023500051.
• Eichfelder, Sebastian & Jacob, Martin & Kalbitz, Nadine & Wentland, Kelly, 2023, "How do corporate tax rates alter conforming tax avoidance?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 277.
• Bruns, Christoffer & Fochmann, Martin & Mohr, Peter N. C. & Torgler, Benno, 2023, "Multidimensional tax compliance attitude," Discussion Papers, Free University Berlin, School of Business & Economics, number 2023/7, DOI: 10.17169/refubium-40873.
• Agrawal, David R. & Tester, Kenneth, 2023, "State Taxation of Nonresident Income and the Location of Work," GLO Discussion Paper Series, Global Labor Organization (GLO), number 1258.
• Burgstaller, Lilith & Doerr, Annabelle & Necker, Sarah, 2023, "Incentives for Consumers to Act as Tax Auditors: (When) Are They Effective?," VfS Annual Conference 2023 (Regensburg): Growth and the "sociale Frage", Verein für Socialpolitik / German Economic Association, number 277628.
• Nguyen Thi, Hoang Ha, 2023, "Till Evasion Does Us Part: Marriage as a Determinant for Tax Evasion," VfS Annual Conference 2023 (Regensburg): Growth and the "sociale Frage", Verein für Socialpolitik / German Economic Association, number 277651.
• Olbert, Marcel & Spengel, Christoph & Weck, Stefan, 2023, "Multinational firms in tax havens: Corporate motives, regulatory countermeasures, and recent statistics," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 23-036.
• Bohne, Albrecht & Koumpias, Antonios M. & Tassi, Annalisa, 2023, "Cashless payments and tax evasion: Evidence from VAT gaps in the EU," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 23-060.

2022

• Erdoğdu, M. Mustafa & Akar, Sevda, 2022, "Behavioral Aspects of Tax Amnesties and Their Effects in Twelve Countries," Public Finance Quarterly, Corvinus University of Budapest, volume 67, issue 2, pages 270-287, DOI: https://doi.org/10.35551/PFQ_2022_2.
• Bakai, Kristóf Péter & Suba, László & Szabó, Andrea, 2022, "First Year Experience of the Abolition of the €22 Rule and the Introduction of the New e-Commerce Vat Laws," Public Finance Quarterly, Corvinus University of Budapest, volume 67, issue 4, pages 585-600, DOI: https://doi.org/10.35551/PFQ_2022_4.
• Kato, Hayato & Okoshi, Hirofumi, 2022, "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper, University Library of Munich, Germany, number 111439, Jan.
• Delis, Fotios & Economidou, Claire & Hasan, Iftekhar, 2022, "Democracy, Institutions, and International Profit-Shifting," MPRA Paper, University Library of Munich, Germany, number 111715, Jan.
• Cafferata, Alessia & Cerruti, Gianluca & Mazzone, Giulio, 2022, "Taxation, health system endowment and quality of institutions: a "social" perception across Europe," MPRA Paper, University Library of Munich, Germany, number 112118, Feb.
• Ozer, Yusuf, 2022, "Informal Sector and Institutions," MPRA Paper, University Library of Munich, Germany, number 114755, Sep.
• Kohnert, Dirk, 2022, "Outside sources of terrorist threats in West Africa," MPRA Paper, University Library of Munich, Germany, number 115338, Nov.
• Kohnert, Dirk, 2022, "Sources extérieures des menaces terroristes en Afrique de l'Ouest
  [Outside sources of terrorist threats in West Africa]," MPRA Paper, University Library of Munich, Germany, number 115339, Nov.
• Bertranou, Fabio & Goldschmit, Ariela, 2022, "Transición de la informalidad a la formalidad: alcances y limitaciones del monotributo como instrumento para la inclusión tributaria y en la seguridad social
  [Transition from Informality to Formality: Scope and Limitations of the Single Tax as an ," MPRA Paper, University Library of Munich, Germany, number 121579, Aug.
• Egidijus Kundelis & Renata Legenzova & Julijonas Kartanas, 2022, "Debt or Profit Shifting? Assessment of Corporate Tax Avoidance Practices across Lithuanian Companies," Central European Business Review, Prague University of Economics and Business, volume 2022, issue 2, pages 81-100, DOI: 10.18267/j.cebr.290.
• Jáchym Lukeš, 2022, "The role of mergers in the acquisition process of real estate funds and the abuse of tax law
  [Role fúzí v akvizičním procesu nemovitostních fondů a zneužití daňového práva]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2022, issue 1, pages 5-20, DOI: 10.18267/j.cfuc.570.
• Kristýna Kebrtová & Hana Zídková, 2022, "New VAT Rules for E-commerce: What Will They Bring to Public Budgets?," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2022, issue 2, pages 49-68, DOI: 10.18267/j.efaj.271.
• Jan Hájek & Cecília Olexová, 2022, "Comparing Personal Income Tax Gap in the Czech Republic and Slovakia," Politická ekonomie, Prague University of Economics and Business, volume 2022, issue 1, pages 27-50, DOI: 10.18267/j.polek.1341.
• Anna Schultzová & Jaroslava Šepeľová & Marcela Rabatinová & Juraj Válek, 2022, "Identifikácia potenciálne nezodpovedného správania sa spoločností voči správcovi dane
  [Identification of Potentially Irresponsible Behaviour of Companies Towards the Tax Administrator]," Politická ekonomie, Prague University of Economics and Business, volume 2022, issue 3, pages 341-360, DOI: 10.18267/j.polek.1351.
• Veronika Síbrtová, 2022, "Factors Affecting Allocation of Czech FDI in EU Countries," Politická ekonomie, Prague University of Economics and Business, volume 2022, issue 6, pages 664-683, DOI: 10.18267/j.polek.1367.
• Robert Kelm, 2022, "Determinants of the VAT Gap in EU Member States from 2000 to 2016," Central European Journal of Economic Modelling and Econometrics, Central European Journal of Economic Modelling and Econometrics, volume 14, issue 4, pages 225-262, December.
• Joana Garcia, 2022, "Multinationals and services imports from havens: when policies stand in the way of tax planning," Working Papers, Banco de Portugal, Economics and Research Department, number w202214.
• Glenn P. Jenkins & Owotomiwa C. Olubamiro & Mikhail Miklyaev, 2022, "Cost-Benefit Analysis of Tax Incentives in Serbia," Development Discussion Papers, JDI Executive Programs, number 2022-01, Apr.
• Glenn P. Jenkins & Owotomiwa C. Olubamiro & Mikhail Miklyaev, 2022, "Cost-Benefit Analysis of Tax Incentives in Serbia," Development Discussion Papers, JDI Executive Programs, number 2022-01, Apr.
• Satadru Das & Lucie Gadenne & Tushar Nandi & Ross Warwick, 2022, "Does going cashless make you tax-rich? Evidence from India's demonetization experiment," Working Papers, Queen Mary University of London, School of Economics and Finance, number 943, Oct.
• Jerzy (Jurek) Konieczny, 2022, "Special issue: Papers from ICEA After the Pandemic Conference Series, Fall 2021," Review of Economic Analysis, Digital Initiatives at the University of Waterloo Library, volume 14, issue 2, pages 117-182, June, DOI: https://doi.org/10.15353/rea.v14i2..
• Emmanuel Umoru Haruna & Usman Alhassan, 2022, "Demystifying Rising Income Inequality Influence on Shadow Economy: Empirical Evidence from Nigeria," Review of Economic Analysis, Digital Initiatives at the University of Waterloo Library, volume 14, issue 2, pages 293-318, June, DOI: https://doi.org/10.15353/rea.v14i2..
• Saavedra, Santiago, 2022, "The response of illegal mining to revealing its existence," Working papers, Red Investigadores de Economía, number 89, May.
• Vahideh Ahmadi & Ruhollah Shahnazi & Karim Eslamlouian & Ahmad Sadraei Javaheri, 2022, "Evaluating the Impact of Occupation Choice on Tax Evasion - Behavioral Economics Approach with the Agent-Based Method in the Iranian Economy," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, volume 9, issue 1, pages 271-294.
• Sokolov, Ilya (Соколов, Илья) & Belev, Sergey (Белев, Сергей) & Deryugin, Alexander (Дерюгин, Александр) & Leonov, Elisey (Леонов, Елисей) & Vekerle, Konstantin (Векерле, Константин), 2022, "Distributional Analysis Of The Tax Burden On Individuals In The Russian Federation
  [Анализ Распределения Налогового Бремени На Физические Лица В Российской Федерации]," Working Papers, Russian Presidential Academy of National Economy and Public Administration, number w20220311, Nov.
• Alin-Flavius MARTA, 2022, "Some Considerations regarding the Regulation of E-commerce Taxation and Cryptocurrency Trading," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 23, issue 5, pages 694-706, December.
• Derek Messacar, 2022, "Labor Supply Responses to Income Taxation among Older Couples: Evidence from a Canadian Reform," Cahiers de recherche / Working Papers, Institut sur la retraite et l'épargne / Retirement and Savings Institute, number 10.
• Derek Messacar, 2022, "Loss-Averse Tax Manipulation and Tax-Preferred Savings," Cahiers de recherche / Working Papers, Institut sur la retraite et l'épargne / Retirement and Savings Institute, number 8.
• Stanislaw Cichocki & Josip Franic, 2022, "Informality on the rise: Dissecting quasi-formal employment in the EU," The Economic and Labour Relations Review, , volume 33, issue 3, pages 463-483, September, DOI: 10.1177/10353046221092431.
• Joel Slemrod & Tejaswi Velayudhan, 2022, "The VAT at 100: A Retrospective Survey and Agenda for Future Research," Public Finance Review, , volume 50, issue 1, pages 4-32, January, DOI: 10.1177/10911421221094595.
• James Atta Peprah & Francis Kwaw Andoh & Eric Atsu Avorkpo & Kwabena Nkansah Dafor & Benedict Afful Jr & Camara Kwasi Obeng, 2022, "Compliance Burden and Tax Gap Among Micro and Small Businesses: Evidence From Ghana," SAGE Open, , volume 12, issue 4, pages 21582440221, October, DOI: 10.1177/21582440221126985.
• Praveen Tiwari & Javaid Akhter & Saumen Chattopadhyay, 2022, "Illicit Financial Flows through Trade Mis-Invoicing in India: An Empirical Analysis of the Major Commodities Involved in Mis-Invoicing," South Asian Journal of Macroeconomics and Public Finance, , volume 11, issue 2, pages 185-216, December, DOI: 10.1177/22779787221092272.
• Aleksandar Vasilev, 2022, "Decomposing the Grey Economy in Bulgaria - A General-Equilibrium Analysis," Bulgarian Economic Papers, Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski - Bulgaria // Center for Economic Theories and Policies at Sofia University St Kliment Ohridski, number bep-2022-06, Aug, revised Aug 2022.
• Md. Harun Ur Rashid & Noman Uddin & Md. Shariful Haque & Syed Zabid Hossain, 2022, "Good governance and tax evasion: mediating effect of socioeconomic conditions," Asia-Pacific Journal of Regional Science, Springer, volume 6, issue 2, pages 759-776, June, DOI: 10.1007/s41685-022-00242-x.
• David Rodriguez-Justicia & Bernd Theilen, 2022, "Immigration and tax morale: the role of perceptions and prejudices," Empirical Economics, Springer, volume 62, issue 4, pages 1801-1832, April, DOI: 10.1007/s00181-021-02083-7.
• Gaurav Datt & Ranjan Ray & Christopher Teh, 2022, "Progressivity and redistributive effects of income taxes: evidence from India," Empirical Economics, Springer, volume 63, issue 1, pages 141-178, July, DOI: 10.1007/s00181-021-02144-x.
• Edosa Joshua Aronmwan & Sebastine Abhus Ogbaisi, 2022, "The nexus between standalone risk committees and tax aggressiveness: evidence from Nigeria," Future Business Journal, Springer, volume 8, issue 1, pages 1-12, December, DOI: 10.1186/s43093-022-00120-0.
• YoungRok Kim & Hongyu Wan, 2022, "The effect of fairness on tax morale in South Korea: a framed question approach," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), volume 69, issue 1, pages 103-123, March, DOI: 10.1007/s12232-022-00387-3.
• Debora Di Gioacchino & Laura Sabani & Stefano Usai, 2022, "Intergenerational Upward (Im)mobility and Political Support of Public Education Spending," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), volume 8, issue 1, pages 49-76, March, DOI: 10.1007/s40797-021-00157-0.
• A. E. Biondo & G. Burgio & A. Pluchino & D. Puglisi, 2022, "Taxation and evasion: a dynamic model," Journal of Evolutionary Economics, Springer, volume 32, issue 3, pages 797-826, July, DOI: 10.1007/s00191-022-00776-5.
• T. P. Sinha, 2022, "A Macro-Econometric VAR Model of India Incorporating Black Income," Journal of Quantitative Economics, Springer;The Indian Econometric Society (TIES), volume 20, issue 3, pages 629-660, September, DOI: 10.1007/s40953-022-00296-w.
• Simona-Gabriela Masca & Madalina Drutu & Andrada-Maria Pojoca, 2022, "Income Inequality and Shadow Economy in the EU. A Panel Cointegration and Causality Analysis," Springer Proceedings in Business and Economics, Springer, chapter 0, in: Nicholas Tsounis & Aspasia Vlachvei, "Advances in Quantitative Economic Research", DOI: 10.1007/978-3-030-98179-2_35.
• Dane M. Christensen & David G. Kenchington & Rick C. Laux, 2022, "How do most low ETR firms avoid paying taxes?," Review of Accounting Studies, Springer, volume 27, issue 2, pages 570-606, June, DOI: 10.1007/s11142-021-09614-8.
• Luca Vota, 2022, "Efficient monitoring of tax avoidance: a Costly State Verification model," SN Business & Economics, Springer, volume 2, issue 12, pages 1-11, December, DOI: 10.1007/s43546-022-00364-6.
• Yoshihiro Hamaguchi, 2022, "Effect of environmental tax evasion on pollution havens within the EU’s dual regulation system," SN Business & Economics, Springer, volume 2, issue 12, pages 1-25, December, DOI: 10.1007/s43546-022-00368-2.
• Syed Shurid Khan & Shawn Arita & Richard Howitt & PingSun Leung, 2022, "Evaluating change in property tax regime on noncommercial food production using a modified positive mathematical programming model," SN Business & Economics, Springer, volume 2, issue 9, pages 1-20, September, DOI: 10.1007/s43546-022-00285-4.
• Thomas Walter Kollruss, 2022, "Consolidated financial statements and global tax policy (OECD BEPS) insights from a multijurisdictional case study," SN Business & Economics, Springer, volume 2, issue 9, pages 1-17, September, DOI: 10.1007/s43546-022-00294-3.
• Michele Lalla & Patrizio Frederic & Daniela Mantovani, 2022, "The inextricable association of measurement errors and tax evasion as examined through a microanalysis of survey data matched with fiscal data: a case study," Statistical Methods & Applications, Springer;Società Italiana di Statistica, volume 31, issue 5, pages 1375-1401, December, DOI: 10.1007/s10260-022-00633-6.