Research classified by Journal of Economic Literature (JEL) codes

2022

• Annette Alstadsaeter & Bluebery Planterose & Gabriel Zucman & Andreas Økland, 2022, "Who Owns Offshore Real Estate? Evidence from Dubai," Working Papers, HAL, number halshs-04103509, May.
• Javier Garcia-Bernardo & Petr Janský & Gabriel Zucman, 2022, "Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?," Working Papers, HAL, number halshs-04103526, Jun.
• Manon François & Carlos Oliveira & Bluebery Planterose & Gabriel Zucman, 2022, "A Modern Excess Profit Tax," Working Papers, HAL, number halshs-04103540, Sep.
• Ludvig Wier & Gabriel Zucman, 2022, "Global Profit Shifting, 1975 – 2019," Working Papers, HAL, number halshs-04103666, Dec.
• Sarah Godar & Giulia Aliprandi & Tommaso Faccio & Petr Janský & Katia Toledo, 2022, "The Long Way to Tax Transparency: Lessons from the Early Publishers of Country-by-Country Reports," Working Papers, HAL, number halshs-04103691, Dec.
• Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2022, "Profit Shifting Frictions and the Geography of Multinational Activity," Working Papers, HAL, number halshs-04103710, Dec.
• Jean-Charles Bricongne & Samuel Delpeuch & Margarita Lopez Forero, 2022, "Productivity Slowdown and Tax Havens: Where Is Measured Value Creation?," Sciences Po Economics Discussion Papers, HAL, number hal-03811359, Apr.
• Bálint Ván & Csaba G. Tóth & Gábor Lovics & Katalin Szőke, 2022, "Digitalization against the shadow economy: evidence on the role of company size," CERS-IE WORKING PAPERS, Institute of Economics, Centre for Economic and Regional Studies, number 2224, Dec.
• Stenkula, Mikael & Wykman, Niklas, 2022, "The Taxation of Closely Held Firms: The Achilles Heel of the Dual Income Tax System Reconsidered," Working Paper Series, Research Institute of Industrial Economics, number 1434, Jul.
• Casi, Elisa & Gavrilova, Evelina & Murphy, David & Zoutman, Floris, 2022, "The Big Short (Interest): Closing the Loopholes in the Dividend-Withholding Tax," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2022/7, Feb, revised 02 Sep 2024.
• Thomas A., Gresik & Schjelderup, Guttorm, 2022, "Tax induced transfer pricing under universal adoption of the destination-based cash-flow tax," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2022/8, Feb.
• Andersson, Jonas, 2022, "A tax evasion experiment revisited," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2022/15, Dec.
• Ceyhun Elgin & Orhan Torul & Tugce Turk, 2022, "Marginal Cost of Public Funds under the Presence of Informality," Hacienda Pública Española / Review of Public Economics, IEF, volume 241, issue 2, pages 79-103, June.
• Luciano Fanti & Domenico Buccella, 2022, "Indirect Taxation, Tax Evasion and Profts," Hacienda Pública Española / Review of Public Economics, IEF, volume 242, issue 3, pages 91-109, September.
• Laszlo Goerke, 2022, "Endogenous Market Structure and Partisan Competition Authorities," IAAEU Discussion Papers, Institute of Labour Law and Industrial Relations in the European Union (IAAEU), number 202201, May.
• Mita Amanda & Nur Sayidah & Aminullah Assagaf & Hadi Sugiyanto, 2022, "The Effectiveness of Tax Collection with Warning Letters and Forced Letters to Increase Value-Added Tax Receipts," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 69-78, September, DOI: 10.33146/2307-9878-2022-3(97)-69-78.
• Cindy & Rasinta Ria Ginting, 2022, "The Effect of Sales Growth, Profitability and Leverage on Tax Avoidance with Firm Size as Moderating Variable," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 131-138, December, DOI: 10.33146/2307-9878-2022-4(98)-131-1.
• Subagio Efendi & Salim Darmadi & Robert Czernkowski, 2022, "Are Financial Institutions Tax Aggressive? Evidence From Corporate Tax Return Data," Bulletin of Monetary Economics and Banking, Bank Indonesia, volume 25, issue 2, pages 175-204, August, DOI: https://doi.org/10.21098/bemp.v25i2.
• Bulent Diclehan Cadirci & Mustafa Tekdere, 2022, "The Effect of Economic Uncertainty on the Tax Wedge: The Case of Selected OECD Countries," Istanbul Journal of Economics-Istanbul Iktisat Dergisi, Istanbul University, Faculty of Economics, volume 72, issue 72-2, pages 787-822, December, DOI: 10.26650/ISTJECON2021-1125757.
• Huynh, Dat & Sokolova, Anna & Tosun, Mehmet S., 2022, "Tax Elasticity of Border Sales: A Meta-Analysis," IZA Discussion Papers, IZA Network @ LISER, number 15525, Aug.
• di Porto, Edoardo & Garibaldi, Pietro & Mastrobuoni, Giovanni & Naticchioni, Paolo, 2022, "The Perverse Effect of Flexible Work Arrangements on Informality," IZA Discussion Papers, IZA Network @ LISER, number 15794, Dec.
• Rocco Caferra & Alessandro Cascavilla & Andrea Morone, 2022, "Family affairs or Government's duty? The tax morality of a mobile society," Working Papers, Economics Department, Universitat Jaume I, Castellón (Spain), number 2022/09.
• Alessandro Cascavilla & Jordi Ripollés & Andrea Morone, 2022, "Tax morale and social capital: an empirical investigation among European citizens," Working Papers, Economics Department, Universitat Jaume I, Castellón (Spain), number 2022/10.
• Krenek Alexander & Schratzenstaller Margit, 2022, "A Harmonized Net Wealth Tax in the European Union," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, volume 242, issue 5-6, pages 629-668, December, DOI: 10.1515/jbnst-2021-0045.
• Friedrich Schneider, 2022, "New COVID-related results for estimating the shadow economy in the global economy in 2021 and 2022," International Economics and Economic Policy, Springer, volume 19, issue 2, pages 299-313, May, DOI: 10.1007/s10368-022-00537-6.
• Andrew Feltenstein & Jorge Martinez-Vazquez & Biplab Datta & Sohani Fatehin, 2022, "A general equilibrium model of Value Added Tax evasion: an application to Pakistan," International Economics and Economic Policy, Springer, volume 19, issue 3, pages 537-556, July, DOI: 10.1007/s10368-022-00530-z.
• Guillaume Claveres, 2022, "Tax competition and club goods," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 1, pages 110-146, February, DOI: 10.1007/s10797-021-09658-1.
• A. Yeliz Kaçamak, 2022, "The role of information aggregators in tax compliance," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 2, pages 237-285, April, DOI: 10.1007/s10797-021-09666-1.
• Pablo Gutiérrez Cubillos, 2022, "Gini and undercoverage at the upper tail: a simple approximation," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 2, pages 443-471, April, DOI: 10.1007/s10797-021-09671-4.
• Gonzalo E. Sánchez, 2022, "Non-compliance notifications and taxpayer strategic behavior: evidence from Ecuador," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 3, pages 627-666, June, DOI: 10.1007/s10797-021-09677-y.
• Gabriele Mazzolini & Laura Pagani & Alessandro Santoro, 2022, "The deterrence effect of real-world operational tax audits on self-employed taxpayers: evidence from Italy," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 4, pages 1014-1046, August, DOI: 10.1007/s10797-021-09707-9.
• Miloš Fišar & Tommaso Reggiani & Fabio Sabatini & Jiří Špalek, 2022, "Media negativity bias and tax compliance: experimental evidence," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 5, pages 1160-1212, October, DOI: 10.1007/s10797-021-09706-w.
• Martin T. Braml & Gabriel J. Felbermayr, 2022, "The EU self-surplus puzzle: an indication of VAT fraud?," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 29, issue 5, pages 1075-1097, October, DOI: 10.1007/s10797-021-09713-x.
• Sabri Boubaker & Imen Derouiche & Hung Nguyen, 2022, "Voluntary disclosure, tax avoidance and family firms," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 26, issue 1, pages 129-158, March, DOI: 10.1007/s10997-021-09601-w.
• Chii-Shyan Kuo, 2022, "Family firms, tax avoidance, and socioemotional wealth: evidence from tax reform in Taiwan," Review of Quantitative Finance and Accounting, Springer, volume 58, issue 4, pages 1535-1572, May, DOI: 10.1007/s11156-021-01029-5.
• Yi-Hsing Liao & Teng-Sheng Sang & Yuan-Tang Tsai, 2022, "Do information sources matter in corporate tax avoidance? The roles of peer effects and director interlocks," Review of Quantitative Finance and Accounting, Springer, volume 59, issue 1, pages 339-382, July, DOI: 10.1007/s11156-022-01042-2.
• Niels Johannesen, 2022, "The Global Minimum Tax," CEBI working paper series, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI), number 22-01, Jan.
• Johnny Flentø & Leonardo Santos Simao, 2022, "Illicit Financial Flows - Illicit drug trafficking and tax evasion," DERG working paper series, University of Copenhagen. Department of Economics. Development Economics Research Group (DERG), number 22-16, Aug.
• Makoto HASEGAWA, 2022, "Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals," Discussion papers, Graduate School of Economics , Kyoto University, number e-22-007, Oct.
• Enrico Rubolino, 2022, "Does Informality Deter Tax Progressivity?," Cahiers de Recherches Economiques du Département d'économie, Université de Lausanne, Faculté des HEC, Département d’économie, number 22.07, Apr.
• Konstantins Benkovskis & Ludmila Fadejeva, 2022, "Chasing the Shadow: the Evaluation of Unreported Wage Payments in Latvia," Working Papers, Latvijas Banka, number 2022/01, Feb.
• Benno Torgler, 2022, "Behavioral Taxation: Opportunities and Challenges," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 78, issue 1-2, pages 5-43, DOI: 10.1628/fa-2022-0003.
• Stephan Muehlbacher & Thomas Sabitzer, 2022, "Fining Tax Evasion: Is Adjusting Fines to Level of Income Fairer Than Basing Fines Solely on the Evaded Amount?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 78, issue 3, pages 291-311, DOI: 10.1628/fa-2022-0011.
• Daniele Spinelli & Paolo Berta & Alessandro Santoro, 2022, "The Optimal Number of Tax Audits: Evidence from Italy," Working Papers, University of Milano-Bicocca, Department of Economics, number 497, Apr, revised Apr 2022.
• Palma Filep-Mosberger & Adam Reiff, 2022, "Income Tax Evasion Estimation in Hungary," MNB Working Papers, Magyar Nemzeti Bank (Central Bank of Hungary), number 2022/4.
• Raphaela Hennigs, 2022, "Estimating Income in a Tax Compliance Game. A Bayesian Persuasion Approach," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2022-16, Nov.
• Yixuan Shi, 2022, "Dynamic Volunteer's Dilemma with Procrastinators," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2022-17, Nov.
• Mariusz Kapuściński, 2022, "The consequences of the bank levy in Poland," NBP Working Papers, Narodowy Bank Polski, number 346.
• Matias Giaccobasso & Brad C. Nathan & Ricardo Perez-Truglia & Alejandro Zentner, 2022, "Where Do My Tax Dollars Go? Tax Morale Effects of Perceived Government Spending," NBER Working Papers, National Bureau of Economic Research, Inc, number 29789, Feb.
• Katarzyna A. Bilicka & André Seidel, 2022, "Measuring Firm Activity from Outer Space," NBER Working Papers, National Bureau of Economic Research, Inc, number 29945, Apr.
• Javier Garcia-Bernardo & Petr Janský & Gabriel Zucman, 2022, "Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?," NBER Working Papers, National Bureau of Economic Research, Inc, number 30086, May.
• Sebastián Bustos & Dina Pomeranz & Juan Carlos Suárez Serrato & José Vila-Belda & Gabriel Zucman, 2022, "The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile," NBER Working Papers, National Bureau of Economic Research, Inc, number 30114, Jun.
• Ashley C. Craig & Joel Slemrod, 2022, "Tax Knowledge and Tax Manipulation: A Unifying Model," NBER Working Papers, National Bureau of Economic Research, Inc, number 30151, Jun.
• Samuel Kapon & Lucia Del Carpio & Sylvain Chassang, 2022, "Using Divide-and-Conquer to Improve Tax Collection," NBER Working Papers, National Bureau of Economic Research, Inc, number 30218, Jul.
• Paul Carrillo & Dave Donaldson & Dina Pomeranz & Monica Singhal, 2022, "Ghosting the Tax Authority: Fake Firms and Tax Fraud," NBER Working Papers, National Bureau of Economic Research, Inc, number 30242, Jul.
• Ludvig S. Wier & Gabriel Zucman, 2022, "Global Profit Shifting, 1975-2019," NBER Working Papers, National Bureau of Economic Research, Inc, number 30673, Nov.
• Marco Battaglini & Luigi Guiso & Chiara Lacava & Douglas L. Miller & Eleonora Patacchini, 2022, "Refining Public Policies with Machine Learning: The Case of Tax Auditing," NBER Working Papers, National Bureau of Economic Research, Inc, number 30777, Dec.
• Mukherjee, Sacchidananda, 2022, "Revenue Assessment of Goods and Services Tax (GST) in India," Working Papers, National Institute of Public Finance and Policy, number 22/385, Jul.
• S. Quantin & C. Welter-Medee, 2022, "Estimation des montants manquants de versements de TVA : exploitation des données du contrôle fiscal," Documents de Travail de l'Insee - INSEE Working Papers, Institut National de la Statistique et des Etudes Economiques, number 2022-11.
• Falilou Fall, 2022, "Strengthening the tax system to reduce inequalities and increase revenues in South Africa," OECD Economics Department Working Papers, OECD Publishing, number 1745, Dec, DOI: 10.1787/9857a89a-en.
• Andrew Garin & Emilie Jackson & Dmitri Koustas, 2022, "New gig work or changes in reporting?: Understanding self-employment trends in tax data," OECD Social, Employment and Migration Working Papers, OECD Publishing, number 278, Sep, DOI: 10.1787/26465814-en.
• Alžběta Holá & Markéta Arltová & Hana Zídková, 2022, "VAT Listings within the EU Member States and Their Impact on Tax Evasion
  [Designing VAT Systems: Some Efficiency Considerations]," CESifo Economic Studies, CESifo Group, volume 68, issue 3, pages 297-318.
• Andualem T Mengistu & Kiflu G Molla & Giulia Mascagni, 2022, "Trade Tax Evasion and the Tax Rate: Evidence from Transaction-level Trade Data," Journal of African Economies, Centre for the Study of African Economies, volume 31, issue 1, pages 94-122.
• Andreea-Florentina Crăciun & Raluca-Ioana Racataian & Nicoleta-Claudia Moldovan, 2022, "Radiography of the Tax Inspection Activity in the Context of Contemporary Challenges," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 854-862, September.
• Andreea Cristina Savu & Raluca Mihaela Mircea (Boharu) & Cristina Gabriela Vasciuc (Săndulescu), 2022, "The Role of the Forensic Accounting Expert in the Prevention of Combating Corruption and Economic Crime," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1021-1026, Decembrie.
• Flavius Valentin Jakubowicz & Ionela Munteanu, 2022, "Perspectives on Tax Optimization: Opportunities and Challenges," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 883-889, Decembrie.
• Oana OpriÈ™an & Ana-Maria Dumitrache (Șerbănescu) & Adrian MoroÈ™an, 2022, "Financial Education - Strategy to Combat Tax Evasion," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 978-985, Decembrie.
• Berumen, Sergio A. & Rabadán-Pérez, Francisco & Guiance-Lapido, Jaime & Hernández Mora, Cristóbal, 2022, "Reconstrucción y consistencia factorial: la regla del codo aplicada al RMSEA, análisis paralelo y otras pruebas confirmatorias
  [Reconstruction and Factorial Consistence: the Elbow Rule Applied to RMSEA, Parallel Analysis and other Confirmatory Tec," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 33, issue 1, pages 353-385, June, DOI: https://doi.org/10.46661/revmetodos.
• Pedroni, Florencia Verónica & Briozzo, Anahí & Pesce, Gabriela, 2022, "Firm-level determinants of business tax evasion in emerging economies: the case of Argentina
  [Determinantes microeconómicos de la evasión tributaria empresarial en economías emergentes: el caso de Argentina]," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 34, issue 1, pages 83-117, December, DOI: https://doi.org/10.46661/revmetodos.
• Javier Garcia-Bernardo & Petr Janský & Thomas Tørsløv, 2022, "Decomposing Multinational Corporations’ Declining Effective Tax Rates," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, volume 70, issue 2, pages 338-381, June, DOI: 10.1057/s41308-022-00157-9.

2021

• Rabah Arezki & Asif Islam & Grégoire Rota-Graziosi, 2021, "Working Paper 350 - Taming Private Leviathans: Regulation versus Taxation," Working Paper Series, African Development Bank, number 2476, Aug.
• M. Chatib Basri & Mayara Felix & Rema Hanna & Benjamin A. Olken, 2021, "Tax Administration versus Tax Rates: Evidence from Corporate Taxation in Indonesia," American Economic Review, American Economic Association, volume 111, issue 12, pages 3827-3871, December, DOI: 10.1257/aer.20201237.
• Isabel Z. Martínez & Emmanuel Saez & Michael Siegenthaler, 2021, "Intertemporal Labor Supply Substitution? Evidence from the Swiss Income Tax Holidays," American Economic Review, American Economic Association, volume 111, issue 2, pages 506-546, February, DOI: 10.1257/aer.20180746.
• Julie Berry Cullen & Nicholas Turner & Ebonya Washington, 2021, "Political Alignment, Attitudes toward Government, and Tax Evasion," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 3, pages 135-166, August, DOI: 10.1257/pol.20190409.
• David R. Agrawal, 2021, "The Internet as a Tax Haven?," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 4, pages 1-35, November, DOI: 10.1257/pol.20170094.
• Annabelle Doerr & Sarah Necker, 2021, "Collaborative Tax Evasion in the Provision of Services to Consumers: A Field Experiment," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 4, pages 185-216, November, DOI: 10.1257/pol.20190675.
• Pierre Bachas & Mauricio Soto, 2021, "Corporate Taxation under Weak Enforcement," American Economic Journal: Economic Policy, American Economic Association, volume 13, issue 4, pages 36-71, November, DOI: 10.1257/pol.20180564.
• Juliana Londoño-Vélez & Javier Ávila-Mahecha, 2021, "Enforcing Wealth Taxes in the Developing World: Quasi-experimental Evidence from Colombia," American Economic Review: Insights, American Economic Association, volume 3, issue 2, pages 131-148, June, DOI: 10.1257/aeri.20200319.
• Florian Scheuer & Joel Slemrod, 2021, "Taxing Our Wealth," Journal of Economic Perspectives, American Economic Association, volume 35, issue 1, pages 207-230, Winter, DOI: 10.1257/jep.35.1.207.
• Yusuf Abdulkarim & Mohamed Saidatulakmal, 2021, "The Impact of Fiscal Policy Variables on Private Investment in Nigeria," The African Finance Journal, Africagrowth Institute, volume 23, issue 1, pages 41-55.
• Rakia Riguen & Bassem Salhi & Anis Jarboui, 2021, "The Impact of Audit Characteristics on Corporate Tax Avoidance: The Moderating Role of Gender Diversity," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 68, issue 1, pages 97-114, March, DOI: 10.47743/saeb-2021-0002.
• Mihai Dan MUREȘAN & Attila Szora TAMAȘ, 2021, "What Does Economic Substance Mean from an Economic Point of View?," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 23, pages 142-150, November.
• Ionela BUTU & Petre BREZEANU, 2021, "The impact of corruption and poverty on VAT Gap in Central and Eastern Europe," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 23, pages 37-45, November.
• Ramona-Ionela HARAGUȘ & Attila Szora TAMAȘ, 2021, "Fair Accounting “The Primordial Saving Lever†on the Dynamic Front of Tax Evasion," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 23, pages 46-56, November.
• Alin IRIMIA & Attila TAMAS-SZORA & Iulian Bogdan DOBRA, 2021, "On Taxation of the Digital Economy. Where Are We Now and Where Are We Going?," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 23, pages 95-108, November.
• V.A. Molodykh, 2021, "Impact of Short-Term Exogenous Shocks on Taxpayer Behavior and Tax Evasion," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, volume 20, issue 2, pages 241-268, DOI: http://dx.doi.org/10.15826/vestnik..
• Carina Neisser, 2021, "The Elasticity of Taxable Income: A Meta-Regression Analysis," ECONtribute Discussion Papers Series, University of Bonn and University of Cologne, Germany, number 067, Feb.
• Michal Friedrich & Jana Tepperova, 2021, "Identification of base erosion and profit shifting using tax evasion rate," Society and Economy, Akadémiai Kiadó, Hungary, volume 43, issue 1, pages 75-92, March, DOI: 10.1556/204.2020.00026.
• Karolina Konopczak & Aleksander Łożykowski, 2021, "Efekt fiskalny uszczelniania systemu podatkowego w Polsce: próba oszacowania w zakresie podatku CIT," Ekonomista, Polskie Towarzystwo Ekonomiczne, issue 1, pages 25-55.
• Liliana MANEA & Larisa Roxana MANEA, 2021, "Fraud Mechanisms - Accounting And Fiscal Evaluation Seen As Possibilities For Estimating The Underground Economy," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 63, issue 3, pages 38-45, September.
• Ahmadi, Vahideh & Shahnazi, Roohollah & Eslamloueyan, Karim & Sadraei Javaheri, Ahmad, 2021, "Evaluation of Tax Evasion Models Based on the Views from Neoclassical to Behavioral Economics: Analytical Hierarchy Process Approach in Economy of Iran (in Persian)," The Journal of Planning and Budgeting (٠صلنامه برنامه ریزی Ùˆ بودجه), Institute for Management and Planning studies, volume 26, issue 1, pages 115-141, May.
• Andrew Feltenstein & Jorge Martinez-Vazquez & Biplab Datta & Sohani Fatehin, 2021, "A General Equilibrium Model of Value Added Tax Evasion: An Application to Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper2102, Jan.
• Dominika Langenmayr & Lennard Zyska, 2021, "Avoiding Taxes: Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment," Working Papers, Bavarian Graduate Program in Economics (BGPE), number 204, Mar.
• Giovanni D’Alessio, 2021, "What do Italians think about tax evasion?," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 607, Mar.
• Michele Giammatteo & Stefano Iezzi & Roberta Zizza, 2021, "Pecunia olet. Cash usage and the underground economy," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 649, Oct.
• Mariko Shimizu, 2021, "Effects of tax payment systems on tax compliance: Comparing the withholding system with the tax declaration system," Journal of Behavioral Economics for Policy, Society for the Advancement of Behavioral Economics (SABE), volume 5, issue S2, pages 95-102, Septembre.
• Jean-Charles Bricongne & Samuel Delpeuch & Margarita Lopez Forero, 2021, "Regional Productivity Slowdown, Tax Havens and MNEs Intangibles: where is Measured Value Creation?," Working papers, Banque de France, number 835.
• Nicolas Gavoille & Anna Zasova, 2021, "What we pay in the shadows: Labor tax evasion, minimum wage hike and employment," SSE Riga/BICEPS Research Papers, Baltic International Centre for Economic Policy Studies (BICEPS);Stockholm School of Economics in Riga (SSE Riga), number 6, Aug.
• Nicolas Gavoille & Anna Zasova, 2021, "Minimum wage spike and income underreporting: a back-of-the-envelope-wage analysis," SSE Riga/BICEPS Research Papers, Baltic International Centre for Economic Policy Studies (BICEPS);Stockholm School of Economics in Riga (SSE Riga), number 7, Nov.
• Nicolas Gavoille & Anna Zasova, 2021, "Foreign Ownership and Labor Tax Evasion: Evidence from Latvia," SSE Riga/BICEPS Research Papers, Baltic International Centre for Economic Policy Studies (BICEPS);Stockholm School of Economics in Riga (SSE Riga), number 8, Nov.
• Petr Janský & Jan Láznička & Miroslav Palanský, 2021, "Tax treaties worldwide: Estimating elasticities and revenue foregone," Review of International Economics, Wiley Blackwell, volume 29, issue 2, pages 359-401, May, DOI: 10.1111/roie.12515.
• Kai A. Konrad, 2021, "Dynamics of the Market for Corporate Tax‐Avoidance Advice," Scandinavian Journal of Economics, Wiley Blackwell, volume 123, issue 1, pages 267-294, January, DOI: 10.1111/sjoe.12389.
• Гл. Ас. Д-Р Георги Ранчев, 2021, "Намаляване На Данъчната Основа За Ддс При Липса На Плащане По Доставка," ICPA Articles, Institute of Certified Public Accountants, volume 2021, issue 2, pages 1-10.
• Stănescu Cătălin-Gabriel & Bogdan Camelia, 2021, "Regulatory Arbitrage and Non-Judicial Debt Collection in Central and Eastern Europe: Tax Sheltering and Potential Money Laundering," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 11, issue 2, pages 119-160, July, DOI: 10.1515/ael-2019-0055.
• Friedrich Jan, 2021, "Regulatory Arbitrage in the Intersection of Accounting Standards and Tax Laws: The Case of Synthetic Leases," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 11, issue 2, pages 201-232, July, DOI: 10.1515/ael-2020-0098.
• Friedrich Jan & Thiemann Matthias, 2021, "The Economic, Legal and Social Dimension of Regulatory Arbitrage," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 11, issue 2, pages 81-90, July, DOI: 10.1515/ael-2020-0150.
• Hubmann Maximilian, 2021, "Braucht Deutschland eine Wegzugsbesteuerung für Akademiker?: Zur steuerlichen Behandlung von Human- und Sachkapital beim Verlust des Besteuerungs-rechts vor dem Hintergrund von Äquivalenz- und Leistun," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 22, issue 1, pages 67-82, April, DOI: 10.1515/pwp-2020-0016.
• Schneider Friedrich, 2021, "Mehr Licht im Schatten? Neuere Ergebnisse über die Schattenwirtschaft," Perspektiven der Wirtschaftspolitik, De Gruyter, volume 22, issue 3, pages 225-246, September, DOI: 10.1515/pwp-2021-0037.
• Cosmin Sandu BADELE & Lucian IVAN, 2021, "Management Of Activities To Combat The Phenomenon Of Tax Evasion And The Prevention Of Intra-Community Fraud," Contemporary Economy Journal, Constantin Brancoveanu University, volume 6, issue 4, pages 20-28.
• Elena Denisa Bala & Stelian Stancu, 2021, "Limiting informal economy in the context of business environment regulations. An analysis of -young- European Union members," Manager Journal, Faculty of Business and Administration, University of Bucharest, volume 33, issue 1, pages 55-66, May.
• Antinyan, Armenak & Asatryan, Zareh & Dai, Zhixin & Wang, Kezhi, 2021, "Does the Frequency of Reminders Matter for their Effectiveness? A Randomized Controlled Trial," Cardiff Economics Working Papers, Cardiff University, Cardiff Business School, Economics Section, number E2021/17, Jul.
• Fisar, Milos & Reggiani, Tommaso & Sabatini, Fabio & Spalek, Jir, 2021, "Media negativity bias and tax compliance: Experimental evidence," Cardiff Economics Working Papers, Cardiff University, Cardiff Business School, Economics Section, number E2021/26, Oct.
• Katarzyna Bilicka & Daniela Scur, 2021, "Organizational capacity and profit shifting," CEP Discussion Papers, Centre for Economic Performance, LSE, number dp1795, Sep.
• Katarzyna Bilicka & Daniela Scur, 2021, "Organizational capacity and profit shifting," POID Working Papers, Centre for Economic Performance, LSE, number 019, Sep.
• Ludger Schuknecht & Vincent Siegerink, 2021, "The Political Economy of the International Tax Transparency Agenda in the G20/OECD Context," CESifo Working Paper Series, CESifo, number 8813.
• Clemens Fuest & Felix Hugger & Florian Neumeier, 2021, "Corporate Profit Shifting and the Role of Tax Havens: Evidence from German Country-By-Country Reporting Data," CESifo Working Paper Series, CESifo, number 8838.
• Dominika Langenmayr & Lennard Zyska, 2021, "Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment," CESifo Working Paper Series, CESifo, number 8956.
• Katarzyna Anna Bilicka & Elisa Casi & Carol Seregni & Barbara Stage, 2021, "Tax Strategy Disclosure: A Greenwashing Mandate?," CESifo Working Paper Series, CESifo, number 9030.
• Johannes Abeler & Armin Falk & Fabian Kosse, 2021, "Malleability of Preferences for Honesty," CESifo Working Paper Series, CESifo, number 9033.
• Katarzyna Anna Bilicka & Yaxuan Qi & Jing Xing, 2021, "Real Responses to Anti-Tax Avoidance: Evidence from the UK Worldwide Debt Cap," CESifo Working Paper Series, CESifo, number 9044.
• Cristina Bicchieri & Eugen Dimant & Erte Xiao, 2021, "Deviant or Wrong? The Effects of Norm Information on the Efficacy of Punishment," CESifo Working Paper Series, CESifo, number 9067.
• Manon Francois, 2021, "Profit Shifting and Equilibrium Principles of International Taxation," CESifo Working Paper Series, CESifo, number 9211.
• Sugata Marjit & Suryaprakash Mishra, 2021, "Optimum Size of the Informal Credit Market - A Political Economy Perspective," CESifo Working Paper Series, CESifo, number 9252.
• Rishi R. Sharma & Joel Slemrod & Michael Stimmelmayr, 2021, "Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property," CESifo Working Paper Series, CESifo, number 9262.
• Katarzyna Anna Bilicka & Daniela Scur, 2021, "Organizational Capacity and Profit Shifting," CESifo Working Paper Series, CESifo, number 9284.
• Pranvera Shehaj & Alfons Weichenrieder, 2021, "Corporate Income Tax, IP Boxes and the Location of R&D," CESifo Working Paper Series, CESifo, number 9397.
• Jiao Li & Duccio Gamannossi Degl'Innocenti & Matthew D. Rablen, 2021, "Marketed Tax Avoidance Schemes: An Economic Analysis," CESifo Working Paper Series, CESifo, number 9421.
• Friedrich Schneider, 2021, "Do Different Estimation Methods Lead to Implausible Differences in the Size of the Non-Observed or Shadow Economies? A Preliminary Answer," CESifo Working Paper Series, CESifo, number 9434.
• Cyril Chalendard & Ana Margarida Fernandes & Gael Raballand & Bob Rijkers, 2021, "Corruption in Customs," CESifo Working Paper Series, CESifo, number 9489.
• Clemens Fuest & Felix Hugger & Florian Neumeier, 2021, "Gewinnverlagerung deutscher Großunternehmen in Niedrigsteuerländer – Wie hoch sind die Steueraufkommensverluste?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 74, issue 01, pages 38-42, January.
• Clemens Fuest & Elena Herold & Florian Neumeier, 2021, "Die Neuordnung der internationalen Unternehmensbesteuerung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, volume 74, issue 10, pages 31-36, October.
• Advani, Arun & Tarrant, Hannah, 2021, "Behavioural responses to a wealth tax," CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE), number 577.
• Julien Martin & Mathieu Parenti & Farid Toubal, 2021, "Évitement fiscal : un avantage concurrentiel qui aggrave la concentration," La Lettre du CEPII, CEPII research center, issue 414.
• Dóra KEREZSI & Anna SZABÓ-CSORVÁSI & Mihály HEGEDÜS, 2021, "A Brief Overview Of Performance Management Systems," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 25, pages 31-39, May.
• Pedro A. Cabra-Acela, 2021, "Rewarding good taxpayers, an effective mechanism?," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 19419, Jul.
• María Angélica Arbeláez & Alejandro Becerra & Miguel Ben�tez, 2021, "Contribución fiscal y tributación efectiva de la industria manufacturera en Colombia," Informes de Investigación, Fedesarrollo, number 19143, Mar.
• Carlos Mauricio Tosca Vidal & Germ�n Mart�nez-Prats & Candelaria Guzm�n-Fern�ndez, 2021, "La afiliación a la seguridad social de los trabajadores y sus efectos en las finanzas de las empresas en México," Apuntes del Cenes, Universidad Pedagógica y Tecnológica de Colombia, volume 40, issue 72, pages 71-86.
• Grupo de Estudios Fiscales y de Equidad & Grupo Contod@s & Centro de Pensamiento de Pol�tica Fiscal, 2021, "Proyecto de inversión social: análisis de las implicaciones del segundo proyecto de reforma tributaria," Econógrafos, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 19456, Aug.
• Javier Ávila-Mahecha, 2021, "SIVAR - simulador para la evaluación del impuesto al valor agregado y sus reformas en Colombia," Investigaciones y Productos CID, Universidad Nacional de Colombia, FCE, CID, number 19234, Apr.
• A Tobón, 2021, "Economía formal y economía informal: un estudio sobre la dinámica del crecimiento económico en un modelo de inspiración clásica," Documentos de trabajo - Alianza EFI, Alianza EFI, number 19292, May.
• M. Salazar, 2021, "Tax policies, informality, and real wage rigidities," Documentos de trabajo - Alianza EFI, Alianza EFI, number 20044, Dec.
• Massa, Massimo & Cheng, Si & Zhang, Hong, 2021, "Tax Evasion and Market Efficiency: Evidence from the FATCA and Offshore Mutual Funds," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 15747, Feb.
• Reck, Daniel & Guyton, John & Langetieg, Patrick & Risch, Max & Zucman, Gabriel, 2021, "Tax Evasion at the Top of the Income Distribution: Theory and Evidence," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 15851, Feb.
• Kosfeld, Michael & Vollan, Björn & Hadnes, Myriam & Nilgen, Marco, 2021, "The Fetters of the Sib - An Experimental Study in Burkina Faso," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 15876, Mar.
• Brockmeyer, Anne & Estefan, Alejandro & Ramírez Arras, Karina & Suárez Serrato, Juan Carlos, 2022, "Taxing Property in Developing Countries: Theory and Evidence from Mexico," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 15983, Jun.
• Bilicka, Katarzyna & Xing, Jing & Qi, Yaxuan, 2021, "Real Responses to Anti-tax Avoidance: Evidence from the UK Worldwide Debt Cap," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16068, Apr.
• Falk, Armin & Abeler, Johannes & Kosse, Fabian, 2021, "Malleability of preferences for honesty," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16164, May.
• Scur, Daniela & Bilicka, Katarzyna, 2021, "Organizational capacity and profit shifting," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16502, Sep.
• Delis, Fotios & Delis, Manthos & Laeven, Luc & Ongena, Steven, 2022, "Global Evidence on Profit Shifting Within Firms and Across Time," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16615, May.
• Toubal, Farid & Laffitte, Sébastien, 2021, "Multinationals’ Sales and Profit Shifting in Tax Havens," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 16675, Oct.
• Alison Macintyre & Ho Fai Chan & Markus Schaffner & Benno Torgler, 2021, "National Pride and Tax Compliance: A Laboratory Experiment Using a Physiological Marker," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2021-07, Feb.
• Mona Barake & Paul-Emmanuel Chouc & Theresa Neef & Gabriel Zucman, 2021, "Minimizing the Minimum Tax? The Critical Effect of Substance Carve-Outs," Notes, EU Tax Observatory, number 001, Jul.
• Mona Barake & Theresa Neef & Paul-Emmanuel Chouc & Gabriel Zucman, 2021, "Revenue Effects of the Global Minimum Tax: Country-by-Country Estimates," Notes, EU Tax Observatory, number 002, Oct.
• Giulia Aliprandi & Mona Barake & Paul-Emmanuel Chouc, 2021, "Have European Banks Left Tax Havens? Evidence from Country-by-Country Data," Reports, EU Tax Observatory, number 002.
• Eloi Flamant & Sarah Godar & Gaspard Richard, 2021, "New Forms of Tax Competition in the European Union: An Empirical Investigation," Reports, EU Tax Observatory, number 003.
• Natalia Levenko & Karsten Staehr, 2021, "Tax compliance in post-transition: You and your friends matter, not the government," Bank of Estonia Working Papers, Bank of Estonia, number wp2021-7, Nov, revised 10 Nov 2021, DOI: 10.23656/25045520/072021/0189.
• Hasan, Mostafa Monzur & Lobo, Gerald J. & Qiu, Buhui, 2021, "Organizational capital, corporate tax avoidance, and firm value," Journal of Corporate Finance, Elsevier, volume 70, issue C, DOI: 10.1016/j.jcorpfin.2021.102050.
• Amendolagine, Vito & De Pascale, Gianluigi & Faccilongo, Nicola, 2021, "International capital mobility and corporate tax revenues: How do controlled foreign company rules and innovation shape this relationship?," Economic Modelling, Elsevier, volume 101, issue C, DOI: 10.1016/j.econmod.2021.105543.
• Sun, Yukun, 2021, "Corporate tax avoidance and government corruption: Evidence from Chinese firms," Economic Modelling, Elsevier, volume 98, issue C, pages 13-25, DOI: 10.1016/j.econmod.2021.02.008.
• Gavoille, Nicolas & Zasova, Anna, 2021, "Foreign ownership and labor tax evasion: Evidence from Latvia," Economics Letters, Elsevier, volume 207, issue C, DOI: 10.1016/j.econlet.2021.110030.
• Bussy, Adrien, 2021, "Tariff evasion with endogenous enforcement," Economics Letters, Elsevier, volume 207, issue C, DOI: 10.1016/j.econlet.2021.110046.
• Hilling, Axel & Lundtofte, Frederik & Sandell, Niklas & Sonnerfeldt, Amanda & Vilhelmsson, Anders, 2021, "Tax avoidance and state ownership — The case of Sweden," Economics Letters, Elsevier, volume 208, issue C, DOI: 10.1016/j.econlet.2021.110063.
• Lami, Endrit & Imami, Drini & Pugh, Geoffrey & Hashi, Iraj, 2021, "Fiscal performance and elections in the context of a transition economy," Economic Systems, Elsevier, volume 45, issue 2, DOI: 10.1016/j.ecosys.2021.100886.
• Kamm, Aaron & Koch, Christian & Nikiforakis, Nikos, 2021, "The ghost of institutions past: History as an obstacle to fighting tax evasion?," European Economic Review, Elsevier, volume 132, issue C, DOI: 10.1016/j.euroecorev.2020.103641.
• Hebous, Shafik & Johannesen, Niels, 2021, "At your service! The role of tax havens in international trade with services," European Economic Review, Elsevier, volume 135, issue C, DOI: 10.1016/j.euroecorev.2021.103737.
• Saavedra, Santiago & Romero, Mauricio, 2021, "Local incentives and national tax evasion: The response of illegal mining to a tax reform in Colombia," European Economic Review, Elsevier, volume 138, issue C, DOI: 10.1016/j.euroecorev.2021.103843.
• Cuong, Ly Kim & Hau, Hoang Tran, 2021, "Does innovation promote access to informal loans? Evidence from a transitional economy," Finance Research Letters, Elsevier, volume 40, issue C, DOI: 10.1016/j.frl.2020.101718.
• Kurauone, Ophias & Kong, Yusheng & Sun, Huaping & Muzamhindo, Simbarashe & Famba, Takuriramunashe & Taghizadeh-Hesary, Farhad, 2021, "The effects of International Financial Reporting Standards, auditing and legal enforcement on tax evasion: Evidence from 37 African countries," Global Finance Journal, Elsevier, volume 49, issue C, DOI: 10.1016/j.gfj.2020.100561.
• Lampenius, Niklas & Shevlin, Terry & Stenzel, Arthur, 2021, "Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms," Journal of Accounting and Economics, Elsevier, volume 72, issue 1, DOI: 10.1016/j.jacceco.2021.101406.
• Ding, Rong & Sainani, Sushil & (John) Zhang, Ziyang, 2021, "Protection of trade secrets and corporate tax avoidance: Evidence from the inevitable disclosure doctrine," Journal of Business Research, Elsevier, volume 132, issue C, pages 221-232, DOI: 10.1016/j.jbusres.2021.03.042.
• Vossler, Christian A. & McKee, Michael & Bruner, David M., 2021, "Behavioral effects of tax withholding on tax compliance: Implications for information initiatives," Journal of Economic Behavior & Organization, Elsevier, volume 183, issue C, pages 301-319, DOI: 10.1016/j.jebo.2020.12.030.
• Bag, Parimal K. & Wang, Peng, 2021, "Income tax evasion and audits under common and idiosyncratic shocks," Journal of Economic Behavior & Organization, Elsevier, volume 184, issue C, pages 99-116, DOI: 10.1016/j.jebo.2021.01.022.
• Fochmann, Martin & Fochmann, Nadja & Kocher, Martin G. & Müller, Nadja, 2021, "Dishonesty and risk-taking: Compliance decisions of individuals and groups," Journal of Economic Behavior & Organization, Elsevier, volume 185, issue C, pages 250-286, DOI: 10.1016/j.jebo.2021.02.018.
• Li, Lixing & Liu, Kevin Zhengcheng & Nie, Zhuo & Xi, Tianyang, 2021, "Evading by any means? VAT enforcement and payroll tax evasion in China," Journal of Economic Behavior & Organization, Elsevier, volume 185, issue C, pages 770-784, DOI: 10.1016/j.jebo.2020.10.012.
• Bicchieri, Cristina & Dimant, Eugen & Xiao, Erte, 2021, "Deviant or wrong? The effects of norm information on the efficacy of punishment," Journal of Economic Behavior & Organization, Elsevier, volume 188, issue C, pages 209-235, DOI: 10.1016/j.jebo.2021.04.002.
• Mascagni, Giulia & Mengistu, Andualem T. & Woldeyes, Firew B., 2021, "Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia," Journal of Economic Behavior & Organization, Elsevier, volume 189, issue C, pages 172-193, DOI: 10.1016/j.jebo.2021.06.007.
• Gauthier, Bernard & Goyette, Jonathan & Kouamé, Wilfried A.K., 2021, "Why do firms pay bribes? Evidence on the demand and supply sides of corruption in developing countries," Journal of Economic Behavior & Organization, Elsevier, volume 190, issue C, pages 463-479, DOI: 10.1016/j.jebo.2021.06.041.
• Antinyan, Armenak & Asatryan, Zareh & Dai, Zhixin & Wang, Kezhi, 2021, "Does the frequency of reminders matter for their effectiveness? A randomized controlled trial," Journal of Economic Behavior & Organization, Elsevier, volume 191, issue C, pages 752-764, DOI: 10.1016/j.jebo.2021.09.023.
• Antón, Arturo & Hernández-Trillo, Fausto & Ventosa-Santaulària, Daniel, 2021, "(In)Effective tax enforcement and demand for cash," Journal of Macroeconomics, Elsevier, volume 70, issue C, DOI: 10.1016/j.jmacro.2021.103350.
• Eulaiwi, Baban & Al-Hadi, Ahmed & Taylor, Grantley & Dutta, Saurav & Duong, Lien & Richardson, Grant, 2021, "Tax haven Use, the pricing of audit and Non-audit Services, suspicious matters reporting obligations and whistle blower hotline Facilities: Evidence from Australian financial corporations," Journal of Contemporary Accounting and Economics, Elsevier, volume 17, issue 2, DOI: 10.1016/j.jcae.2021.100262.
• Lee, Cheng-Hsun & Bose, Sudipta, 2021, "Do family firms engage in less tax avoidance than non-family firms? The corporate opacity perspective," Journal of Contemporary Accounting and Economics, Elsevier, volume 17, issue 2, DOI: 10.1016/j.jcae.2021.100263.
• Alfano, Vincenzo & Capasso, Salvatore, 2021, "Playing dead pool against the contributions system," The Journal of the Economics of Ageing, Elsevier, volume 20, issue C, DOI: 10.1016/j.jeoa.2021.100342.
• Fochmann, Martin & Müller, Nadja & Overesch, Michael, 2021, "Less cheating? The effects of prefilled forms on compliance behavior," Journal of Economic Psychology, Elsevier, volume 83, issue C, DOI: 10.1016/j.joep.2021.102365.
• Fatas, Enrique & Nosenzo, Daniele & Sefton, Martin & Zizzo, Daniel John, 2021, "A self-funding reward mechanism for tax compliance," Journal of Economic Psychology, Elsevier, volume 86, issue C, DOI: 10.1016/j.joep.2021.102421.
• Capasso, Salvatore & Cicatiello, Lorenzo & De Simone, Elina & Gaeta, Giuseppe Lucio & Mourão, Paulo Reis, 2021, "Fiscal transparency and tax ethics: does better information lead to greater compliance?," Journal of Policy Modeling, Elsevier, volume 43, issue 5, pages 1031-1050, DOI: 10.1016/j.jpolmod.2020.06.003.
• Marjit, Sugata & Mishra, Suryaprakash & Mitra, Sandip, 2021, "Tax evasion by tax deferment: Sham litigation with an informal credit market," European Journal of Political Economy, Elsevier, volume 69, issue C, DOI: 10.1016/j.ejpoleco.2021.102008.
• Glogowsky, Ulrich, 2021, "Behavioral responses to inheritance and gift taxation: Evidence from Germany," Journal of Public Economics, Elsevier, volume 193, issue C, DOI: 10.1016/j.jpubeco.2020.104309.
• Lei, Yu-Hsiang, 2021, "Quid pro quo? Government-firm relationships in China," Journal of Public Economics, Elsevier, volume 199, issue C, DOI: 10.1016/j.jpubeco.2021.104427.
• Bjørneby, Marie & Alstadsæter, Annette & Telle, Kjetil, 2021, "Limits to third-party reporting: Evidence from a randomized field experiment in Norway," Journal of Public Economics, Elsevier, volume 203, issue C, DOI: 10.1016/j.jpubeco.2021.104512.
• Adhikari, Bibek & Alm, James & Harris, Timothy F., 2021, "Small business tax compliance under third-party reporting," Journal of Public Economics, Elsevier, volume 203, issue C, DOI: 10.1016/j.jpubeco.2021.104514.
• Bagchi, Sutirtha & Dušek, Libor, 2021, "The effects of introducing withholding and third-party reporting on tax collections: Evidence from the U.S. state personal income tax," Journal of Public Economics, Elsevier, volume 204, issue C, DOI: 10.1016/j.jpubeco.2021.104537.
• Wan, Junmin, 2021, "The lottery receipt," International Review of Economics & Finance, Elsevier, volume 71, issue C, pages 733-750, DOI: 10.1016/j.iref.2020.09.018.
• Privitera, Alessandra & Enachescu, Janina & Kirchler, Erich & Hartmann, Andre Julian, 2021, "Emotions in Tax Related Situations Shape Compliance Intentions: A Comparison between Austria and Italy," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 92, issue C, DOI: 10.1016/j.socec.2021.101698.
• Lohse, Tim & Simon, Sven A., 2021, "Compliance in teams – Implications of joint decisions and shared consequences," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 94, issue C, DOI: 10.1016/j.socec.2021.101745.
• Hoffmann, Sönke & Seidel, Alexandra & Weimann, Joachim, 2021, "Fairness under uncertainty," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, volume 94, issue C, DOI: 10.1016/j.socec.2021.101746.
• Uyar, Ali & Bani-Mustafa, Ahmed & Nimer, Khalil & Schneider, Friedrich & Hasnaoui, Amir, 2021, "Does innovation capacity reduce tax evasion? Moderating effect of intellectual property rights," Technological Forecasting and Social Change, Elsevier, volume 173, issue C, DOI: 10.1016/j.techfore.2021.121125.
• Summers, Andrew, 2021, "Ways of taxing wealth: alternatives and interactions," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 111867, Oct.