Research classified by Journal of Economic Literature (JEL) codes

2021

• Jana Cahlikova & Lubomir Cingl & Katerina Chadimova & Miroslav Zajicek, 2021, "Carrots, Sticks, or Simplicity? Field Evidence on What Makes People Pay TV Fees," Working Papers, Max Planck Institute for Tax Law and Public Finance, number tax-mpg-rps-2021-12, Jul.
• Benjamin Hansen & Keaton S. Miller & Caroline Weber, 2021, "Vertical Integration and Production Inefficiency in the Presence of a Gross Receipts Tax," NBER Working Papers, National Bureau of Economic Research, Inc, number 28478, Feb.
• John Guyton & Patrick Langetieg & Daniel Reck & Max Risch & Gabriel Zucman, 2021, "Tax Evasion at the Top of the Income Distribution: Theory and Evidence," NBER Working Papers, National Bureau of Economic Research, Inc, number 28542, Mar.
• Anne Brockmeyer & Alejandro Estefan & Karina Ramírez Arras & Juan Carlos Suárez Serrato, 2021, "Taxing Property in Developing Countries: Theory and Evidence from Mexico," NBER Working Papers, National Bureau of Economic Research, Inc, number 28637, Apr.
• John M. Barrios & John Gallemore, 2021, "Tax Planning Knowledge Diffusion via the Labor Market," NBER Working Papers, National Bureau of Economic Research, Inc, number 28775, May.
• Daniel M. Hungerman, 2021, "Tax Evasion, Efficiency, and Bunching in the Presence of Enforcement Notches," NBER Working Papers, National Bureau of Economic Research, Inc, number 28826, May.
• Paul R. Organ & Alex Ruda & Joel Slemrod & Alex Turk, 2021, "Do Collateral Sanctions Work? Evidence from the IRS’ Passport Certification and Revocation Process," NBER Working Papers, National Bureau of Economic Research, Inc, number 29029, Jul.
• Katarzyna A. Bilicka & Daniela Scur, 2021, "Organizational Capacity and Profit Shifting," NBER Working Papers, National Bureau of Economic Research, Inc, number 29225, Sep.
• Bogoroditskaya, N., 2021, "Tax evasion and R&D subsidy in a mixed market," Journal of the New Economic Association, New Economic Association, volume 51, issue 3, pages 30-49, DOI: 10.31737/2221-2264-2021-51-3-2.
• Mukherjee, Sacchidananda, 2021, "Revenue Shortfall and GST Compensation: An Assessment," Working Papers, National Institute of Public Finance and Policy, number 21/356, Oct.
• Mukherjee, Sacchidananda, 2021, "Revenue Implications of GST Rates Restructuring in India: An Analysis," Working Papers, National Institute of Public Finance and Policy, number 21/358, Nov.
• Laila AitBihiOuali & Olivier Bargain, 2021, "Undeclared Work – Evidence from France," Economie et Statistique / Economics and Statistics, Institut National de la Statistique et des Etudes Economiques (INSEE), issue 526-527, pages 71-92, DOI: https://doi.org/10.24187/ecostat.20.
• Nelly Popova, 2021, "Value Added Tax Efficiency in the Western Balkan Countries," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 175-184, November.
• Georgi Ranchev, 2021, "The Obligatory Electronic Invoicing and Reporting as A Digital Ecosystem," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 207-216, February.
• Ioana – Florina Coita & Laura – Camelia Filip & Eliza-Angelika Kicska, 2021, "Tax Evasion And Financial Fraud In The Current Digital Context," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 187-194, July.
• Ioan FEHER & Sorin Nicolae BORLEA, 2021, "Corruption And Money Laundering - Basic Components Of Economic And Financial Crime," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 30, issue 2, pages 219-228, December.
• Raluca Andreea GHETU & Cristina-Simona CÄ‚PĂȚÎNÄ‚ & Petre BREZEANU, 2021, "The Evolution Of Fiscal Pressure In Developed E.U. Countries And Its Determinants," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 30, issue 2, pages 239-249, December.
• Ionela BUTU & Petre BREZEANU & Adriana PORUMBOIU & Sorina Emanuela ȘTEFONI, 2021, "The Relationship Between Vat Gap And Economic Or Institutional Variables," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 30, issue 2, pages 250-259, December.
• Hayato Kato & Hirofumi Okoshi, 2021, "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 20-19, Jan.
• Kazuki Onji & Roger H. Gordon, 2021, "Taxes, corporate takeovers, and step transactions," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 21-16, Nov.
• Carina Neisser, 2021, "The Elasticity of Taxable Income: A Meta-Regression Analysis
  [The top 1% in international and historical perspective]," The Economic Journal, Royal Economic Society, volume 131, issue 640, pages 3365-3391.
• Nazila Alinaghi & John Creedy & Norman Gemmell, 2021, "Elasticities of taxable income and adjustment costs: bunching evidence from New Zealand," Oxford Economic Papers, Oxford University Press, volume 73, issue 3, pages 1244-1269.
• Oаnа OÑ€rișаn & Ð nа-Mаriа Dumitrаche (Serbаnescu), 2021, "The Imраct of Tаx Evаsion on Fiscаl Equity in Romаniа in the Ð eriod 2010-2020," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 807-812, August.
• Rabah Arezki & Asif Islam & Grégoire Rota-Graziosi, 2021, "Taming Private Leviathans: Regulation versus Taxation," OxCarre Working Papers, Oxford Centre for the Analysis of Resource Rich Economies, University of Oxford, number 226, Jan.
• Joël Hellier, 2021, "Globalization, Income Tax and the Redistribution–Progressivity Tradeoff," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, volume 63, issue 3, pages 384-410, September, DOI: 10.1057/s41294-021-00152-5.
• Craig A. Depken & John M. Gandar, 2021, "Integrity Fees in Sports Betting Markets," Eastern Economic Journal, Palgrave Macmillan;Eastern Economic Association, volume 47, issue 1, pages 76-90, January, DOI: 10.1057/s41302-020-00179-z.
• Ján Dobroviè & Rastislav Rajnoha & Petr Šuleø, 2021, "Tax evasion in the EU countries following a predictive analysis and a forecast model for Slovakia," Oeconomia Copernicana, Institute of Economic Research, volume 12, issue 3, pages 701-728, September, DOI: 10.24136/oc.2021.023.
• Teski, Norbert & Pulay, Gyula, 2021, "Could the Global Digital Service Providers be Persuaded to Pay Their Share?," Public Finance Quarterly, Corvinus University of Budapest, volume 66, issue S1, pages 151-166, DOI: https://doi.org/10.35551/PFQ_2021_s.
• Kato, Hayato & Okoshi, Hirofumi, 2021, "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper, University Library of Munich, Germany, number 105536, Jan.
• Strango, Cristina, 2021, "Does digitalisation in public services reduce tax evasion?," MPRA Paper, University Library of Munich, Germany, number 106856, Mar.
• Hamamura, Jumpei & Kurita, Kenichi, 2021, "Does stigma against tax avoidance improve social welfare?," MPRA Paper, University Library of Munich, Germany, number 107173, Apr.
• Mannan, Kazi Abdul & Farhana, Khandaker Mursheda & Chowdhury, G. M. Omar Faruque, 2021, "Social Network and Tax Evasion: Theoretical Model and Empirical Evidence in Bangladesh," MPRA Paper, University Library of Munich, Germany, number 108279, revised 2021.
• Mkadmi, Jamel Eddine & Bakari, Sayef & Othmani, Ameni, 2021, "The Impact of Tax Revenues and Domestic Investments on Economic Growth in Tunisia," MPRA Paper, University Library of Munich, Germany, number 108387, Feb.
• Moore, Rachel & Pecoraro, Brandon, 2021, "Quantitative Analysis of a Wealth Tax in the United States: Exclusions, Evasion, and Expenditures," MPRA Paper, University Library of Munich, Germany, number 109120, Aug.
• Kato, Hayato & Okoshi, Hirofumi, 2021, "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper, University Library of Munich, Germany, number 111188, Dec.
• ferrara, giancarlo & campagna, arianna & bucci, valeria & atella, vincenzo, 2021, "Presumptive taxation and firms’ efficiency: an integrated approach for tax compliance analysis," MPRA Paper, University Library of Munich, Germany, number 111516.
• Rrumbullaku, Oltion, 2021, "Firms behavior around tax thresholds in Albania during the 2015 anti-informality campaign - Bunching features, persistence and growth implications," MPRA Paper, University Library of Munich, Germany, number 112524, May.
• Iswahyudi, Heru, 2021, "Aggressiveness as Performance Signaling: Forced Distribution Rating System in Tax Authority," MPRA Paper, University Library of Munich, Germany, number 120318, Jul.
• Roger Owusu-Boafo & Ernest Obeng & Jone Yeobah Addo, 2020, "The Relationship Between Credit Risk Management and the Profitability of Banks in Ghana," ACTA VSFS, University of Finance and Administration, volume 14, issue 2, pages 92-114.
• Bastian Schulz, 2021, "The Cum-ex Case: A Look at Germany," ACTA VSFS, University of Finance and Administration, volume 15, issue 1, pages 49-62.
• Savina Finardi & Anna Melicharová, 2021, "Impact of Svarc system on Tax Revenues in the Czech Republic
  [Dopad švarcsystému na daňové příjmy v České repubice]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2021, issue 4, pages 19-29, DOI: 10.18267/j.cfuc.566.
• Jan Pavel & Jana Tepperová, 2021, "ATP Identification Using Balance of Payments Data: Case of the Czech Republic," Prague Economic Papers, Prague University of Economics and Business, volume 2021, issue 1, pages 3-19, DOI: 10.18267/j.pep.757.
• Daniela PÎRVU & Claudia STANCIU-TOLEA, 2021, "Arguments In Favor Of Introducing The Global Corporate Minimum Tax," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 20, issue 3, pages 63-70.
• Athiphat Muthitacharoen & Archawa Paweenawat & Krislert Samphantharak, 2021, "The Double-Edged Sword: Unintended Consequences of SME Promotion Policy," PIER Discussion Papers, Puey Ungphakorn Institute for Economic Research, number 148, Feb, revised Dec 2024.
• Glenn P. Jenkins & Amin Sokhanvar & Hasan UlaÅŸ Altıok, 2021, "Reforming the Individual Direct Taxation System of North Cyprus," Development Discussion Papers, JDI Executive Programs, number 2021-08, May.
• Glenn P. Jenkins & Mikhail Miklyaev & Owotomiwa Christiana Olubamiro & Siamand Hesami, 2021, "Cost-Benefit Analysis of Tax Administration Reforms in Finland," Development Discussion Papers, JDI Executive Programs, number 2021-11, Dec.
• Abeler, Johannes & Falk, Armin & Kosse, Fabian, 2021, "Malleability of Preferences for Honesty," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 282, May.
• Abeler, Johannes & Falk, Armin & Kosse, Fabian, 2021, "Malleability of Preferences for Honesty," Rationality and Competition Discussion Paper Series, CRC TRR 190 Rationality and Competition, number 296, Nov.
• Ropponen, Olli, 2021, "Interest Limitation Rules and Business Cycles: Empirical Evidence," ETLA Working Papers, The Research Institute of the Finnish Economy, number 90, Oct.
• Oladele ROTIMI & Dinatu Nna ALABADAN & Adediran Rasheed ADEKUNLE & Oladele Taiwo OLABODE & Lawal Adenike MORONKE, 2021, "Impact Of Audit Quality On Tax Compliance In Nigeria," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 21, issue 2, pages 141-163.
• Colin C Williams, 2021, "Tackling Unregistered Employment In European Regions: Towards A Variegated Policy Approach," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, volume 12, issue 2, pages 104-122.
• Anastasiou Athanasios & Kalligosfyris Charalampos & Kalamara Eleni, 2021, "Determinants of tax evasion in Greece: Econometric analysis of co-integration and causality, variance decomposition and impulse response analysis," Bulletin of Applied Economics, Risk Market Journals, volume 8, issue 1, pages 29-57.
• Roy Cerqueti & Raffaella Coppier & Gustavo Piga, 2021, "Bribes, Lobbying and Industrial Structure," CEIS Research Paper, Tor Vergata University, CEIS, number 511, Mar, revised 11 Mar 2021.
• Milos Fisar & Tommaso Reggiani & Fabio Sabatini & Jiri Spalek, 2021, "Media negativity bias and tax compliance: Experimental evidence," Working Papers in Public Economics, Department of Economics and Law, Sapienza University of Rome, number 211, Nov.
• V. Zemskov V. & V. Prasolov I. & В. Земсков B. & В. Прасолов В., 2021, "Проблемы финансовых расследований и возврата похищенных активов // Problems of Financial Investigation and Recovery of stolen Assets," Финансы: теория и практика/Finance: Theory and Practice // Finance: Theory and Practice, ФГОБУВО Финансовый университет при Правительстве Российской Федерации // Financial University under The Government of Russian Federation, volume 25, issue 2, pages 185-198.
• Jiao Li & Duccio Gamannossi Degl’Innocenti & Matthew D. Rablen, 2021, "Marketed Tax Avoidance Schemes: An Economic Analysis," Working Papers, The University of Sheffield, Department of Economics, number 2021010, Nov.
• Nicolas Gavoille & Anna Zasova, 2021, "What we pay in the shadow: Labor tax evasion, minimum wage hike and employment," Working Papers CEB, ULB -- Universite Libre de Bruxelles, number 21-017, Sep.
• James Alm, 2021, "Tax evasion, technology, and inequality," Economics of Governance, Springer, volume 22, issue 4, pages 321-343, December, DOI: 10.1007/s10101-021-00247-w.
• Janina Enachescu & Ziga Puklavec & Jerome Olsen & Erich Kirchler, 2021, "Tax compliance is not fundamentally influenced by incidental emotions: An experiment," Economics of Governance, Springer, volume 22, issue 4, pages 345-362, December, DOI: 10.1007/s10101-021-00256-9.
• Tomáš Lichard & Jan Hanousek & Randall K. Filer, 2021, "Hidden in plain sight: using household data to measure the shadow economy," Empirical Economics, Springer, volume 60, issue 3, pages 1449-1476, March, DOI: 10.1007/s00181-019-01797-z.
• Elena D’Agostino & Marco Alberto Benedetto & Giuseppe Sobbrio, 2021, "Tax evasion and government size: evidence from Italian provinces," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, volume 38, issue 3, pages 1149-1187, October, DOI: 10.1007/s40888-021-00227-7.
• Jinghua Wang & Jiankun Lu, 2021, "Religion and corporate tax compliance: evidence from Chinese Taoism and Buddhism," Eurasian Business Review, Springer;Eurasia Business and Economics Society, volume 11, issue 2, pages 327-347, June, DOI: 10.1007/s40821-020-00153-x.
• Roy Cerqueti & Raffaella Coppier & Gustavo Piga, 2021, "Bribes, Lobbying and Industrial Structure," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), volume 7, issue 3, pages 439-460, November, DOI: 10.1007/s40797-021-00150-7.
• Martin Fochmann & Frank Hechtner & Tobias Kölle & Michael Overesch, 2021, "Combating overreporting of deductions in tax returns: prefilling and restricting the deductibility of expenditures," Journal of Business Economics, Springer, volume 91, issue 7, pages 935-964, September, DOI: 10.1007/s11573-020-01024-7.
• Martin Jacob & Anna Rohlfing-Bastian & Kai Sandner, 2021, "Why do not all firms engage in tax avoidance?," Review of Managerial Science, Springer, volume 15, issue 2, pages 459-495, February, DOI: 10.1007/s11846-019-00346-3.
• Akira Matsuoka, 2021, "The new international tax regime: analysis from a power-basis perspective," SN Business & Economics, Springer, volume 1, issue 5, pages 1-23, May, DOI: 10.1007/s43546-021-00072-7.
• Luigi Mittone & Matteo Ploner & Eugenio Verrina, 2021, "When the state does not play dice: aggressive audit strategies foster tax compliance," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, volume 57, issue 3, pages 591-615, October, DOI: 10.1007/s00355-021-01325-y.
• Philipp Krug & Dominika Langenmayr & Niklas Rauhut & Finn Ole Schmude & Thea Seitz & Douglas Strasoldo & Moritz Withoeft, 2021, "Steuerehrlichkeit und Steuerlotterien
  [Compliance and Receipt Lotteries]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, volume 101, issue 12, pages 953-955, December, DOI: 10.1007/s10273-021-3072-5.
• Kaisa Kotakorpi & Satu Metsälampi & Topi Miettinen & Tuomas Nurminen, 2021, "The role of reporting institutions and image motivation in tax evasion and incidence," Working Papers, Tampere University, Faculty of Management and Business, Economics, number 2133, Jun.
• Agust n B n trix & Lorenz Emter & Martin Schmitz, 2021, "Automatic for the (tax) people: information sharing and cross-border investment in tax havens," Trinity Economics Papers, Trinity College Dublin, Department of Economics, number tep1321, Nov.
• Per Engström & Johannes Hagen & Edvard Johansson, 2021, "Estimating Tax Noncompliance among the Self-Employed – Evidence from Pleasure Boat Registers," Discussion Papers, Aboa Centre for Economics, number 144, Mar.
• Andrew J. Bibler & Keith F. Teltser & Mark J. Tremblay, 2021, "Inferring Tax Compliance from Pass-Through: Evidence from Airbnb Tax Enforcement Agreements," The Review of Economics and Statistics, MIT Press, volume 103, issue 4, pages 636-651, October, DOI: 10.1162/rest_a_00910.
• James Alm, 2021, "Tax Evasion, Technology, and Inequality," Working Papers, Tulane University, Department of Economics, number 2101, Jan.
• James Alm & Kay Blaufus & Martin Fochmann & Erich Kirchler & Peter N. C. Mohr & Nina E. Olson & Benno Torgler, 2021, "Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective," Working Papers, Tulane University, Department of Economics, number 2102, Jan.
• James Alm & Jay A. Soled, 2021, "Tax Amnesties, Recidivism, and the Need for Reform," Working Papers, Tulane University, Department of Economics, number 2115, Aug.
• Bibek Adhikari & James Alm & Timothy F. Harris, 2021, "Small Business Tax Compliance under Third-party Reporting," Working Papers, Tulane University, Department of Economics, number 2116, Dec.
• Bibek Adhikari & James Alm & Brett Collins & Michael Sebastiani & Eleanor Wilking, 2021, "Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting," Working Papers, Tulane University, Department of Economics, number 2117, Dec.
• Matthias Kasper & James Alm, 2021, "Does the “bomb crater” effect really exist? Evidence from the laboratory," Working Papers, Tulane University, Department of Economics, number 2118, Dec.
• Balde, Racky, 2021, "Financial development and small firms’ tax compliance in Sub-Saharan Africa," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 2021-041, Nov.
• Katarzyna Bilicka, 2021, "Labor Market Consequences of Antitax Avoidance Policies," Upjohn Working Papers, W.E. Upjohn Institute for Employment Research, number 21-354, Oct.
• D.J. da Cunha Batista Geraldes & Franziska Heinicke & S. Rosenkranz, 2021, "Lying in Two Dimensions," Working Papers, Utrecht School of Economics, number 2101, Jan.
• Philipp Chapkovski & Luca Corazzini & Valeria Maggian, 2021, "Does Whistleblowing on Tax Evaders Reduce Ingroup Cooperation?," Working Papers, Department of Economics, University of Venice "Ca' Foscari", number 2021:20.
• Andrea Albarea & Michele Bernasconi & Anna Marenzi & Dino Rizzi, 2021, "Tax evasion, behavioral microsimulation models and flat-rate tax reforms. Analysis for Italy," Working Papers, Department of Economics, University of Venice "Ca' Foscari", number 2021:26.
• Juan Manuel Jauregui, 2021, "Justice Demands Valiant International Taxation Reform," Rivista Internazionale di Scienze Sociali, Vita e Pensiero, Pubblicazioni dell'Universita' Cattolica del Sacro Cuore, volume 129, issue 4, pages 501-506.
• Sutirtha Bagchi & Libor Du ek, 2021, "Third-party Reporting and Tax Collections: Evidence from the Introduction of Withholding of the State Personal Income Tax," Villanova School of Business Department of Economics and Statistics Working Paper Series, Villanova School of Business Department of Economics and Statistics, number 50, Jul.
• MIHÄ‚ILÄ‚, Nicoleta, 2021, "Globalization, Tax Policy And Tax Havens. Some Critical Considerations," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 25, issue 4, pages 71-87, December.
• Jamroży Marcin & Janiszewska Magdalena, 2021, "Permanent establishment as a foreign direct investment in Poland: identification of tax barriers in the context of new tax development," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, volume 57, issue 2, pages 177-193, June, DOI: 10.2478/ijme-2021-0011.
• Ryšavá Tereza & Zídková Hana, 2021, "What are the factors of tax evasion? New findings in the EVS Study," Review of Economic Perspectives, Sciendo, volume 21, issue 4, pages 385-409, December, DOI: 10.2478/revecp-2021-0017.
• Arezki,Rabah & Islam,Asif Mohammed & Rota-Graziosi,Gregoire, 2021, "Taming Private Leviathans : Regulation versus Taxation," Policy Research Working Paper Series, The World Bank, number 9531, Jan.
• Chalendard,Cyril Romain & Fernandes,Ana Margarida & Raballand,Gael J. R. F. & Rijkers,Bob, 2021, "Corruption in Customs," Policy Research Working Paper Series, The World Bank, number 9802, Oct.
• Cristina Strango, 2021, "Does Digitalisation in Public Services Reduce Tax Evasion?," Economic Research Guardian, Mutascu Publishing, volume 11, issue 2, pages 221-235, December.
• Arun Advani & Hannah Tarrant, 2021, "Behavioural responses to a wealth tax," Fiscal Studies, John Wiley & Sons, volume 42, issue 3-4, pages 509-537, September, DOI: 10.1111/1475-5890.12283.
• Advani, Arun & Tarrant, Hannah, 2021, "Behavioural responses to a wealth tax," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 1368.
• Oliviero A. Carboni & Paolo Russu, 2021, "Taxation, Corruption and Punishment: Integrating Evolutionary Game into the Optimal Control of Government Policy," International Game Theory Review (IGTR), World Scientific Publishing Co. Pte. Ltd., volume 23, issue 02, pages 1-22, June, DOI: 10.1142/S021919892050019X.
• Diller, Markus & Lorenz, Johannes & Schneider, Georg & Sureth, Caren, 2021, "Is consistency the panacea? Inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 264.
• Ortmann, Regina & Simons, Dirk & Voeller, Dennis, 2021, "Real effects of an international tax reform for MNEs," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 265.
• Eberhartinger, Eva & Safaei, Reyhaneh & Sureth, Caren & Wu, Yuchen, 2021, "Are risk-based tax audit stretegies rewarded? An analysis of corporate tax avoidance," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 267.
• Lorenz, Johannes & Diller, Markus & Sureth, Caren, 2021, "The epidemiology of tax avoidance narratives," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 268.
• Martinčević, Ivana & Sesar, Vesna & Buntak, Krešimir, 2021, "Implications of Accounting and Tax Treatment of Cryptocurrencies," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2021), Hybrid Conference, Zagreb, Croatia, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Zagreb, Croatia, 9-10 September 2021", DOI: 10.54820/EDFK8186.
• Vitols, Sigurt, 2021, "Board Level Employee Representation and Tax Avoidance in Europe," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, issue Ahead-of-, pages 1-1, DOI: 10.1515/ael-2019-0056.
• Henselmann, Klaus & Seebeck, Andreas & Grümmer, Julian, 2021, "Zielführende Betriebsprüfungen durch Nutzung von „Alternative Data“?," EconStor Research Reports, ZBW - Leibniz Information Centre for Economics, number 248286.
• Fauser, Hannes & Godar, Sarah, 2021, "Income tax noncompliance in Germany, 2001-2014," Discussion Papers, Free University Berlin, School of Business & Economics, number 2021/17, DOI: 10.17169/refubium-32586.
• Woodgate, Ryan, 2021, "Multinational corporations and commercialised states: Can state aid serve as the basis for an FDI-driven growth strategy?," IPE Working Papers, Berlin School of Economics and Law, Institute for International Political Economy (IPE), number 161/2021.
• Sinning, Mathias & Zhang, Yinjunjie, 2021, "Social norms or enforcement? A natural field experiment to improve traffic and parking fine compliance," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 900, DOI: 10.4419/96973041.
• Dong, Sarah Xue & Sinning, Mathias, 2021, "Trying to make a good first impression: A natural field experiment to engage new entrants to the tax system," Ruhr Economic Papers, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen, number 908, DOI: 10.4419/96973052.
• Klein, Daniel & Ludwig, Christopher & Nicolay, Katharina, 2021, "Internal Digitalization and Tax-efficient Decision Making," VfS Annual Conference 2021 (Virtual Conference): Climate Economics, Verein für Socialpolitik / German Economic Association, number 242365.
• Heckemeyer, Jost H. & Nicolay, Katharina & Spengel, Christoph, 2021, "What will the OECD BEPS indicators indicate?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-005.
• Klein, Daniel & Ludwig, Christopher A. & Nicolay, Katharina & Spengel, Christoph, 2021, "Quantifying the OECD BEPS indicators: An update to BEPS Action 11," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-013.
• Dutt, Verena K. & Nicolay, Katharina & Spengel, Christoph, 2021, "Reporting behavior and transparency in European banks' country-by-country reports," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-019.
• Doerr, Annabelle & Necker, Sarah, 2021, "Collaborative tax evasion in the provision of services to consumers: A field experiment," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-024.
• Blesse, Sebastian, 2021, "Are your tax problems an opportunity not to pay taxes? Evidence from a randomized survey experiment," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-040.
• Bilicka, Katarzyna & Casi, Elisa & Seregni, Carol & Stage, Barbara M. B., 2024, "Tax strategy disclosure: A greenwashing mandate?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-047, revised 2024.
• Müller, Raphael & Spengel, Christoph & Weck, Stefan, 2021, "How do investors value the publication of tax information? Evidence from the European public country-by-country reporting," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 21-077.

2020

• Ioana Claudia Dobre, 2020, "Considerations Regarding Shadow Economy and Tax Evasion," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 22-28, December.
• Mădălin-Mihai MoÈ›oc & Bogdan-Dumitru Cosofret, 2020, "The Implications of Economic Fraud – Legislative Analysis, Social Impact and Generic Risk Detection Models," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 406-411, December.
• Rigó, Csaba Balázs & Tóth, András, 2020, "The Symbolic Significance of Digital Services Tax and its Practical Consequences," Public Finance Quarterly, Corvinus University of Budapest, volume 65, issue 4, pages 515-530, DOI: https://doi.org/10.35551/PFQ_2020_4.
• Luciano Fanti & Domenico Buccella, 2020, "Tax Evasion and Unions in a Cournot duopoly," Discussion Papers, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy, number 2020/266, Dec.
• Erard, Brian & Langetieg, Patrick & Payne, Mark & Plumley, Alan, 2020, "Ghosts in the Income Tax Machinery," MPRA Paper, University Library of Munich, Germany, number 100036, May.
• Muttaqin, Rahmat & Akın, Emre, 2020, "Turkey-Indonesia Tax Treaty Post-MLI," MPRA Paper, University Library of Munich, Germany, number 100675, May.
• Akın, Emre, 2020, "Aggressive Tax Policy versus Aggressive Tax Planning," MPRA Paper, University Library of Munich, Germany, number 100844, Jun.
• Combey, Adama, 2020, "Evaluation De L’Ecart De Tva Au Togo
  [Evaluation Of The Vat Gap In Togo]," MPRA Paper, University Library of Munich, Germany, number 101478, Jun.
• Mannan, Kazi Abdul & Farhana, Khandaker Mursheda & Chowdhury, G. M. Omar Faruque, 2020, "Socio-economic Factors of Tax Compliance: An Empirical Study of Individual Taxpayers in the Dhaka Zones, Bangladesh," MPRA Paper, University Library of Munich, Germany, number 108278, revised 2020.
• Iddrisu, Khadijah & Adu, Kofi Osei, 2020, "Property Tax Compliance in Twifo Hemang Lower Denkyira District in the Central Region of Ghana: Does Distance to Nearest Tax Office Matter?," MPRA Paper, University Library of Munich, Germany, number 121159, revised 2024.
• Terzic, Saudin & Dzakula, Miro & Muminovic, Elvir, 2020, "Tax evasion in Bosnia and Herzegovina: perceptions from taxpayers and tax inspectors," MPRA Paper, University Library of Munich, Germany, number 126646, Jan.
• Dominika Havrdová & Hana Zídková, 2020, "Factors of tax evasion in Visegrad countries
  [Faktory daňových úniků v zemích Visegradské čtyřky]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2020, issue 2, pages 5-25, DOI: 10.18267/j.cfuc.544.
• Jan Hájek, 2020, "Effect of tax deductibility on technical reserves recognized by Czech and Slovak insurance companies
  [Vliv daňové uznatelnosti na výši technických rezerv tvořených českými a slovenskými pojišťovnami]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2020, issue 3-4, pages 25-37, DOI: 10.18267/j.cfuc.548.
• Petr Procházka, 2020, "Jurisdictions with lowest effective tax rates in the post-BEPS landscape - CbCR evidence and implications," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2020, issue 1, pages 33-52, DOI: 10.18267/j.efaj.231.
• Jakub Ječmínek & Lukáš Moravec & Gabriela Kukalová, 2020, "Vliv agresivního daňového plánování na inkaso daně z příjmů právnických osob
  [Impact of Aggressive Tax Planning on Collection of Income Tax on Legal Entities]," Politická ekonomie, Prague University of Economics and Business, volume 2020, issue 1, pages 3-17, DOI: 10.18267/j.polek.1264.
• Sylvain Chassang & Lucia Del Carpio & Samuel Kapon, 2020, "Making the Most of Limited Government Capacity: Theory and Experiment," Working Papers, Princeton University, Department of Economics, Center for Economic Policy Studies., number 278, Oct.
• Stephen J. Redding, 2021, "Suburbanization in the United States 1970-2010," Working Papers, Princeton University, Department of Economics, Center for Economic Policy Studies., number 286, May.
• Sylvain Chassang & Lucia Del Carpio & Samuel Kapon, 2020, "Making the Most of Limited Government Capacity: Theory and Experiment," Working Papers, Princeton University. Economics Department., number 2020-7, Oct.
• Alessandro Di Nola & Georgi Kocharkov & Almuth Scholl & Anna-Mariia Tkhir, 2020, "Code and data files for "The Aggregate Consequences of Tax Evasion"," Computer Codes, Review of Economic Dynamics, number 19-36, revised .
• Ozan Gülhan & Alban Hetemi & Egzon Osmani, 2020, "Determinants of the Informal Economy in EU Countries," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, volume 23, issue 75, pages 2-15, March.
• Ali-Yrkkö, Jyrki & Koski, Heli & Kässi, Otto & Pajarinen, Mika & Valkonen, Tarmo & Hokkanen, Marja & Hyvönen, Noora & Koivusalo, Elina & Laaksonen, Jarno & Laitinen, Juha & Nyström, Enni, 2020, "The Size of the Digital Economy in Finland and Its Impact on Taxation," ETLA Reports, The Research Institute of the Finnish Economy, number 106, Dec.
• Richard J. Cebula, 2020, "The Relative Tax Gap Hypothesis: An Exploratory Analysis and Application to U.S. Financial Markets," American Business Review, Pompea College of Business, University of New Haven, volume 23, issue 1, pages 35-52.
• Kamal Lahlou & Hicham Doghmi & Friedrich Schneider, 2020, "The Size and Development of the Shadow Economy in Morocco," Document de travail, Bank Al-Maghrib, Département de la Recherche, number 2020-3, Dec.
• Abdulnasser Hatemi-J, 2020, "Asymmetric Panel Causality Tests with an Application to the Impact of Fiscal Policy on Economic Performance in Scandinavia," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, volume 73, issue 3, pages 389-404.
• Purwanto Purwanto, 2020, "The Analysis of Corporate Taxpayer Compliance and Its Implication to Self-Assessment System Implementation," International Journal of Economics Development Research (IJEDR), Research and Intellectual Development Foundation, volume 1, issue 3, pages 213-224.
• Moon Jongchol, 2020, "Korean Investment in Tax Havens Since 2000," Industrial Economic Review, Korea Institute for Industrial Economics and Trade, number 20-9, May.
• Kaveh Hoghoogi & Ahmad Assadzadeh & Mohammadali Motefakerazad, 2020, "The philanthropic giving in moral economy and tax incentives effect on it Case Study: Selected Cities of Iran (2009-2016)," Quarterly Journal of Applied Theories of Economics, Faculty of Economics, Management and Business, University of Tabriz, volume 7, issue 2, pages 177-198.
• Anastasiou Athanasios & Kalamara Eleni & Kalligosfyris Charalampos, 2020, "Estimation of the size of tax evasion in Greece," Bulletin of Applied Economics, Risk Market Journals, volume 7, issue 2, pages 97-107.
• Farhadi, Zahra, 2020, "The Impact of Financial Information Comparability on Aggressive Tax Avoidance with respect to the information environment," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, volume 3, pages 134-151, June.
• Khurrum S. Mughal & Friedrich G. Schneider, 2020, "How Informal Sector Affects the Formal Economy in Pakistan? A Lesson for Developing Countries," South Asian Journal of Macroeconomics and Public Finance, , volume 9, issue 1, pages 7-21, June, DOI: 10.1177/2277978719898975.
• Augusto Cerqua & Emma Galli, 2020, "Income tax rate increases and heterogeneous taxpayers’ reactions: a spatial regression discontinuity design," Working Papers, Sapienza University of Rome, DISS, number 17/20, Sep.
• Grzegorz Poniatowski & Adam Åšmietanka & Mikhail Bonch-Osmolovskiy, 2020, "Study and Reports on the VAT Gap in the EU-28 Member States: 2020 Final Report," CASE Reports, CASE-Center for Social and Economic Research, number 0503.
• Francesco Flaviano Russo, 2020, "Cash Thresholds, Cash Expenditure and Tax Evasion," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 579, Sep.
• Egidijus Bikas & Rolandas Sakalauskas, 2020, "Taxpayer?s Behavior in the Changing Tax Policy," International Journal of Economic Sciences, International Institute of Social and Economic Sciences, volume 9, issue 2, pages 23-38, December.
• Steeve Mongrain & David Oh & Tanguy van Ypersele, 2020, "Tax Competition in Presence of Profit Shifting," Discussion Papers, Department of Economics, Simon Fraser University, number dp20-04, Jun.
• Adamu Jibir & Musa Abdu & Tasiu Muhammad, 2020, "Analysis of Tax Compliance in Sub-Saharan Africa: Evidence from Firm-Level Study," Econometric Research in Finance, SGH Warsaw School of Economics, Collegium of Economic Analysis, volume 5, issue 2, pages 119-142, December, DOI: 10.2478/erfin-2020-0007.
• Karolina Konopczak, 2020, "Kwantyfikacja zmian luki VAT: podejście ekonometryczne," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 2, pages 25-42.
• Piotr Dybka & Bartosz Olesiński & Marek Rozkrut & Andrzej Torój, 2020, "Measuring the uncertainty of shadow economy estimates using Bayesian and frequentist model averaging," KAE Working Papers, Warsaw School of Economics, Collegium of Economic Analysis, number 2020-046, Mar, DOI: 10.33119/kaewps2020046.
• Ayşegül KAYAOĞLU & Colin C. WILLIAM, 2020, "Explaining Tax Non-Compliance from a Neo-Institutionalist Perspective: Some Lessons from a Public Opinion Survey in Turkey," Sosyoekonomi Journal, Sosyoekonomi Society.
• Ufuk GERGERLİOĞLU & Deniz AYTAÇ & Mete DİBO, 2020, "Structural Equation Modelling for Premium and Tax Perception of Retired and Employees: Istanbul ExampleAbstract: Tax perception is defined as a concept that affects tax consciousness and the attitudes of the individuals regarding the tax. In this con," Sosyoekonomi Journal, Sosyoekonomi Society, issue 28(45).
• François Colin Bouhem & Daniel Gbetnkom, 2020, "Illicit Financial Flows and Financing of Basic Social Services: A Comparative Study of Opportunity Cost Between CAEMC and WAEMU Zone," Advances in African Economic, Social and Political Development, Springer, in: Diery Seck, "Financing Africa’s Development", DOI: 10.1007/978-3-030-46482-0_10.
• Cong Minh Huynh & Tan Loi Nguyen, 2020, "Fiscal policy and shadow economy in Asian developing countries: does corruption matter?," Empirical Economics, Springer, volume 59, issue 4, pages 1745-1761, October, DOI: 10.1007/s00181-019-01700-w.
• Gadong Toma Dalyop, 2020, "Tax structure and political instability in Africa," International Journal of Economic Policy Studies, Springer, volume 14, issue 1, pages 77-121, February, DOI: 10.1007/s42495-019-00024-y.
• Mohamed A. Elbannan & Omar Farooq, 2020, "Do more financing obstacles trigger tax avoidance behavior? Evidence from Indian SMEs," Journal of Economics and Finance, Springer;Academy of Economics and Finance, volume 44, issue 1, pages 161-178, January, DOI: 10.1007/s12197-019-09481-9.
• Enrico Rubolino & Daniel Waldenström, 2020, "Tax progressivity and top incomes evidence from tax reforms," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, volume 18, issue 3, pages 261-289, September, DOI: 10.1007/s10888-020-09445-8.
• Ronen Peter Palan, 2020, "An evolutionary approach to international political economy: the case of corporate tax avoidance," Review of Evolutionary Political Economy, Springer, volume 1, issue 2, pages 161-182, August, DOI: 10.1007/s43253-020-00017-0.
• Nguyen Huu Cung & Than Thanh Son, 2020, "Determinants of Corporate Income Tax Revenue in Vietnam," Advances in Management and Applied Economics, SCIENPRESS Ltd, volume 10, issue 1, pages 1-7.
• Dimitrios Komninos & Zacharias Dermatis & Athanasios Anastasiou & Panagiotis Liargovas, 2020, "The Effect of over-taxation and Corruption at Commercial Enterprises in Greece: Evidence from a Survey Experiment," Journal of Statistical and Econometric Methods, SCIENPRESS Ltd, volume 9, issue 4, pages 1-10.
• Shafik Hebous & Zhiyang Jia & Knut Løyland & Thor O. Thoresen & Arnstein Øvrum, 2020, "Do audits improve future tax compliance in the absence of penalties? Evidence from random Audits in Norway," Discussion Papers, Statistics Norway, Research Department, number 943, Nov.
• Egidijus Bikas & Greta Bagdonaitė, 2020, "Tax avoidance: the aspect of value added tax," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 8, issue 2, pages 590-605, December, DOI: 10.9770/jesi.2020.8.2(36).
• Luisito Bertinelli & Arnaud Bourgain & Florian Léon, 2020, "Corruption and tax compliance: evidence from small retailers in Bamako, Mali," Applied Economics Letters, Taylor & Francis Journals, volume 27, issue 5, pages 366-370, March, DOI: 10.1080/13504851.2019.1616057.
• Petr Janský, 2020, "The costs of tax havens: evidence from industry-level data," Applied Economics, Taylor & Francis Journals, volume 52, issue 29, pages 3204-3218, June, DOI: 10.1080/00036846.2019.1707765.
• Dirk Kohnert, 2020, "The impact of Brexit on francophone Africa," Review of African Political Economy, Taylor & Francis Journals, volume 46, issue 162, pages 673-685, July, DOI: 10.1080/03056244.2019.1696292.
• Leenders, Wouter & Lejour, Arjan & Rabate, Simon & Riet, Maarten van ‘t, 2020, "Offshore Tax Evasion and Wealth Inequality : Evidence from a Tax Amnesty in the Netherlands," Discussion Paper, Tilburg University, Center for Economic Research, number 2020-031.
• Leenders, Wouter & Lejour, Arjan & Rabate, Simon & Riet, Maarten van ‘t, 2020, "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 8b755dfc-9376-4256-a10a-b.
• Todd Kumler & Eric Verhoogen & Judith Frías, 2020, "Enlisting Employees in Improving Payroll Tax Compliance: Evidence from Mexico," The Review of Economics and Statistics, MIT Press, volume 102, issue 5, pages 881-896, December.
• Canta, Chiara & Cremer, Helmuth & Gahvari, Firouz, 2020, "Welfare improving tax evasion," TSE Working Papers, Toulouse School of Economics (TSE), number 20-1121, Jul.
• James Alm & Matthias Kasper, 2020, "Tax Evasion, Market Adjustments, and Income Distribution," Working Papers, Tulane University, Department of Economics, number 2005, Aug.
• James Alm & Ali Enami & Michael McKee, 2020, "Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior," Working Papers, Tulane University, Department of Economics, number 2007, Sep.
• James Alm & Matthias Kasper, 2020, "Laboratory Experiments," Working Papers, Tulane University, Department of Economics, number 2008, Sep.
• James Alm & Joyce Beebe & Michael S. Kirsch & Omri Marian & Jay A. Soled, 2020, "New Technologies and the Evolution of Tax Compliance," Working Papers, Tulane University, Department of Economics, number 2009, Sep.
• Matthias Kasper & James Alm, 2020, "Audits, Audit Effectiveness, and Post-audit Tax Compliance," Working Papers, Tulane University, Department of Economics, number 2010, Sep.
• Metin M. Cosgel & Richard N. Langlois & Thomas J. Miceli, 2020, "Identity, Religion, and the State: the Origin of Theocracy," Working papers, University of Connecticut, Department of Economics, number 2020-04, Apr, revised Sep 2020.
• Isabelle Do Santos, 2020, "Préface : Economie informelle et performances budgétaires : Une analyse par les régressions quantiles en panel," Working Papers of BETA, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg, number 2020-53.
• Devika Bhatia & Sangeeta Bansal, 2020, "Transfer Pricing Policy For Developing Countries – An Incentive Compatible Approach," Economics Discussion / Working Papers, The University of Western Australia, Department of Economics, number 20-14.
• CEBAN, Alexandru, 2020, "Assessment Of The Shadow Economy In The Republic Of Moldova: Theoretical Grounding And Practical Results Of The Input-Output Model," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", volume 24, issue 4, pages 68-86, December.
• Małecka-Ziembińska Edyta & Siwiec Anna, 2020, "Searching for similarities in EU corporate income taxes for their harmonization," Economics and Business Review, Sciendo, volume 6, issue 4, pages 72-94, December, DOI: 10.18559/ebr.2020.4.5.
• Williams Colin C. & Kayaoglu Aysegul, 2020, "The Coronavirus Pandemic and Europe’s Undeclared Economy: Impacts and a Policy Proposal," South East European Journal of Economics and Business, Sciendo, volume 15, issue 1, pages 80-92, June, DOI: 10.2478/jeb-2020-0007.
• Miron Gabriela Monica, 2020, "The Influence of VAT Variation on the Damages Resulting from Fraud in the Romanian Economy," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, volume 30, issue 4, pages 111-131, December, DOI: 10.2478/sues-2020-0027.
• Sejkora Tomáš, 2020, "Nature of Charge for Breach of Budgetary Discipline from Czech Perspective," Wroclaw Review of Law, Administration & Economics, Sciendo, volume 10, issue 1, pages 36-47, December, DOI: 10.2478/wrlae-2020-0003.
• Chalendard,Cyril Romain & Duhaut,Alice & Fernandes,Ana Margarida & Mattoo,Aaditya & Raballand,Gael J. R. F. & Rijkers,Bob, 2020, "Does Better Information Curb Customs Fraud?," Policy Research Working Paper Series, The World Bank, number 9254, May.
• Gauthier,Bernard P. & Goyette,Jonathan & Kouame,Wilfried Anicet Kouakou, 2020, "Why Do Firms Pay Bribes? : Evidence on the Demand and Supply Sides of Corruption in Developing Countries," Policy Research Working Paper Series, The World Bank, number 9441, Oct.
• Marcelo Arbex & Marcio V. Correa & Marcos R. V. Magalhaes, 2020, "Tolerance of Informality and Occupational Choices in a Large Informal Sector Economy," Working Papers, University of Windsor, Department of Economics, number 2004, Jul.
• Marcelo Arbex & Enlinson Mattos, 2020, "Limited Tax Capacity and the Optimal Taxation of Firms," Working Papers, University of Windsor, Department of Economics, number 2008, Nov.
• Amedeo Argentiero & Bruno Chiarini & Elisabetta Marzano, 2020, "Does Tax Evasion Affect Economic Crime?," Fiscal Studies, John Wiley & Sons, volume 41, issue 2, pages 441-482, June, DOI: 10.1111/1475-5890.12214.
• Blaufus, Kay & Schöndube, Jens Robert & Wielenberg, Stefan, 2020, "Strategic interactions between tax and statutory auditors and different information regimes: Implications for tax audit efficiency," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 249.