Research classified by Journal of Economic Literature (JEL) codes

2020

• 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 OlesiÅ„ski & 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.
• 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.
• Eichfelder, Sebastian & Jacob, Martin & Kalbitz, Nadine & Wentland, Kelly, 2020, "Tax-induced earnings management and book-tax conformity: International evidence from unconsolidated accounts," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 252.
• Müller, Jens & Weinrich, Arndt, 2020, "Tax knowledge diffusion via strategic alliances," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 253.
• Flagmeier, Vanessa & Gawehn, Vanessa, 2020, "Do investors care about tax disclosure?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 254.
• Quint, Ansgar F. & Rudsinske, Jonas F., 2020, "International trade and tax-motivated transfer pricing," University of Göttingen Working Papers in Economics, University of Goettingen, Department of Economics, number 406.
• Diller, Markus & Kühne, Daniela, 2020, "Framing and loss aversion in tax reporting behavior: Evidence from German income tax return data," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe, University of Passau, Faculty of Business and Economics, number B-43-20.
• Kühne, Daniela, 2020, "Reaction to ambiguity as a signal for tax reporting aggressiveness: Evidence from German income tax return data," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe, University of Passau, Faculty of Business and Economics, number B-44-20.
• Grundmann, Susanna, 2020, "Do just deserts and competition shape patterns of cheating?," Passauer Diskussionspapiere, Volkswirtschaftliche Reihe, University of Passau, Faculty of Business and Economics, number V-79-20.
• Asatryan, Zareh & Gomtsyan, David, 2020, "The incidence of VAT evasion," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 20-027.
• Klein, Daniel & Ludwig, Christopher A. & Nicolay, Katharina, 2020, "Internal digitalization and tax-efficient decision making," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 20-051.
• Müller, Raphael & Spengel, Christoph & Vay, Heiko, 2020, "On the determinants and effects of corporate tax transparency: Review of an emerging literature," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 20-063.
• Ritwik Banerjee & Amadou Boly & Robert Gillanders, 2020, "Working Paper 344 - Anti-Tax Evasion, Anti-Corruption and Public Good Provision," Working Paper Series, African Development Bank, number 2470, Nov.
• Niels Johannesen & Patrick Langetieg & Daniel Reck & Max Risch & Joel Slemrod, 2020, "Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 3, pages 312-346, August, DOI: 10.1257/pol.20180410.
• Jacob A. Mortenson & Andrew Whitten, 2020, "Bunching to Maximize Tax Credits: Evidence from Kinks in the US Tax Schedule," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 3, pages 402-432, August, DOI: 10.1257/pol.20180054.
• Youssef Benzarti, 2020, "How Taxing Is Tax Filing? Using Revealed Preferences to Estimate Compliance Costs," American Economic Journal: Economic Policy, American Economic Association, volume 12, issue 4, pages 38-57, November, DOI: 10.1257/pol.20180664.
• Bibek Adhikari & James Alm & Timothy F. Harris, 2020, "Information Reporting and Tax Compliance," AEA Papers and Proceedings, American Economic Association, volume 110, pages 162-166, May, DOI: 10.1257/pandp.20201041.
• Vera Santomartino & Barbara Bratta & Paolo Acciari, 2020, "Country-by-Country Reports statistics – a new perspective to multinational enterprises Descriptive analysis of national and foreign MNEs with a local presence in Italy," Working Papers, Ministry of Economy and Finance, Department of Finance, number wp2020-9, Dec.
• Hakan KUM, 2020, "G7 Ülkelerinde Kayıtdışı Ekonomiye Yol Açan Faktörler," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, volume 5, issue 1, pages 177-189, DOI: 10.30784/epfad.722582.
• Raluca Andreea GHEÈšU & Petre BREZEANU, 2020, "Comparative Analysis of Some Member States of the European Union in Central and Eastern Europe Regarding the Evolution of the Fiscal Pressure on Taxes," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 22, pages 34-43, November.
• Iosif-Simion MIHON & Attila TAMAȘ & Monica Ioana TOADER & Alin IRIMIA, 2020, "Transfer Prices. National and European Perspectives," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 22, pages 44-50, November.
• Ionela BUTU & Petre BREZEANU, 2020, "Fighting VAT Fraud through Administrative Tools in the European Union," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 22, pages 90-101, November.
• Yu.E. Labunets & I.A. Mayburov, 2020, "Relationship of Tax Burden and Firm Size in the Timber Industry in Russia," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, volume 19, issue 4, pages 458-487, DOI: http://dx.doi.org/10.15826/vestnik..
• Cristina Bicchieri & Eugen Dimant & Erte Xiao, 2020, "Deviant or Wrong? The Effects of Norm Information on the Efficacy of Punishment," ECONtribute Discussion Papers Series, University of Bonn and University of Cologne, Germany, number 023, Aug.
• Yu-Kun Wang & Li Zhang & We-Me Ho, 2020, "Tax amnesty and secondary tax evasion," Acta Oeconomica, Akadémiai Kiadó, Hungary, volume 70, issue 1, pages 123-139, March, DOI: 10.1556/032.2020.00007.
• Feren Frisca Tania & Mukhlasin, 2020, "The Effect of Corporate Governance on Tax Avoidance: Evidence from Indonesia," Management & Economics Research Journal, Faculty of Economics, Commercial and Management Sciences, Ziane Achour University of Djelfa, volume 2, issue 4, pages 66-85, September, DOI: 10.48100/merj.v2i4.126.
• Wajdi Affes, 2020, "The Impact of Tax Rates On Tax Evasion: A Macroeconomic Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 19, issue 2, pages 252-282, June.
• Juan F. Castro & Daniel Velásquez & Arlette Beltrán & Gustavo Yamada, 2020, "Spillovers and Long Run Effects of Messages on Tax Compliance: Experimental Evidence from Peru," Working Papers, Peruvian Economic Association, number 174, Dec.
• Hajati, Omid & Farazman, Hassan & Afagheh, Morteza & Armen, Seyed Aziz, 2020, "Estimation of Income Elasticity and Tax Capacity with Concentration on the Components of Tax Revenues in Khuzestan Province (in Persian)," The Journal of Planning and Budgeting (٠صلنامه برنامه ریزی Ùˆ بودجه), Institute for Management and Planning studies, volume 24, issue 4, pages 97-124, February.
• Antonios M. Koumpias & Gabriel Leonardo & Jorge Martinez-Vazquez, 2020, "Trust in Government Institutions and Tax Morale," 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 paper2001, Feb.
• Amakoe D. Alognon & Antonios M. Koumpias & Jorge Martinez-Vazquez, 2020, "The Impact of Plastic Money Use on VAT Compliance: Evidence from EU Countries," 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 paper2004, Mar.
• Yutao Han, & Patrice Pieretti & Giuseppe Pulina, 2020, "The impact of tax and infrastructure competition on the profitability of local firms," BCL working papers, Central Bank of Luxembourg, number 149, Nov.
• Justin E. Holz & John A. List & Alejandro Zentner & Marvin Cardoza & Joaquin Zentner, 2020, "The $100 Million Nudge: Increasing Tax Compliance of Businesses and the Self-Employed using a Natural Field Experiment," Working Papers, Becker Friedman Institute for Research In Economics, number 2020-113.
• Ahmed Ahmed & Anna Zabai, 2020, "Pension contributions and tax-based incentives: evidence from the TCJA," BIS Working Papers, Bank for International Settlements, number 863, May.
• James Alm & James C. Cox & Vjollca Sadiraj, 2020, "Audit State Dependent Taxpayer Compliance: Theory And Evidence From Colombia," Economic Inquiry, Western Economic Association International, volume 58, issue 2, pages 819-833, April, DOI: 10.1111/ecin.12864.
• José M Durán‐Cabré & Alejandro Esteller‐Moré & Luca Salvadori, 2020, "Cyclical Tax Enforcement," Economic Inquiry, Western Economic Association International, volume 58, issue 4, pages 1874-1893, October, DOI: 10.1111/ecin.12902.
• Patrice Pieretti & Giuseppe Pulina & Skerdilajda Zanaj, 2020, "Tax havens compliance with international standards: A temporal perspective," Review of International Economics, Wiley Blackwell, volume 28, issue 1, pages 279-301, February, DOI: 10.1111/roie.12450.
• Ohik Kwon & Seungduck Lee & Jaevin Park, 2020, "Central Bank Digital Currency, Tax Evasion, Inflation Tax, and Central Bank Independence," Working Papers, Economic Research Institute, Bank of Korea, number 2020-26, Dec.
• Гл. Ас. Д-Р Георги Ранчев, 2020, "Особености На Облагането С Ддс На Доставките На Услуги За Използване На Спортни Съоръжения," ICPA Articles, Institute of Certified Public Accountants, volume 2020, issue 4, pages 1-8.
• Maris Vainre & Laura Aaben & Alari Paulus & Helleka Koppel & Helelyn Tammsaar & Keiu Telve & Katre Koppel & Kaia Beilmann & Andero Uusberg, 2020, "Nudging towards tax compliance: A fieldwork-informed randomised controlled trial," Journal of Behavioral Public Administration, Center for Experimental and Behavioral Public Administration, volume 3, issue 1, DOI: 10.30636/jbpa.31.84.
• Laura L. Leets & Amber Sprenger & Robert O. Hartman & Nicholas W. Kohn & Juli Simon Thomas & Chrissy T. Vu & Sandi Aguirre & Sanith Wijesinghe, 2020, "Effectiveness of nudges on small business tax compliance behavior," Journal of Behavioral Public Administration, Center for Experimental and Behavioral Public Administration, volume 3, issue 2, DOI: 10.30636/jbpa.32.141.
• Congressional Budget Office, 2020, "Trends in the Internal Revenue Service’s Funding and Enforcement," Reports, Congressional Budget Office, number 56422, Jul.
• Moritz Wagner & Xiaopeng Wei, 2020, "Cum-Ex Trading – The Biggest Fraud in History?," Working Papers in Economics, University of Canterbury, Department of Economics and Finance, number 20/19, Sep.
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• Mazhar Waseem & Mazhar Waseem, 2020, "Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax," CESifo Working Paper Series, CESifo, number 8231.
• Cyril Chalendard & Alice Duhaut & Ana Margarida Fernandes & Aaditya Mattoo & Gael Raballand & Bob Rijkers, 2020, "Does Better Information Curb Customs Fraud?," CESifo Working Paper Series, CESifo, number 8371.
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• Shafik Hebous, 2020, "Global Firms, National Corporate Taxes: An Evolution of Incompatibility," CESifo Working Paper Series, CESifo, number 8568.
• Jakob Miethe, 2020, "The Elusive Banker: Using Hurricanes to Uncover (Non-)Activity in Offshore Financial Centers," CESifo Working Paper Series, CESifo, number 8625.
• Ulrich Glogowsky, 2020, "Behavioral Responses to Inheritance and Gift Taxation: Evidence from Germany," CESifo Working Paper Series, CESifo, number 8628.
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• Jakob Miethe, 2020, "The Storm-Impervious Financial Sector: Offshore Services Likely Booked Abroad," DIW Weekly Report, DIW Berlin, German Institute for Economic Research, volume 10, issue 43/44/45, pages 435-443.
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• Ortega, Daniel & Scartascini, Carlos, 2020, "Don’t blame the messenger. The Delivery method of a message matters," Journal of Economic Behavior & Organization, Elsevier, volume 170, issue C, pages 286-300, DOI: 10.1016/j.jebo.2019.12.008.
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