My JEL codes
Follow this JEL code
Research classified by Journal of Economic Literature (JEL) codes
Top JEL
/ H: Public Economics
/ / H2: Taxation, Subsidies, and Revenue
/ / / H26: Tax Evasion and Avoidance
2023
- Marcelo Bergolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez-Truglia, 2023.
"Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment,"
American Economic Journal: Economic Policy, American Economic Association, vol. 15(1), pages 110-153, February.
- Marcelo L. Bérgolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez-Truglia, 2017. "Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment," NBER Working Papers 23631, National Bureau of Economic Research, Inc.
- Bergolo, Marcelo & Ceni, Rodrigo & Cruces, Guillermo & Giaccobasso, Matias & Perez-Truglia, Ricardo, 2019. "Tax Audits as Scarecrows. Evidence from a Large-Scale Field Experiment," IZA Discussion Papers 12335, Institute of Labor Economics (IZA).
- Marcelo Bérgolo & Rodrigo Ceni & Guillermo Cruces & Matías Giaccobasso & Ricardo Pérez-Truglia, 2019. "Tax audits as scarecrows. Evidence from a large-scale field experiment," Documentos de Trabajo (working papers) 19-12, Instituto de EconomÃa - IECON.
- Marcelo Bergolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez Truglia, 2019. "Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment," CEDLAS, Working Papers 0254, CEDLAS, Universidad Nacional de La Plata.
- Thomas Tørsløv & Ludvig Wier & Gabriel Zucman, 2023. "Externalities in International Tax Enforcement: Theory and Evidence," American Economic Journal: Economic Policy, American Economic Association, vol. 15(2), pages 497-525, May.
- Evaldas RAISTENSKIS & Anatolijs KRIVINS & Ludmila ALEKSEJEVA, 2023. "Phehomenon of corruption in Albania: towards cigarrete smugling," Access Journal, Access Press Publishing House, vol. 4(2), pages 297-312, March.
- Islombek M. Niyazmetov & Azizjon S. Rakhmonov & Otajon Otabekov, 2023. "Economic Growth and Optimal Tax Burden: A Case of Uzbekistan’s Economy," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 9(1), pages 47-63.
- Nivakan Sritharan & Salawati Sahari & Cheuk Choy Sheung Sharon & Mohamed Ahmad Syubaili, 2023. "Does Religiosity Moderate Personal Tax Compliance? A Study Involving In-House Tax Professionals of Malaysian Businesses," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 9(1), pages 76-97.
- Muhammad Syukur & Chatrudee Jongsureyapart, 2023. "The influence of foreign ownership on tax avoidance in Thailand: A study from an emerging economy," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 9(1), pages 98-100.
- Stefan Petranov & Ìilena Angelova & Lillyana Georgieva & Radostina Ivcheva & Nino Avreyski, 2023. "Is Tax Morale Homogeneous in Bulgaria?," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 64-87.
- Alessandro Belmonte & Désirée Teobaldelli & Davide Ticchi, 2023.
"Tax morale, fiscal capacity, and war,"
Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 94(2), pages 445-474, June.
- Alessandro Belmonte & Désirée Teobaldelli & Davide Ticchi, 2018. "Tax Morale, Fiscal Capacity, and Wars," Working Papers 03/2018, IMT School for Advanced Studies Lucca, revised Feb 2018.
- Francesco Alosa, 2023. "Estimating the Elasticity of Turnover from Bunching: Preferential Tax Regimes for Solo Self-employed in Italy," Working Papers wp1186, Dipartimento Scienze Economiche, Universita' di Bologna.
- Francesco Menoncin & Andrea Modena, 2023. "Dynamic Tax Evasion and Growth With Heterogeneous Agents," CRC TR 224 Discussion Paper Series crctr224_2023_393, University of Bonn and University of Mannheim, Germany.
- Arbex Marcelo & Corrêa Márcio V. & Magalhães Marcos R. V., 2023.
"Tolerance of Informality and Occupational Choices in a Large Informal Sector Economy,"
The B.E. Journal of Macroeconomics, De Gruyter, vol. 23(1), pages 241-278, January.
- Marcelo Arbex & Marcio V. Correa & Marcos R. V. Magalhaes, 2020. "Tolerance of Informality and Occupational Choices in a Large Informal Sector Economy," Working Papers 2004, University of Windsor, Department of Economics.
- Christian Imboden & John Voorheis & Caroline Weber, 2023. "Self-Employment Income Reporting on Surveys," Working Papers 23-19, Center for Economic Studies, U.S. Census Bureau.
- Lilith Burgstaller & Annabelle Doerr & Sarah Necker, 2023. "Do Household Tax Credits Increase the Demand for Legally Provided Services?," CESifo Working Paper Series 10211, CESifo.
- Marwin Heinemann & Wojciech Stiller, 2023. "Digitalization and Cross-Border Tax Fraud: Evidence from E-Invoicing in Italy," CESifo Working Paper Series 10227, CESifo.
- Sebastian Beer & Ruud de Mooij & Ruud A. De Mooij, 2023. "Coming Clean on Your Taxes," CESifo Working Paper Series 10295, CESifo.
- Michael Overesch & Leon G. A. Reichert & Georg Wamser, 2023. "The Effects of the Tax Cuts and Jobs Act on the Tax-Competitiveness of Multinational Corporations," CESifo Working Paper Series 10310, CESifo.
- Agrawal, David R. & Tester, Kenneth, 2023.
"State Taxation of Nonresident Income and the Location of Work,"
GLO Discussion Paper Series
1258, Global Labor Organization (GLO).
- David R. Agrawal & Kenneth Tester, 2023. "State Taxation of Nonresident Income and the Location of Work," CESifo Working Paper Series 10353, CESifo.
- Nigar Hashimzade, 2023. "Tax Uncertainty and Welfare-Improving Tax Disputes," CESifo Working Paper Series 10392, CESifo.
- Arthur Silve & Thierry Verdier & Thierry Verdier, 2023. "The Dynastic Transmission of Power, Exit Options and the Coevolution of Rent-Seeking Elites," CESifo Working Paper Series 10410, CESifo.
- Katarzyna Bilicka & Evgeniya Dubinina & Petr Janský, 2022.
"Fiscal consequences of corporate tax avoidance,"
WIDER Working Paper Series
wp-2022-97, World Institute for Development Economic Research (UNU-WIDER).
- Katarzyna Bilicka & Evgeniya Dubinina & Petr Janský & Katarzyna Anna Bilicka, 2023. "Fiscal Consequences of Corporate Tax Avoidance," CESifo Working Paper Series 10415, CESifo.
- Katarzyna Bilicka & Evgeniya Dubinina & Petr Jansky, 2023. "Fiscal Consequences of Corporate Tax Avoidance," Working Papers IES 2023/13, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised May 2023.
- Florencia Pedroni, 2023. "Firm informality during the COVID-19 crisis in Argentina: perception of commercial entrepreneurs and public accountants," Estudios Gerenciales, Universidad Icesi, vol. 39(166), pages 24-36, March.
- 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
30777, National Bureau of Economic Research, Inc.
- Battaglini, Marco & Lacava, Chiara & Miller , Douglas L. & Patacchini, Eleonora, 2023. "Refining Public Policies with Machine Learning: The Case of Tax Auditing," CEPR Discussion Papers 17796, C.E.P.R. Discussion Papers.
- Ferrari, Alessandro & Laffitte, Sébastien & Toubal, Farid, 2023. "Profit Shifting Frictions and the Geography of Multinational Activity," CEPR Discussion Papers 17801, C.E.P.R. Discussion Papers.
- Di Nola, Alessandro & Kocharkov, Georgi & Scholl, Almuth & Tkhir, Anna-Mariia & Wang, Haomin, 2022.
"Taxation of Top Incomes and Tax Avoidance,"
VfS Annual Conference 2022 (Basel): Big Data in Economics
264016, Verein für Socialpolitik / German Economic Association.
- Di Nola, Alessandro & Kocharakov, Georgi & Tkhir, Anna-Mariia & Wang, Haomin, 2023. "Taxation of Top Incomes and Tax Avoidance," CEPR Discussion Papers 17970, C.E.P.R. Discussion Papers.
- Alessandro Di Nola & Georgi Kocharkov & Almuth Scholl & Anna Tkhir & Haomin Wang, 2023. "Taxation of Top Incomes and Tax Avoidance," UB School of Economics Working Papers 2023/443, University of Barcelona School of Economics.
- Kresch, Evan Plous & Walker, Mark & Best, Michael Carlos & Gerard, François & Naritomi, Joana, 2023. "Sanitation and property tax compliance: Analyzing the social contract in Brazil," Journal of Development Economics, Elsevier, vol. 160(C).
- Nerudova, Danuse & Dobranschi, Marian & Solilová, Veronika & Litzman, Marek, 2023. "Onshore and offshore profit shifting and tax revenue losses in the European Union," Economic Modelling, Elsevier, vol. 119(C).
- Economides, Philip & Nikolaishvili, Giorgi, 2023. "Measuring economic activity in the presence of superstar MNEs," Economics Letters, Elsevier, vol. 226(C).
- Escobar, Sebastian & Ohlsson, Henry & Selin, Håkan, 2023. "Giving to the children or the taxman?," European Economic Review, Elsevier, vol. 153(C).
- Kim, Tae-Nyun & Lee, Pil-Seng, 2023. "Product market threats and tax avoidance," International Review of Financial Analysis, Elsevier, vol. 86(C).
- Shi, Xin & Hou, Jingru & Gu, Qiankun, 2023. "In-laws’ involvement in management and tax avoidance: Evidence from family firms in China," Finance Research Letters, Elsevier, vol. 53(C).
- Chen, Yunsen & Huang, Jianqiao & Li, Xiao & Ni, Xiaoran, 2023. "Financial market opening and corporate tax avoidance: Evidence from staggered quasi-natural experiments," Finance Research Letters, Elsevier, vol. 54(C).
- D’Avino, Carmela, 2023. "Counteracting offshore tax evasion: Evidence from the foreign account tax compliance act," International Review of Law and Economics, Elsevier, vol. 73(C).
- Yost, Benjamin P., 2023. "Do tax-based proprietary costs discourage public listing?," Journal of Accounting and Economics, Elsevier, vol. 75(2).
- Kohlhase, Saskia & Wielhouwer, Jacco L., 2023. "Tax and tariff planning through transfer prices: The role of the head office and business unit," Journal of Accounting and Economics, Elsevier, vol. 75(2).
- Gavoille, Nicolas & Zasova, Anna, 2023. "Minimum wage spike and income underreporting: A back-of-the-envelope-wage analysis," Journal of Comparative Economics, Elsevier, vol. 51(1), pages 372-402.
- Xiang, Junyi & Zhu, Ling & Kong, Dongmin, 2023. "Labor cost and corporate tax avoidance," Journal of Economic Behavior & Organization, Elsevier, vol. 205(C), pages 338-358.
- Vincent, Rose Camille, 2023.
"Vertical taxing rights and tax compliance norms,"
Journal of Economic Behavior & Organization, Elsevier, vol. 205(C), pages 443-467.
- Rose Camille Vincent, 2023. "Vertical taxing rights and tax compliance norms," Post-Print hal-04055059, HAL.
- Kasper, Matthias & Rablen, Matthew D., 2023. "Tax compliance after an audit: Higher or lower?," Journal of Economic Behavior & Organization, Elsevier, vol. 207(C), pages 157-171.
- Messacar, Derek, 2023. "Loss-averse tax manipulation and tax-preferred savings," Journal of Economic Behavior & Organization, Elsevier, vol. 207(C), pages 257-278.
- Hebous, Shafik & Jia, Zhiyang & Løyland, Knut & Thoresen, Thor O. & Øvrum, Arnstein, 2023.
"Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway,"
Journal of Economic Behavior & Organization, Elsevier, vol. 207(C), pages 305-326.
- 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 943, Statistics Norway, Research Department.
- Shafik Hebous & Zhiyang Jia & Knut Løyland & Thor Olav Thoresen & Arnstein Øvrum, 2020. "Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway," CESifo Working Paper Series 8480, CESifo.
- Canavire-Bacarreza, Gustavo & Eguino, Huáscar & Heller, Lorena & Roman, Soraya, 2023. "When do tax amnesties work?," Journal of Economic Behavior & Organization, Elsevier, vol. 207(C), pages 350-375.
- Kammas, Pantelis & Litina, Anastasia & Palivos, Theodore, 2023. "The Role of Institutions on the Nexus between Inequality and Public Education," Journal of Economic Behavior & Organization, Elsevier, vol. 207(C), pages 529-540.
- Niizeki, Takeshi & Hamaaki, Junya, 2023. "Do the self-employed underreport their income? Evidence from Japanese panel data," Journal of the Japanese and International Economies, Elsevier, vol. 67(C).
- Fan, Rui & Pan, Jianping & Wang, Jenny Jing & Yu, Minggui, 2023. "Do government provided credit ratings enhance or impede a firm's access to trade credit?," Pacific-Basin Finance Journal, Elsevier, vol. 77(C).
- Leenders, Wouter & Lejour, Arjan & Rabaté, Simon & van ’t Riet, Maarten, 2023.
"Offshore tax evasion and wealth inequality: Evidence from a tax amnesty in the Netherlands,"
Journal of Public Economics, Elsevier, vol. 217(C).
- 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 2020-031, Tilburg University, Center for Economic Research.
- Wouter Leenders & Arjan Lejour & Simon Rabaté & Maarten van 't Riet, 2020. "Offshore Tax Evasion and Wealth Inequality: Evidence from a Tax Amnesty in the Netherlands," CPB Discussion Paper 417, CPB Netherlands Bureau for Economic Policy Analysis.
- 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 8b755dfc-9376-4256-a10a-b, Tilburg University, School of Economics and Management.
- Wouter Leenders & Arjan Lejour & Simon Rabaté & Maarten van’t Riet, 2020. "Offshore Tax Evasion and Wealth Inequality: Evidence from a Tax Amnesty in the Netherlands," EconPol Working Paper 52, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Waseem, Mazhar, 2023. "Overclaimed refunds, undeclared sales, and invoice mills: Nature and extent of noncompliance in a value-added tax," Journal of Public Economics, Elsevier, vol. 218(C).
- Rubolino, Enrico, 2023. "Does weak enforcement deter tax progressivity?," Journal of Public Economics, Elsevier, vol. 219(C).
- Buettner, Thiess & Madzharova, Boryana & Zaddach, Orlando, 2023. "Income tax credits for consumer services: A tool for tackling VAT evasion?," Journal of Public Economics, Elsevier, vol. 220(C).
- Langenmayr, Dominika & Zyska, Lennard, 2023. "Escaping the exchange of information: Tax evasion via citizenship-by-investment," Journal of Public Economics, Elsevier, vol. 221(C).
- Di Nola, Alessandro & Kocharkov, Georgi & Scholl, Almuth & Tkhir, Anna-Mariia & Wang, Haomin, 2022.
"Taxation of Top Incomes and Tax Avoidance,"
VfS Annual Conference 2022 (Basel): Big Data in Economics
264016, Verein für Socialpolitik / German Economic Association.
- Alessandro Di Nola & Georgi Kocharkov & Almuth Scholl & Anna Tkhir & Haomin Wang, 2023. "Taxation of Top Incomes and Tax Avoidance," UB School of Economics Working Papers 2023/443, University of Barcelona School of Economics.
- Di Nola, Alessandro & Kocharakov, Georgi & Tkhir, Anna-Mariia & Wang, Haomin, 2023. "Taxation of Top Incomes and Tax Avoidance," CEPR Discussion Papers 17970, C.E.P.R. Discussion Papers.
- Tijmen Tuinsma & Kristof De Witte & Petr Janský & Miroslav Palanský & Vitezslav Titl, 2023. "Effects of Corporate Transparency on Tax Avoidance: Evidence from Country-by-Country Reporting," Working Papers IES 2023/04, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Feb 2023.
- Katarzyna Bilicka & Evgeniya Dubinina & Petr Janský, 2022.
"Fiscal consequences of corporate tax avoidance,"
WIDER Working Paper Series
wp-2022-97, World Institute for Development Economic Research (UNU-WIDER).
- Katarzyna Bilicka & Evgeniya Dubinina & Petr Jansky, 2023. "Fiscal Consequences of Corporate Tax Avoidance," Working Papers IES 2023/13, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised May 2023.
- Viertola, Marika, 2023. "Profit shifting of multinational enterprises: evidence from the Nordics," Working Papers 155, VATT Institute for Economic Research.
- Jarkko Harju & Ilpo Kauppinen & Olli Ropponen, 2023. "Firm Responses to an Interest Barrier: Empirical Evidence," Working Papers 7, Finnish Centre of Excellence in Tax Systems Research.
- Jarkko Harju & Sami Jysmä & Aliisa Koivisto & Tuomas Kosonen, 2023. "Do household tax credits increase consumption? The role of demand elasticity and the extent of demand," Working Papers 8, Finnish Centre of Excellence in Tax Systems Research.
- Vincent, Rose Camille, 2023.
"Vertical taxing rights and tax compliance norms,"
Journal of Economic Behavior & Organization, Elsevier, vol. 205(C), pages 443-467.
- Rose Camille Vincent, 2023. "Vertical taxing rights and tax compliance norms," Post-Print hal-04055059, HAL.
- Ana Gamarra & José Félix Sanz-Sanz & María Arrazola, 2023. "The individual Laffer curve: evidence from the Spanish income tax," Melbourne Institute Working Paper Series wp2023n05, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
- Muliani Mangngalla' & Alimuddin & Grace T. Pontoh, 2023. "The Influence of Love of Money, Machiavellianism, and Injunctive Norms on Tax Evasion with Religiosity as Moderating Variable," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 122-129, March.
- José María Durán-Cabré & Alejandro Esteller-Moré & Leonzio Rizzo & Riccardo Secomandi, 2023. "Fiscal Knowledge and its Impact on Revealed Mwtp in Covid Times: Evidence from Survey Data," Working Papers 2023/02, Institut d'Economia de Barcelona (IEB).
- Alejandro Esteller-Moré & Umberto Galmarini, 2023. "Optimal Tax Administration Responses to Fake Mobility and Underreporting," Working Papers 2023/03, Institut d'Economia de Barcelona (IEB).
- Joana Andrade Vicente, 2023. "Following a new tax leader: the urge to implement Formulary Apportionment in the European Union," Working Papers REM 2023/0274, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
- Daniel Hungerman, 2023. "Tax evasion, efficiency, and bunching in the presence of enforcement notches," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(1), pages 43-68, February.
- Roberto Dell’Anno, 2023. "Measuring the unobservable: estimating informal economy by a structural equation modeling approach," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(1), pages 247-277, February.
- Joel Slemrod & Yulia Kuchumova, 2023. "Gifts to government," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(2), pages 453-492, April.
- Yutao Han & Patrice Pieretti & Giuseppe Pulina, 2023.
"The impact of tax and infrastructure competition on the profitability of local firms,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(2), pages 281-304, April.
- Yutao Han, & Patrice Pieretti & Giuseppe Pulina, 2020. "The impact of tax and infrastructure competition on the profitability of local firms," BCL working papers 149, Central Bank of Luxembourg.
- Giulia Mascagni & Roel Dom & Fabrizio Santoro & Denis Mukama, 2023. "The VAT in practice: equity, enforcement, and complexity," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(2), pages 525-563, April.
- Axel Prettl & Dominik Hagen, 2023. "Multinational ownership patterns and anti-tax avoidance legislation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(3), pages 565-634, June.
- Gareth Liu-Evans & Shalini Mitra, 2023. "Formal sector enforcement and welfare," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(3), pages 706-728, June.
- Thiess Buettner & Annalisa Tassi, 2023. "VAT fraud and reverse charge: empirical evidence from VAT return data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(3), pages 849-878, June.
- Sipos, Norbert & Lukovszki, Lívia & Rideg, András & Vörös, Zsófia, 2023. "Az adócsalási hajlandóság empirikus vizsgálata [Willingness to evade tax in Hungary: an empirical analysis]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 192-212.
- Donald Bruce & William F. Fox & Alannah M. Shute, 2023.
"Wayfair: A Step Towards the Destination, But Sales Tax Competition Remains,"
NBER Chapters, in: Policy Responses to Tax Competition,
National Bureau of Economic Research, Inc.
- Donald Bruce & William F. Fox & Alannah M. Shute, 2023. "Wayfair: A Step Towards the Destination, But Sales Tax Competition Remains," NBER Working Papers 31074, National Bureau of Economic Research, Inc.
- Niels Johannesen & Daniel Reck & Max Risch & Joel Slemrod & John Guyton & Patrick Langetieg, 2023. "The Offshore World According to FATCA: New Evidence on the Foreign Wealth of U.S. Households," NBER Working Papers 31055, National Bureau of Economic Research, Inc.
- Donald Bruce & William F. Fox & Alannah M. Shute, 2023.
"Wayfair: A Step Towards the Destination, But Sales Tax Competition Remains,"
NBER Chapters, in: Policy Responses to Tax Competition,
National Bureau of Economic Research, Inc.
- Donald Bruce & William F. Fox & Alannah M. Shute, 2023. "Wayfair: A Step Towards the Destination, But Sales Tax Competition Remains," NBER Working Papers 31074, National Bureau of Economic Research, Inc.
- William C. Boning & Drahomir Klimsa & Joel Slemrod & Robert Ullmann, 2023. "Norderfriedrichskoog! Tax Havens, Tax Competition and the Introduction of a Minimum Tax Rate," NBER Working Papers 31225, National Bureau of Economic Research, Inc.
- Mukherjee, Sacchidananda, 2023. "Revenue Implications of GST on Indian State Finances," Working Papers 23/388, National Institute of Public Finance and Policy.
- Mukherjee, Sacchidananda, 2023. "Revenue Performance Assessment of Indian GST," Working Papers 23/392, National Institute of Public Finance and Policy.
- Endrit Lami, 2023. "Political Budget Cycles in the Context of a Transition Economy: The Case of Albania," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 65(2), pages 221-262, June.
- Vincent Vicard, 2023. "Profit Shifting, Returns on Foreign Direct Investments and Investment Income Imbalances," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 71(2), pages 369-414, June.
- Domenico Buccella & Luciano Fanti & Luca Gori, 2023. "Tax evasion in a Cournot duopoly with unions," Discussion Papers 2023/293, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy.
- Saulitis, Andris & Chapkovski, Philipp, 2023. "Investigating Tax Compliance with Mixed-Methods Approach: The Effect of Normative Appeals Among the Firms in Latvia," MPRA Paper 116560, University Library of Munich, Germany.
- Mehmet Burak Turgut & Tomasz Tratkiewicz, 2023. "Estimate of the Underground Economy in Poland Based on Household Expenditures and Incomes," Central European Journal of Economic Modelling and Econometrics, Central European Journal of Economic Modelling and Econometrics, vol. 15(1), pages 1-29, March.
- Petr Janský, 2023.
"Corporate Effective Tax Rates for Research and Policy,"
Public Finance Review, , vol. 51(2), pages 171-205, March.
- Petr Jansky, 2020. "Corporate Effective Tax Rates for Research and Policy," Working Papers IES 2020/41, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Oct 2020.
- Andrea Albarea & Michele Bernasconi & Anna Marenzi & Dino Rizzi, 2023. "Tax Evasion, Behavioral Microsimulation Models and Flat-Rate Tax Reforms: Analysis for Italy," Public Finance Review, , vol. 51(2), pages 262-310, March.
- Debora Di Gioacchino & Laura Sabani & Stefano Usai, 2023. "Why does education expenditure differ across countries? The role of income inequality, human capital and the inclusiveness of education systems," Working Papers in Public Economics 236, University of Rome La Sapienza, Department of Economics and Law.
- Estelle Dauchy & Ce Shang, 2023. "The pass-through of excise taxes to market prices of heated tobacco products (HTPs) and cigarettes: a cross-country analysis," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), vol. 24(4), pages 591-607, June.
- Francisco J. Delgado & Elena Fernández-Rodríguez & Roberto García-Fernández & Manuel Landajo & Antonio Martínez-Arias, 2023. "Tax avoidance and earnings management: a neural network approach for the largest European economies," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 9(1), pages 1-25, December.
- Kay Blaufus & Jakob Reineke & Ilko Trenn, 2023. "Perceived tax audit aggressiveness, tax control frameworks and tax planning: an empirical analysis," Journal of Business Economics, Springer, vol. 93(3), pages 509-557, April.
- Diogo Geraldes & Franziska Heinicke & Stephanie Rosenkranz, 2023. "Lying in two dimensions," Journal of the Economic Science Association, Springer;Economic Science Association, vol. 9(1), pages 34-50, June.
- Arfah Habib Saragih & Syaiful Ali, 2023. "Corporate tax risk: a literature review and future research directions," Management Review Quarterly, Springer, vol. 73(2), pages 527-577, June.
- Qingyuan Li & Edward L. Maydew & Richard H. Willis & Li Xu, 2023. "Taxes and director independence: evidence from board reforms worldwide," Review of Accounting Studies, Springer, vol. 28(2), pages 910-957, June.
- Jun Chen & Ningzhong Li & Xiaolu Zhou, 2023. "Equity financing incentive and corporate disclosure: new causal evidence from SEO deregulation," Review of Accounting Studies, Springer, vol. 28(2), pages 1003-1034, June.
- Abdulkarim Yusuf & Saidatulakmal Mohd, 2023. "Nonlinear effects of public debt on economic growth in Nigeria," SN Business & Economics, Springer, vol. 3(4), pages 1-31, April.
- Mphagahlele Ndlovu & Danie Schutte, 2023. "Using Interpretive Phenomenology to Understand the Tax Compliance Lived Experiences of Small Business Owners," Springer Books, in: Pieter W. Buys & Merwe Oberholzer (ed.), Business Research, chapter 0, pages 205-224, Springer.
- Martin Eckhoff Andresen & Lars Thorvaldsen, 2023. "The importance of escape clauses. Firm response to thin capitalization rules," Discussion Papers 998, Statistics Norway, Research Department.
- Jay A. Soled & James Alm, 2023. "Is A Bonanza Of Electric Vehicle Gifts On The Horizon?," Working Papers 2301, Tulane University, Department of Economics.
- James Alm & Jay A. Soled & Kathleen DeLaney Thomas, 2023. "Multibillion-Dollar Tax Questions," Working Papers 2302, Tulane University, Department of Economics.
- James Alm & Jay A. Soled & Kathleen DeLaney Thomas, 2023. "Revising Form 1040 For The Twenty-First Century," Working Papers 2305, Tulane University, Department of Economics.
- Ludovica Spinola, 2023. "On the relationship between information and individuals' perception in affecting income tax evasion," Working Papers 2023:04, Department of Economics, University of Venice "Ca' Foscari".
- Tsaur-Chin Michael Wu & Chih-Ta Yen & Che-Chiang Huang & Jin-Li Hu, 2023. "Social Insurance Under Fraud And Redistributive Taxation," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 68(02), pages 467-483.
- Yujia Cui & Jiwei Wang & Kangtao Ye, 2023. "Postmaterialism and Corporate Tax Avoidance," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 58(01), pages 1-42, March.
- Eichfelder, Sebastian & Jacob, Martin & Kalbitz, Nadine & Wentland, Kelly, 2023. "How do corporate tax rates alter conforming tax avoidance?," arqus Discussion Papers in Quantitative Tax Research 277, arqus - Arbeitskreis Quantitative Steuerlehre.
- David R. Agrawal & Kenneth Tester, 2023.
"State Taxation of Nonresident Income and the Location of Work,"
CESifo Working Paper Series
10353, CESifo.
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"Technology, Taxation, and Corruption: Evidence from the Introduction of Electronic Tax Filing,"
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"Behavioral Responses to Wealth Taxes: Evidence from Switzerland,"
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"Multinationals' Sales and Profit Shifting in Tax Havens,"
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"The Economics of Tobacco Regulation: A Comprehensive Review,"
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"Economic Integration And Agglomeration Of Multinational Production With Transfer Pricing,"
International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 63(3), pages 1325-1355, August.
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"The Global Minimum Tax,"
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"Working in the shadow: Survey techniques for measuring and explaining undeclared work,"
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"Small Firm Growth and the VAT Threshold : Evidence for the UK,"
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"La corrupción en Colombia: un análisis integral,"
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"Heterogeneous Returns of Informality: Evidence From Brazil,"
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"Does going cashless make you tax-rich? Evidence from India's demonetization experiment,"
The Warwick Economics Research Paper Series (TWERPS)
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"The Global Minimum Tax,"
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"The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile,"
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"Refining Public Policies with Machine Learning: The Case of Tax Auditing,"
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"Decomposing Multinational Corporations’ Declining Effective Tax Rates,"
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"Economic Integration And Agglomeration Of Multinational Production With Transfer Pricing,"
International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 63(3), pages 1325-1355, August.
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- Kato, Hayato & Okoshi, Hirofumi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111439, University Library of Munich, Germany.
- Hayato Kato & Hirofumi Okoshi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Papers 2201.02919, arXiv.org, revised Feb 2022.
- Hayato Kato & Hirofumi Okoshi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics and Business 20-19, Osaka University, Graduate School of Economics.
- Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 105536, University Library of Munich, Germany.
- Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111188, University Library of Munich, Germany.
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"Cost-Benefit Analysis of Tax Incentives in Serbia,"
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"Does going cashless make you tax-rich? Evidence from India's demonetization experiment,"
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"The response of illegal mining to revealing its existence,"
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"Decomposing the Grey Economy in Bulgaria: A General-Equilibrium Analysis,"
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"Public disclosure of tax information: Compliance tool or social network?,"
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"How large is the corporate tax base erosion and profit shifting? A general equilibrium approach,"
Economic Systems Research, Taylor & Francis Journals, vol. 34(2), pages 167-198, April.
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- James Alm & Matthias Kasper, 2022. "Using behavioural economics to understand tax compliance," Working Papers 2207, Tulane University, Department of Economics.
- James Alm, 2022. "Devising Administrative Approaches for Improving Tax Compliance," Working Papers 2208, Tulane University, Department of Economics.
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"Can Facebook Ads and Email Messages Increase Fiscal Capacity? Experimental Evidence from Venezuela,"
Economic Development and Cultural Change, University of Chicago Press, vol. 70(4), pages 1531-1563.
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"Fiscal consequences of corporate tax avoidance,"
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"Withholding matters: The impact of Act 32 on compliance with the earned income tax,"
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"Economic Integration And Agglomeration Of Multinational Production With Transfer Pricing,"
International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 63(3), pages 1325-1355, August.
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- Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 105536, University Library of Munich, Germany.
- Kato, Hayato & Okoshi, Hirofumi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111439, University Library of Munich, Germany.
- Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111188, University Library of Munich, Germany.
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"Is Panama really your tax haven? Secrecy jurisdictions and the countries they harm,"
Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 673-704, July.
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"Does going cashless make you tax-rich? Evidence from India's demonetization experiment,"
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"Small Firm Growth and the VAT Threshold : Evidence for the UK,"
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"Working in the shadow: Survey techniques for measuring and explaining undeclared work,"
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"Taxation of Top Incomes and Tax Avoidance,"
VfS Annual Conference 2022 (Basel): Big Data in Economics
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- Martinangeli, Andrea & Windsteiger, Lisa, 2022. "Cheating Responses to Tax Evasion," VfS Annual Conference 2022 (Basel): Big Data in Economics 264029, Verein für Socialpolitik / German Economic Association.
- Dieter Pfaff & Patricia Ruffing-Straube & David Staubli, 2022. "Entwicklung der straflosen Selbstanzeigen im Zuge der Einführung des automatischen Informationsaustauschs in der Schweiz," Working Papers 394, University of Zurich, Department of Business Administration (IBW).
- Luca Bagnato, 2022. "Does historical fiscal capacity leave a long-lasting legacy? Evidence from TV tax evasion," ECON - Working Papers 424, Department of Economics - University of Zurich.
2021
- Rabah Arezki & Asif Islam & Grégoire Rota-Graziosi, 2021. "Working Paper 350 - Taming Private Leviathans: Regulation versus Taxation," Working Paper Series 2476, African Development Bank.
- 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, vol. 111(12), pages 3827-3871, December.
- 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, vol. 111(2), pages 506-546, February.
- Isabel Z. Martinez & Emmanuel Saez & Michael Siegenthaler, 2018. "Intertemporal Labor Supply Substitution? Evidence from the Swiss Income Tax Holidays," NBER Working Papers 24634, National Bureau of Economic Research, Inc.
- Julie Berry Cullen & Nicholas Turner & Ebonya Washington, 2021.
"Political Alignment, Attitudes toward Government, and Tax Evasion,"
American Economic Journal: Economic Policy, American Economic Association, vol. 13(3), pages 135-166, August.
- Julie Berry Cullen & Nicholas Turner & Ebonya L. Washington, 2018. "Political Alignment, Attitudes Toward Government and Tax Evasion," NBER Working Papers 24323, National Bureau of Economic Research, Inc.
- Cullen, Julie Berry & Turner, Nicholas & Washington, Ebonya, 2021. "Political Alignment, Attitudes Toward Government, and Tax Evasion," University of California at San Diego, Economics Working Paper Series qt6t47w08g, Department of Economics, UC San Diego.
- Julie Berry Cullen & Nicholas Turner & Ebonya Washington, 2018. "Political Alignment, Attitudes Toward Government and Tax Evasion," CESifo Working Paper Series 6905, CESifo.
- Cullen, Julie Berry & Turner, Nicholas & Washington, Ebonya L, 2018. "Political Alignment, Attitudes Toward Government and Tax Evasion," University of California at San Diego, Economics Working Paper Series qt3vr614rc, Department of Economics, UC San Diego.
- David R. Agrawal, 2021.
"The Internet as a Tax Haven?,"
American Economic Journal: Economic Policy, American Economic Association, vol. 13(4), pages 1-35, November.
- David R. Agrawal, 2021. "The Internet as a Tax Haven?," CESifo Working Paper Series 8924, CESifo.
- 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, vol. 13(4), pages 185-216, November.
- Doerr, Annabelle & Necker, Sarah, 2021. "Collaborative tax evasion in the provision of services to consumers: A field experiment," ZEW Discussion Papers 21-024, ZEW - Leibniz Centre for European Economic Research.
- Pierre Bachas & Mauricio Soto, 2021. "Corporate Taxation under Weak Enforcement," American Economic Journal: Economic Policy, American Economic Association, vol. 13(4), pages 36-71, November.
- 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, vol. 3(2), pages 131-148, June.
- Florian Scheuer & Joel Slemrod, 2021.
"Taxing Our Wealth,"
Journal of Economic Perspectives, American Economic Association, vol. 35(1), pages 207-230, Winter.
- Slemrod, Joel, 2020. "Taxing Our Wealth," CEPR Discussion Papers 15481, C.E.P.R. Discussion Papers.
- Florian Scheuer & Joel Slemrod, 2020. "Taxing Our Wealth," NBER Working Papers 28150, National Bureau of Economic Research, Inc.
- Florian Scheuer & Joel Slemrod, 2020. "Taxing Our Wealth," CESifo Working Paper Series 8719, CESifo.
- Yusuf Abdulkarim & Mohamed Saidatulakmal, 2021. "The Impact of Fiscal Policy Variables on Private Investment in Nigeria," The African Finance Journal, Africagrowth Institute, vol. 23(1), pages 41-55.
- 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, vol. 1(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, vol. 1(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, vol. 1(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, vol. 1(23), pages 95-108, November.
- 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, vol. 131(640), pages 3365-3391.
- Neisser, Carina, 2017. "The elasticity of taxable income: A meta-regression analysis," ZEW Discussion Papers 17-032, ZEW - Leibniz Centre for European Economic Research.
- Carina Neisser, 2021. "The Elasticity of Taxable Income: A Meta-Regression Analysis," ECONtribute Discussion Papers Series 067, University of Bonn and University of Cologne, Germany.
- Neisser, Carina, 2018. "The Elasticity of Taxable Income: A Meta-Regression Analysis," IZA Discussion Papers 11958, Institute of Labor Economics (IZA).
- Carina Neisser, 2017. "The elasticity of taxable income: A meta-regression analysis," Working Papers 2017/10, Institut d'Economia de Barcelona (IEB).
- Michal Friedrich & Jana Tepperova, 2021. "Identification of base erosion and profit shifting using tax evasion rate," Society and Economy, Akadémiai Kiadó, Hungary, vol. 43(1), pages 75-92, March.
- Karolina Konopczak & Aleksander Łożykowski, 2021. "Efekt fiskalny uszczelniania systemu podatkowego w Polsce: próba oszacowania w zakresie podatku CIT," Ekonomista, Polskie Towarzystwo Ekonomiczne, vol. 1, pages 25-55, January.
- 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, vol. 63(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 (فصلنامه برنامه ریزی و بودجه), Institute for Management and Planning studies, vol. 26(1), pages 115-141, May.
- 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, vol. 19(3), pages 537-556, July.
- 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 paper2102, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Dominika Langenmayr & Lennard Zyska, 2021. "Avoiding Taxes: Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment," Working Papers 204, Bavarian Graduate Program in Economics (BGPE).
- Giovanni D’Alessio, 2021. "What do Italians think about tax evasion?," Questioni di Economia e Finanza (Occasional Papers) 607, Bank of Italy, Economic Research and International Relations Area.
- Giammatteo, Michele & Iezzi, Stefano & Zizza, Roberta, 2022.
"Pecunia olet. Cash usage and the underground economy,"
Journal of Economic Behavior & Organization, Elsevier, vol. 204(C), pages 107-127.
- Michele Giammatteo & Stefano Iezzi & Roberta Zizza, 2021. "Pecunia olet. Cash usage and the underground economy," Questioni di Economia e Finanza (Occasional Papers) 649, Bank of Italy, Economic Research and International Relations Area.
- 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), vol. 5(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 835, Banque de France.
- Nicolas Gavoille & Anna Zasova, 2021.
"What we pay in the shadow: Labor tax evasion, minimum wage hike and employment,"
Working Papers CEB
21-017, ULB -- Universite Libre de Bruxelles.
- Nicolas Gavoille & Anna Zasova, 2021. "What we pay in the shadow: Labor tax evasion, minimum wage hike and employment," SSE Riga/BICEPS Research Papers 6, Baltic International Centre for Economic Policy Studies (BICEPS);Stockholm School of Economics in Riga (SSE Riga).
- Gavoille, Nicolas & Zasova, Anna, 2021.
"Foreign ownership and labor tax evasion: Evidence from Latvia,"
Economics Letters, Elsevier, vol. 207(C).
- Nicolas Gavoille & Anna Zasova, 2021. "Foreign Ownership and Labor Tax Evasion: Evidence from Latvia," SSE Riga/BICEPS Research Papers 8, Baltic International Centre for Economic Policy Studies (BICEPS);Stockholm School of Economics in Riga (SSE Riga).
- Petr Janský & Jan Láznička & Miroslav Palanský, 2021.
"Tax treaties worldwide: Estimating elasticities and revenue foregone,"
Review of International Economics, Wiley Blackwell, vol. 29(2), pages 359-401, May.
- Petr Jansky & Jan Laznicka, 2019. "Tax Treaties Worldwide: Estimating Elasticities and Revenue Foregone," Working Papers IES 2019/33, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Nov 2019.
- Kai A. Konrad, 2021.
"Dynamics of the Market for Corporate Tax‐Avoidance Advice,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 123(1), pages 267-294, January.
- Kai A. Konrad, 2018. "Dynamics of the Market for Corporate Tax-Avoidance Advice," Working Papers tax-mpg-rps-2018-04, Max Planck Institute for Tax Law and Public Finance.
- 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, vol. 2021(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, vol. 11(2), pages 119-160, July.
- 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, vol. 11(2), pages 201-232, July.
- Friedrich Jan & Thiemann Matthias, 2021. "The Economic, Legal and Social Dimension of Regulatory Arbitrage," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 11(2), pages 81-90, July.
- 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, vol. 22(1), pages 67-82, April.
- Schneider Friedrich, 2021. "Mehr Licht im Schatten? Neuere Ergebnisse über die Schattenwirtschaft," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 22(3), pages 225-246, September.
- 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, vol. 33(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,"
Journal of Economic Behavior & Organization, Elsevier, vol. 191(C), pages 752-764.
- 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 E2021/17, Cardiff University, Cardiff Business School, Economics Section.
- 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, vol. 29(5), pages 1160-1212, October.
- Milos Fisar & Tommaso Reggiani & Fabio Sabatini & Jiri Spalek, 2021. "Media negativity bias and tax compliance: Experimental evidence," Working Papers in Public Economics 211, University of Rome La Sapienza, Department of Economics and Law.
- Fisar, Milos & Reggiani, Tommaso & Sabatini, Fabio & Spalek, Jirí, 2021. "Media negativity bias and tax compliance: Experimental evidence," Cardiff Economics Working Papers E2021/26, Cardiff University, Cardiff Business School, Economics Section.
- Bilicka, Katarzyna & Scur, Daniela, 2021.
"Organizational capacity and profit shifting,"
LSE Research Online Documents on Economics
113874, London School of Economics and Political Science, LSE Library.
- Katarzyna Bilicka & Daniela Scur, 2021. "Organizational capacity and profit shifting," CEP Discussion Papers dp1795, Centre for Economic Performance, LSE.
- Katarzyna A. Bilicka & Daniela Scur, 2021. "Organizational Capacity and Profit Shifting," NBER Working Papers 29225, National Bureau of Economic Research, Inc.
- Katarzyna Anna Bilicka & Daniela Scur, 2021. "Organizational Capacity and Profit Shifting," CESifo Working Paper Series 9284, CESifo.
- Bilicka, Katarzyna, 2021. "Organizational capacity and profit shifting," CEPR Discussion Papers 16502, C.E.P.R. Discussion Papers.
- Ludger Schuknecht & Vincent Siegerink, 2021. "The Political Economy of the International Tax Transparency Agenda in the G20/OECD Context," CESifo Working Paper Series 8813, CESifo.
- Fuest, Clemens & Hugger, Felix & Neumeier, Florian, 2022.
"Corporate profit shifting and the role of tax havens: Evidence from German country-by-country reporting data,"
Journal of Economic Behavior & Organization, Elsevier, vol. 194(C), pages 454-477.
- 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 8838, CESifo.
- Dominika Langenmayr & Lennard Zyska, 2021. "Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment," CESifo Working Paper Series 8956, CESifo.
- Katarzyna Anna Bilicka & Elisa Casi & Carol Seregni & Barbara Stage, 2021.
"Tax Strategy Disclosure: A Greenwashing Mandate?,"
CESifo Working Paper Series
9030, CESifo.
- Bilicka, Katarzyna A. & Casi, Elisa & Seregni, Carol & Stage, Barbara, 2022. "Tax strategy disclosure: A greenwashing mandate," ZEW Discussion Papers 21-047, ZEW - Leibniz Centre for European Economic Research.
- Abeler, Johannes & Falk, Armin & Kosse, Fabian, 2021.
"Malleability of Preferences for Honesty,"
IZA Discussion Papers
14304, Institute of Labor Economics (IZA).
- Johannes Abeler & Armin Falk & Fabian Kosse, 2021. "Malleability of Preferences for Honesty," CESifo Working Paper Series 9033, CESifo.
- Johannes Abeler & Armin Falk & Fabian Kosse, 2021. "Malleability of Preferences for Honesty," Working Papers 2021-021, Human Capital and Economic Opportunity Working Group.
- Abeler, Johannes & Falk, Armin & Kosse, Fabian, 2021. "Malleability of Preferences for Honesty," Rationality and Competition Discussion Paper Series 282, CRC TRR 190 Rationality and Competition.
- Abeler, Johannes & Kosse, Fabian, 2021. "Malleability of preferences for honesty," CEPR Discussion Papers 16164, C.E.P.R. Discussion Papers.
- Bilicka, Katarzyna & Qi, Yaxuan & Xing, Jing, 2022.
"Real responses to anti-tax avoidance: Evidence from the UK Worldwide Debt Cap,"
Journal of Public Economics, Elsevier, vol. 214(C).
- Xing, Jing & Qi, Yaxuan, 2021. "Real Responses to Anti-tax Avoidance: Evidence from the UK Worldwide Debt Cap," CEPR Discussion Papers 16068, C.E.P.R. Discussion Papers.
- 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 9044, CESifo.
- 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, vol. 188(C), pages 209-235.
- Cristina Bicchieri & Eugen Dimant & Erte Xiao, 2017. "Deviant or Wrong? The Effects of Norm Information on the Efficacy of Punishment," Discussion Papers 2017-14, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
- Cristina Bicchieri & Eugen Dimant & Erte Xiao, 2021. "Deviant or Wrong? The Effects of Norm Information on the Efficacy of Punishment," CESifo Working Paper Series 9067, CESifo.
- Cristina Bicchieri & Eugen Dimant & Erte Xiao, 2020. "Deviant or Wrong? The Effects of Norm Information on the Efficacy of Punishment," ECONtribute Discussion Papers Series 023, University of Bonn and University of Cologne, Germany.
- Cristina Bicchieri & Eugen Dimant & Erte Xiao, 2018. "Deviant or Wrong? The Effects of Norm Information on the Efficacy of Punishment," PPE Working Papers 0016, Philosophy, Politics and Economics, University of Pennsylvania.
- Cristina Bicchieria & Eugen Dimanta & Erte Xiao, 2019. "Deviant or Wrong? The Effects of Norm Information on the Efficacy of Punishment," Monash Economics Working Papers 07-18, Monash University, Department of Economics.
- Manon François, 2021.
"Profit Shifting and Equilibrium Principles of International Taxation,"
PSE Working Papers
halshs-03265056, HAL.
- Manon Francois, 2021. "Profit Shifting and Equilibrium Principles of International Taxation," CESifo Working Paper Series 9211, CESifo.
- Manon François, 2021. "Profit Shifting and Equilibrium Principles of International Taxation," Working Papers halshs-03265056, HAL.
- Sugata Marjit & Suryaprakash Mishra, 2021. "Optimum Size of the Informal Credit Market - A Political Economy Perspective," CESifo Working Paper Series 9252, CESifo.
- Rishi R. Sharma & Joel Slemrod & Michael Stimmelmayr, 2021. "Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property," CESifo Working Paper Series 9262, CESifo.
- Katarzyna Bilicka & Daniela Scur, 2021.
"Organizational capacity and profit shifting,"
CEP Discussion Papers
dp1795, Centre for Economic Performance, LSE.
- Katarzyna Anna Bilicka & Daniela Scur, 2021. "Organizational Capacity and Profit Shifting," CESifo Working Paper Series 9284, CESifo.
- Katarzyna A. Bilicka & Daniela Scur, 2021. "Organizational Capacity and Profit Shifting," NBER Working Papers 29225, National Bureau of Economic Research, Inc.
- Bilicka, Katarzyna, 2021. "Organizational capacity and profit shifting," CEPR Discussion Papers 16502, C.E.P.R. Discussion Papers.
- Bilicka, Katarzyna & Scur, Daniela, 2021. "Organizational capacity and profit shifting," LSE Research Online Documents on Economics 113874, London School of Economics and Political Science, LSE Library.
- Pranvera Shehaj & Alfons Weichenrieder, 2021. "Corporate Income Tax, IP Boxes and the Location of R&D," CESifo Working Paper Series 9397, CESifo.
- Jiao Li & Duccio Gamannossi Degl’Innocenti & Matthew D. Rablen, 2021.
"Marketed Tax Avoidance Schemes: An Economic Analysis,"
Working Papers
2021010, The University of Sheffield, Department of Economics.
- Jiao Li & Duccio Gamannossi Degl'Innocenti & Matthew D. Rablen, 2021. "Marketed Tax Avoidance Schemes: An Economic Analysis," CESifo Working Paper Series 9421, CESifo.
- 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 9434, CESifo.
- Chalendard,Cyril Romain & Fernandes,Ana Margarida & Raballand,Gael J. R. F. & Rijkers,Bob, 2021.
"Corruption in Customs,"
Policy Research Working Paper Series
9802, The World Bank.
- Cyril Chalendard & Ana Margarida Fernandes & Gael Raballand & Bob Rijkers, 2021. "Corruption in Customs," CESifo Working Paper Series 9489, CESifo.
- 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, vol. 74(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, vol. 74(10), pages 31-36, October.
- Arun Advani & Hannah Tarrant, 2021.
"Behavioural responses to a wealth tax,"
Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 509-537, September.
- Advani, Arun & Tarrant, Hannah, 2021. "Behavioural responses to a wealth tax," LSE Research Online Documents on Economics 112695, London School of Economics and Political Science, LSE Library.
- Advani, Arun & Tarrant, Hannah, 2021. "Behavioural responses to a wealth tax," CAGE Online Working Paper Series 577, Competitive Advantage in the Global Economy (CAGE).
- Advani, Arun & Tarrant, Hannah, 2021. "Behavioural responses to a wealth tax," The Warwick Economics Research Paper Series (TWERPS) 1368, University of Warwick, Department of Economics.
- 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 019419, Universidad de los Andes – Facultad de Economía – CEDE.
- María Angélica Arbeláez & Alejandro Becerra & Miguel Benítez, 2021. "Contribución fiscal y tributación efectiva de la industria manufacturera en Colombia," Informes de Investigación 019143, Fedesarrollo.
- Carlos Mauricio Tosca Vidal & Germán Martínez-Prats & Candelaria Guzmán-Fernández, 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, vol. 40(72), pages 71-86, July.
- Grupo de Estudios Fiscales y de Equidad & Grupo Contod@s & Centro de Pensamiento de Política Fiscal, 2021. "Proyecto de inversión social: análisis de las implicaciones del segundo proyecto de reforma tributaria," Econógrafos - Escuela de Economía 019456, Universidad Nacional de Colombia -FCE - CID.
- Javier Ávila-Mahecha, 2021. "SIVAR - simulador para la evaluación del impuesto al valor agregado y sus reformas en Colombia," Investigaciones y Productos CID 019234, Universidad Nacional de Colombia -FCE - CID.
- Tobón, A, 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 019292, Alianza EFI.
- Salazar, M., 2021. "Tax policies, informality, and real wage rigidities," Documentos de trabajo - Alianza EFI 020044, Alianza EFI.
- Cheng, Si & Zhang, Hong, 2021. "Tax Evasion and Market Efficiency: Evidence from the FATCA and Offshore Mutual Funds," CEPR Discussion Papers 15747, C.E.P.R. Discussion Papers.
- Guyton, John & Langetieg, Patrick & Risch, Max & Zucman, Gabriel, 2021. "Tax Evasion at the Top of the Income Distribution: Theory and Evidence," CEPR Discussion Papers 15851, C.E.P.R. Discussion Papers.
- Vollan, Björn & Hadnes, Myriam & Nilgen, Marco & Kosfeld, Michael, 2021.
"The Fetters of the Sib: An Experimental Study in Burkina Faso,"
IZA Discussion Papers
14147, Institute of Labor Economics (IZA).
- Vollan, Björn & Hadnes, Myriam & Nilgen, Marco, 2021. "The Fetters of the Sib - An Experimental Study in Burkina Faso," CEPR Discussion Papers 15876, C.E.P.R. Discussion Papers.
- 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
28637, National Bureau of Economic Research, Inc.
- Estefan, Alejandro & Suárez Serrato, Juan Carlos, 2022. "Taxing Property in Developing Countries: Theory and Evidence from Mexico," CEPR Discussion Papers 15983, C.E.P.R. Discussion Papers.
- Bilicka, Katarzyna & Qi, Yaxuan & Xing, Jing, 2022.
"Real responses to anti-tax avoidance: Evidence from the UK Worldwide Debt Cap,"
Journal of Public Economics, Elsevier, vol. 214(C).
- 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 9044, CESifo.
- Xing, Jing & Qi, Yaxuan, 2021. "Real Responses to Anti-tax Avoidance: Evidence from the UK Worldwide Debt Cap," CEPR Discussion Papers 16068, C.E.P.R. Discussion Papers.
- Johannes Abeler & Armin Falk & Fabian Kosse, 2021.
"Malleability of Preferences for Honesty,"
CESifo Working Paper Series
9033, CESifo.
- Abeler, Johannes & Kosse, Fabian, 2021. "Malleability of preferences for honesty," CEPR Discussion Papers 16164, C.E.P.R. Discussion Papers.
- Johannes Abeler & Armin Falk & Fabian Kosse, 2021. "Malleability of Preferences for Honesty," Working Papers 2021-021, Human Capital and Economic Opportunity Working Group.
- Abeler, Johannes & Falk, Armin & Kosse, Fabian, 2021. "Malleability of Preferences for Honesty," Rationality and Competition Discussion Paper Series 282, CRC TRR 190 Rationality and Competition.
- Abeler, Johannes & Falk, Armin & Kosse, Fabian, 2021. "Malleability of Preferences for Honesty," IZA Discussion Papers 14304, Institute of Labor Economics (IZA).
- Katarzyna Bilicka & Daniela Scur, 2021.
"Organizational capacity and profit shifting,"
CEP Discussion Papers
dp1795, Centre for Economic Performance, LSE.
- Bilicka, Katarzyna, 2021. "Organizational capacity and profit shifting," CEPR Discussion Papers 16502, C.E.P.R. Discussion Papers.
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"The Impact of Plastic Money Use on VAT Compliance: Evidence from EU Countries,"
Hacienda Pública Española / Review of Public Economics, IEF, vol. 239(4), pages 5-26, November.
- 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 paper2004, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Vicente Ríos & Antonio Gómez & Pedro Pascual, 2021. "Raising the Accuracy of Shadow Economy Measurements," Hacienda Pública Española / Review of Public Economics, IEF, vol. 239(4), pages 71-125, November.
- Laszlo Goerke, 2021.
"Tax Evasion by Firms,"
IAAEU Discussion Papers
202104, Institute of Labour Law and Industrial Relations in the European Union (IAAEU).
- Laszlo Goerke, 2022. "Tax Evasion by Firms," IAAEU Discussion Papers 202201, Institute of Labour Law and Industrial Relations in the European Union (IAAEU).
- Bando, Rosangela & Canozzi, Otavio & Martínez Carrasco, José & Dezolt, Ana Lúcia, 2021. "May I Calculate Your Taxes?: The Effect of Bookkeeping on Tax Compliance under a Simplified Regime," IDB Publications (Working Papers) 11381, Inter-American Development Bank.
- Javier Garcia-Bernardo & Petr Jansky, 2021.
"Profit Shifting of Multinational Corporations Worldwide,"
Working Papers IES
2021/14, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies.
- Javier Garcia-Bernardo & Petr Jansk'y, 2022. "Profit Shifting of Multinational Corporations Worldwide," Papers 2201.08444, arXiv.org.
- Garcia-Bernardo, Javier & Janský, Petr, 2021. "Profit Shifting of Multinational Corporations Worldwide," Working Papers 16467, Institute of Development Studies, International Centre for Tax and Development.
- Michael Razen & Alexander Kupfer, 2021. "Tax avoidance among large multinational corporations has considerably increased in recent years, triggering an intense discussion about how to ensure that all pay their ‘fair share’. We propose a nove," Working Papers 2021-10, Faculty of Economics and Statistics, Universität Innsbruck.
- Christos Papageorgiou & Panagiotis Farlekas & Zacharias Dermatis, 2021. "Assessing the impact of excise duties on a state’s revenues: the case of Greece," Public Sector Economics, Institute of Public Finance, vol. 45(3), pages 387-412.
- Joana Andrade Vicente, 2021. "Tax us, if you can: a game theoretic approach to profit shifting within the European Union," Working Papers REM 2021/0206, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
- Vollan, Björn & Hadnes, Myriam & Nilgen, Marco, 2021.
"The Fetters of the Sib - An Experimental Study in Burkina Faso,"
CEPR Discussion Papers
15876, C.E.P.R. Discussion Papers.
- Vollan, Björn & Hadnes, Myriam & Nilgen, Marco & Kosfeld, Michael, 2021. "The Fetters of the Sib: An Experimental Study in Burkina Faso," IZA Discussion Papers 14147, Institute of Labor Economics (IZA).
- Sinning, Mathias & Zhang, Yinjunjie, 2021.
"Social norms or enforcement? A natural field experiment to improve traffic and parking fine compliance,"
Ruhr Economic Papers
900, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
- Sinning, Mathias & Zhang, Yinjunjie, 2021. "Social Norms or Enforcement? A Natural Field Experiment to Improve Traffic and Parking Fine Compliance," IZA Discussion Papers 14252, Institute of Labor Economics (IZA).
- Dong, Sarah Xue & Sinning, Mathias, 2022.
"Trying to Make a Good First Impression: A Natural Field Experiment to Engage New Entrants to the Tax System,"
Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 100(C).
- 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 908, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
- Dong, Sarah & Sinning, Mathias, 2021. "Trying to Make a Good First Impression: A Natural Field Experiment to Engage New Entrants to the Tax System," IZA Discussion Papers 14253, Institute of Labor Economics (IZA).
- Johannes Abeler & Armin Falk & Fabian Kosse, 2021.
"Malleability of Preferences for Honesty,"
CESifo Working Paper Series
9033, CESifo.
- Abeler, Johannes & Falk, Armin & Kosse, Fabian, 2021. "Malleability of Preferences for Honesty," IZA Discussion Papers 14304, Institute of Labor Economics (IZA).
- Johannes Abeler & Armin Falk & Fabian Kosse, 2021. "Malleability of Preferences for Honesty," Working Papers 2021-021, Human Capital and Economic Opportunity Working Group.
- Abeler, Johannes & Falk, Armin & Kosse, Fabian, 2021. "Malleability of Preferences for Honesty," Rationality and Competition Discussion Paper Series 282, CRC TRR 190 Rationality and Competition.
- Abeler, Johannes & Kosse, Fabian, 2021. "Malleability of preferences for honesty," CEPR Discussion Papers 16164, C.E.P.R. Discussion Papers.
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- Thiess Buettner & Manuela Krause, 2021.
"Fiscal equalization as a driver of tax increases: empirical evidence from Germany,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(1), pages 90-112, February.
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- Sebastian Beer & Jan Loeprick, 2021. "Too high a price? Tax treaties with investment hubs in Sub-Saharan Africa," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(1), pages 113-153, February.
- Ana Cinta G. Cabral & Norman Gemmell & Nazila Alinaghi, 2021. "Are survey-based self-employment income underreporting estimates biased? New evidence from matched register and survey data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(2), pages 284-322, April.
- Max Gillman, 2021.
"Income tax evasion: tax elasticity, welfare, and revenue,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(3), pages 533-566, June.
- Max Gillman, 2020. "Income Tax Evasion: Tax Elasticity, Welfare, and Revenue," CERGE-EI Working Papers wp675, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
- Max Gillman, 2020. "Income Tax Evasion: Tax Elasticity, Welfare, and Revenue," CERS-IE WORKING PAPERS 2038, Institute of Economics, Centre for Economic and Regional Studies.
- Kunka Petkova, 2021. "Withholding tax rates on dividends: symmetries versus asymmetries or single- versus multi-rated double tax treaties," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(4), pages 890-940, August.
- Hiroshi Mukunoki & Hirofumi Okoshi, 2021.
"Tariff elimination versus tax avoidance: free trade agreements and transfer pricing,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(5), pages 1188-1210, October.
- MUKUNOKI Hiroshi & OKOSHI Hirofumi, 2019. "Tariff Elimination versus Tax Avoidance: Free Trade Agreements and Transfer Pricing," Discussion papers 19099, Research Institute of Economy, Trade and Industry (RIETI).
- Mukunoki, Hiroshi & Okoshi, Hirofumi, 2020. "Tariff Elimination versus Tax Avoidance: Free Trade Agreements and Transfer Pricing," Discussion Papers in Economics 71608, University of Munich, Department of Economics.
- Javier Garcia-Bernardo & Petr Janský & Thomas Tørsløv, 2021.
"Multinational corporations and tax havens: evidence from country-by-country reporting,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(6), pages 1519-1561, December.
- Javier Garcia-Bernardo & Petr Jansky & Thomas Torslov, 2019. "Multinational Corporations and Tax Havens: Evidence from Country-by-Country Reporting," Working Papers IES 2019/31, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Oct 2019.
- Inga Hardeck & J. William Harden & David R. Upton, 2021. "Consumer Reactions to Tax Avoidance: Evidence from the United States and Germany," Journal of Business Ethics, Springer, vol. 170(1), pages 75-96, April.
- Yonghong Jia & Xinghua Gao, 2021. "Is managerial rent extraction associated with tax aggressiveness? Evidence from informed insider trading," Review of Quantitative Finance and Accounting, Springer, vol. 56(2), pages 423-452, February.
- Giuseppe Pulina & Skerdilajda Zanaj, 2022.
"Tax competition and phantom FDI,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 24(6), pages 1342-1363, December.
- Giuseppe Pulina & Skerdilajda Zanaj, 2021. "Tax competition and phantom FDI," DEM Discussion Paper Series 21-06, Department of Economics at the University of Luxembourg.
- Vasilev, Aleksandar, 2021.
"A Real-Business-Cycle model with institutional quality: The Case of Bulgaria (1999-2018),"
EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics.
- Vasilev Aleksandar, 2021. "A Real-Business-Cycle Model with Institutional Quality: The Case of Bulgaria (1999–2018)," Review of Economics, De Gruyter, vol. 72(1), pages 51-69, April.
- Antonios M. Koumpias & Gabriel Leonardo & Jorge Martinez-Vazquez, 2021.
"Trust in Government Institutions and Tax Morale,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 77(2), pages 117-140.
- 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 paper2001, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Søren Leth-Petersen & Peer Ebbesen Skov, 2021. "Does the Marginal Tax Rate Affect Activity in the Informal Sector?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 77(4), pages 317-344.
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- Akiyuki Asatsuma, 2021. "New Trends and Prospects for the Distribution of International Taxation Rights with looking at the tradition since the era of the League of Nations," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 17(1), pages 1-36, January.
- Naoki Oka, 2021. "Fight against Tax Havens and International Tax Law —New Taxing Right and a Global Minimum Tax—," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 17(1), pages 1-41, January.
- Jana CahlÃková & Lubomir Cingl & KateÅ™ina Chadimová & Miroslav ZajÃÄ ek, 2021. "Carrots, Sticks, or Simplicity? Field Evidence on What Makes People Pay TV Fees Abstract: We provide evidence on both innovative as well as known behavioral strategies aimed at improving tax complianc," Working Papers tax-mpg-rps-2021-12, Max Planck Institute for Tax Law and Public Finance.
- Benjamin Hansen & Keaton S. Miller & Caroline Weber, 2021. "Vertical Integration and Production Inefficiency in the Presence of a Gross Receipts Tax," NBER Working Papers 28478, National Bureau of Economic Research, Inc.
- 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 28542, National Bureau of Economic Research, Inc.
- 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
28637, National Bureau of Economic Research, Inc.
- Estefan, Alejandro & Suárez Serrato, Juan Carlos, 2022. "Taxing Property in Developing Countries: Theory and Evidence from Mexico," CEPR Discussion Papers 15983, C.E.P.R. Discussion Papers.
- John M. Barrios & John Gallemore, 2021. "Tax Planning Knowledge Diffusion via the Labor Market," NBER Working Papers 28775, National Bureau of Economic Research, Inc.
- Daniel M. Hungerman, 2021. "Tax Evasion, Efficiency, and Bunching in the Presence of Enforcement Notches," NBER Working Papers 28826, National Bureau of Economic Research, Inc.
- 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 29029, National Bureau of Economic Research, Inc.
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"Organizational capacity and profit shifting,"
CEP Discussion Papers
dp1795, Centre for Economic Performance, LSE.
- Katarzyna A. Bilicka & Daniela Scur, 2021. "Organizational Capacity and Profit Shifting," NBER Working Papers 29225, National Bureau of Economic Research, Inc.
- Bilicka, Katarzyna, 2021. "Organizational capacity and profit shifting," CEPR Discussion Papers 16502, C.E.P.R. Discussion Papers.
- Bilicka, Katarzyna & Scur, Daniela, 2021. "Organizational capacity and profit shifting," LSE Research Online Documents on Economics 113874, London School of Economics and Political Science, LSE Library.
- Katarzyna Anna Bilicka & Daniela Scur, 2021. "Organizational Capacity and Profit Shifting," CESifo Working Paper Series 9284, CESifo.
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- Mukherjee, Sacchidananda, 2021. "Revenue Implications of GST Rates Restructuring in India: An Analysis," Working Papers 21/358, National Institute of Public Finance and Policy.
- 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.
- Colin Williams & Brunilda Kosta, 2021. "Why do Consumers Buy from Informal Sector Suppliers in East-Central Europe? A Case Study of Home Repair and Renovation Services," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 134-152, March.
- 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, vol. 1(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, vol. 30(2), pages 219-228, December.
- Raluca Andreea GHETU & Cristina-Simona CĂPĂȚÎNĂ & 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, vol. 30(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, vol. 30(2), pages 250-259, December.
- Hayato Kato & Hirofumi Okoshi, 2022.
"Economic Integration And Agglomeration Of Multinational Production With Transfer Pricing,"
International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 63(3), pages 1325-1355, August.
- Kato, Hayato & Okoshi, Hiofumi, 2019. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics 62013, University of Munich, Department of Economics.
- Hayato Kato & Hirofumi Okoshi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Papers 2201.02919, arXiv.org, revised Feb 2022.
- Hayato Kato & Hirofumi Okoshi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics and Business 20-19, Osaka University, Graduate School of Economics.
- Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 105536, University Library of Munich, Germany.
- Kato, Hayato & Okoshi, Hirofumi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111439, University Library of Munich, Germany.
- Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111188, University Library of Munich, Germany.
- Kazuki Onji & Roger H. Gordon, 2021. "Taxes, corporate takeovers, and step transactions," Discussion Papers in Economics and Business 21-16, Osaka University, Graduate School of Economics.
- 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, vol. 131(640), pages 3365-3391.
- Neisser, Carina, 2017. "The elasticity of taxable income: A meta-regression analysis," ZEW Discussion Papers 17-032, ZEW - Leibniz Centre for European Economic Research.
- Neisser, Carina, 2018. "The Elasticity of Taxable Income: A Meta-Regression Analysis," IZA Discussion Papers 11958, Institute of Labor Economics (IZA).
- Carina Neisser, 2017. "The elasticity of taxable income: A meta-regression analysis," Working Papers 2017/10, Institut d'Economia de Barcelona (IEB).
- Carina Neisser, 2021. "The Elasticity of Taxable Income: A Meta-Regression Analysis," ECONtribute Discussion Papers Series 067, University of Bonn and University of Cologne, Germany.
- 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, vol. 73(3), pages 1244-1269.
- Oаnа Oрrișаn & Рnа-Mаriа Dumitrаche (Serbаnescu), 2021. "The Imраct of Tаx Evаsion on Fiscаl Equity in Romаniа in the Рeriod 2010-2020," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 807-812, August.
- Grégoire Rota-Graziosi & Islam Asif & Rabah Arezki, 2021.
"Taming Private Leviathans : Regulation versus Taxation,"
Working Papers
hal-03129746, HAL.
- Rabah Arezki & Asif Islam & Grégoire Rota-Graziosi, 2021. "Taming Private Leviathans: Regulation versus Taxation," OxCarre Working Papers 226, Oxford Centre for the Analysis of Resource Rich Economies, University of Oxford.
- Grégoire Rota-Graziosi & Islam Asif & Rabah Arezki, 2021. "Taming Private Leviathans : Regulation versus Taxation," CERDI Working papers hal-03129746, HAL.
- Arezki,Rabah & Islam,Asif Mohammed & Rota-Graziosi,Gregoire, 2021. "Taming Private Leviathans : Regulation versus Taxation," Policy Research Working Paper Series 9531, The World Bank.
- Joël Hellier, 2021. "Globalization, Income Tax and the Redistribution–Progressivity Tradeoff," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 63(3), pages 384-410, September.
- Craig A. Depken & John M. Gandar, 2021. "Integrity Fees in Sports Betting Markets," Eastern Economic Journal, Palgrave Macmillan;Eastern Economic Association, vol. 47(1), pages 76-90, January.
- 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, vol. 12(3), pages 701-728, September.
- Norbert Teski & Gyula Pulay, 2021. "Could the Global Digital Service Providers be Persuaded to Pay Their Share?," Public Finance Quarterly, State Audit Office of Hungary, vol. 66(5), pages 7-22.
- Hayato Kato & Hirofumi Okoshi, 2022.
"Economic Integration And Agglomeration Of Multinational Production With Transfer Pricing,"
International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 63(3), pages 1325-1355, August.
- Kato, Hayato & Okoshi, Hiofumi, 2019. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics 62013, University of Munich, Department of Economics.
- Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 105536, University Library of Munich, Germany.
- Hayato Kato & Hirofumi Okoshi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Papers 2201.02919, arXiv.org, revised Feb 2022.
- Hayato Kato & Hirofumi Okoshi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics and Business 20-19, Osaka University, Graduate School of Economics.
- Kato, Hayato & Okoshi, Hirofumi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111439, University Library of Munich, Germany.
- Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111188, University Library of Munich, Germany.
- Strango, Cristina, 2021. "Does digitalisation in public services reduce tax evasion?," MPRA Paper 106856, University Library of Munich, Germany.
- Hamamura, Jumpei & Kurita, Kenichi, 2021. "Does stigma against tax avoidance improve social welfare?," MPRA Paper 107173, University Library of Munich, Germany.
- 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 108279, University Library of Munich, Germany, 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 108387, University Library of Munich, Germany.
- Moore, Rachel & Pecoraro, Brandon, 2021. "Quantitative Analysis of a Wealth Tax in the United States: Exclusions, Evasion, and Expenditures," MPRA Paper 109120, University Library of Munich, Germany.
- Hayato Kato & Hirofumi Okoshi, 2022.
"Economic Integration And Agglomeration Of Multinational Production With Transfer Pricing,"
International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 63(3), pages 1325-1355, August.
- Kato, Hayato & Okoshi, Hiofumi, 2019. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics 62013, University of Munich, Department of Economics.
- Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111188, University Library of Munich, Germany.
- Hayato Kato & Hirofumi Okoshi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Papers 2201.02919, arXiv.org, revised Feb 2022.
- Hayato Kato & Hirofumi Okoshi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics and Business 20-19, Osaka University, Graduate School of Economics.
- Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 105536, University Library of Munich, Germany.
- Kato, Hayato & Okoshi, Hirofumi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111439, University Library of Munich, Germany.
- ferrara, giancarlo & campagna, arianna & bucci, valeria & atella, vincenzo, 2021. "Presumptive taxation and firms’ efficiency: an integrated approach for tax compliance analysis," MPRA Paper 111516, University Library of Munich, Germany.
- Rrumbullaku, Oltion, 2021. "Firms behavior around tax thresholds in Albania during the 2015 anti-informality campaign - Bunching features, persistence and growth implications," MPRA Paper 112524, University Library of Munich, Germany.
- 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, vol. 14(2), pages 92-114.
- Bastian Schulz, 2021. "The Cum-ex Case: A Look at Germany," ACTA VSFS, University of Finance and Administration, vol. 15(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, vol. 2021(4).
- 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, vol. 2021(1), pages 3-19.
- Chanont Banternghansa & Athiphat Muthitacharoen & Archawa Paweenawat & Krislert Samphantharak, 2021. "Tax Incentives to Appear Small: Evidence from Thai Firms and Corporate Groups," PIER Discussion Papers 148, Puey Ungphakorn Institute for Economic Research.
- Glenn P. Jenkins & Amin Sokhanvar & Hasan Ulaş Altıok, 2021. "Reforming the Individual Direct Taxation System of North Cyprus," Development Discussion Papers 2021-08, JDI Executive Programs.
- Glenn P. Jenkins & Mikhail Miklyaev & Owotomiwa Christiana Olubamiro & Siamand Hesami, 2021. "Cost-Benefit Analysis of Tax Administration Reforms in Finland," Development Discussion Papers 2021-11, JDI Executive Programs.
- Johannes Abeler & Armin Falk & Fabian Kosse, 2021.
"Malleability of Preferences for Honesty,"
CESifo Working Paper Series
9033, CESifo.
- Abeler, Johannes & Falk, Armin & Kosse, Fabian, 2021. "Malleability of Preferences for Honesty," Rationality and Competition Discussion Paper Series 282, CRC TRR 190 Rationality and Competition.
- Johannes Abeler & Armin Falk & Fabian Kosse, 2021. "Malleability of Preferences for Honesty," Working Papers 2021-021, Human Capital and Economic Opportunity Working Group.
- Abeler, Johannes & Kosse, Fabian, 2021. "Malleability of preferences for honesty," CEPR Discussion Papers 16164, C.E.P.R. Discussion Papers.
- Abeler, Johannes & Falk, Armin & Kosse, Fabian, 2021. "Malleability of Preferences for Honesty," IZA Discussion Papers 14304, Institute of Labor Economics (IZA).
- Abeler, Johannes & Falk, Armin & Kosse, Fabian, 2021. "Malleability of Preferences for Honesty," Rationality and Competition Discussion Paper Series 296, CRC TRR 190 Rationality and Competition.
- Ropponen, Olli, 2021. "Interest Limitation Rules and Business Cycles: Empirical Evidence," ETLA Working Papers 90, The Research Institute of the Finnish Economy.
- ROTIMI, Oladele & ALABADAN, Dinatu Nna & ADEKUNLE, Adediran Rasheed & OLABODE, Oladele Taiwo & MORONKE, Lawal Adenike, 2021. "Impact Of Audit Quality On Tax Compliance In Nigeria," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 21(2), pages 141-163.
- C Williams, Colin, 2021. "Tackling Unregistered Employment In European Regions: Towards A Variegated Policy Approach," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 12(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, vol. 8(1), pages 29-57.
- Roy Cerqueti & Raffaella Coppier & Gustavo Piga, 2021. "Bribes, Lobbying and Industrial Structure," CEIS Research Paper 511, Tor Vergata University, CEIS, revised 11 Mar 2021.
- 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, vol. 29(5), pages 1160-1212, October.
- Fisar, Milos & Reggiani, Tommaso & Sabatini, Fabio & Spalek, Jirí, 2021. "Media negativity bias and tax compliance: Experimental evidence," Cardiff Economics Working Papers E2021/26, Cardiff University, Cardiff Business School, Economics Section.
- Milos Fisar & Tommaso Reggiani & Fabio Sabatini & Jiri Spalek, 2021. "Media negativity bias and tax compliance: Experimental evidence," Working Papers in Public Economics 211, University of Rome La Sapienza, Department of Economics and Law.
- 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, vol. 25(2), pages 185-198.
- Jiao Li & Duccio Gamannossi Degl'Innocenti & Matthew D. Rablen, 2021.
"Marketed Tax Avoidance Schemes: An Economic Analysis,"
CESifo Working Paper Series
9421, CESifo.
- Jiao Li & Duccio Gamannossi Degl’Innocenti & Matthew D. Rablen, 2021. "Marketed Tax Avoidance Schemes: An Economic Analysis," Working Papers 2021010, The University of Sheffield, Department of Economics.
- Nicolas Gavoille & Anna Zasova, 2021.
"What we pay in the shadow: Labor tax evasion, minimum wage hike and employment,"
SSE Riga/BICEPS Research Papers
6, Baltic International Centre for Economic Policy Studies (BICEPS);Stockholm School of Economics in Riga (SSE Riga).
- Nicolas Gavoille & Anna Zasova, 2021. "What we pay in the shadow: Labor tax evasion, minimum wage hike and employment," Working Papers CEB 21-017, ULB -- Universite Libre de Bruxelles.
- James Alm, 2021.
"Tax evasion, technology, and inequality,"
Economics of Governance, Springer, vol. 22(4), pages 321-343, December.
- James Alm, 2021. "Tax Evasion, Technology, and Inequality," Working Papers 2101, Tulane University, Department of Economics.
- Janina Enachescu & Ziga Puklavec & Jerome Olsen & Erich Kirchler, 2021. "Tax compliance is not fundamentally influenced by incidental emotions: An experiment," Economics of Governance, Springer, vol. 22(4), pages 345-362, December.
- Tomáš Lichard & Jan Hanousek & Randall K. Filer, 2021. "Hidden in plain sight: using household data to measure the shadow economy," Empirical Economics, Springer, vol. 60(3), pages 1449-1476, March.
- 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, vol. 38(3), pages 1149-1187, October.
- 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, vol. 11(2), pages 327-347, June.
- 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), vol. 7(3), pages 439-460, November.
- 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, vol. 91(7), pages 935-964, September.
- Martin Jacob & Anna Rohlfing-Bastian & Kai Sandner, 2021. "Why do not all firms engage in tax avoidance?," Review of Managerial Science, Springer, vol. 15(2), pages 459-495, February.
- Akira Matsuoka, 2021. "The new international tax regime: analysis from a power-basis perspective," SN Business & Economics, Springer, vol. 1(5), pages 1-23, May.
- 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, vol. 57(3), pages 591-615, October.
- Luigi Mittone & Matteo Ploner & Eugenio Verrina, 2017. "When the State Doesn't Play Dice: Aggressive Audit Strategies Foster Tax Compliance," CEEL Working Papers 1702, Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia.
- Luigi Mittone & Matteo Ploner & Eugenio Verrina, 2021. "When the state does not play dice: aggressive audit strategies foster tax compliance," Post-Print halshs-03240743, HAL.
- 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, vol. 101(12), pages 953-955, December.
- Kaisa Kotakorpi & Satu Metsälampi & Topi Miettinen & Tuomas Nurminen, 2021. "The role of reporting institutions and image motivation in tax evasion and incidence," Working Papers 2133, Tampere University, Faculty of Management and Business, Economics.
- Agustín Bénétrix & Lorenz Emter & Martin Schmitz, 2021. "Automatic for the (tax) people: information sharing and cross-border investment in tax havens," Trinity Economics Papers tep1321, Trinity College Dublin, Department of Economics.
- Per Engström & Johannes Hagen & Edvard Johansson, 2021. "Estimating Tax Noncompliance among the Self-Employed – Evidence from Pleasure Boat Registers," Discussion Papers 144, Aboa Centre for Economics.
- 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, vol. 103(4), pages 636-651, October.
- Andrew J. Bibler & Keith F. Teltser & Mark J. Tremblay, 2018. "Inferring Tax Compliance from Pass-through: Evidence from Airbnb Tax Enforcement Agreements," Department of Economics Working Papers 2018-06, McMaster University.
- Andrew J. Bibler & Keith F. Teltser & Mark J. Tremblay, 2019. "Inferring Tax Compliance from Pass-through: Evidence from Airbnb Tax Enforcement Agreements," CESifo Working Paper Series 7747, CESifo.
- James Alm, 2021.
"Tax evasion, technology, and inequality,"
Economics of Governance, Springer, vol. 22(4), pages 321-343, December.
- James Alm, 2021. "Tax Evasion, Technology, and Inequality," Working Papers 2101, Tulane University, Department of Economics.
- James Alm & Kay Blaufus & Martin Fochmann & Erich Kirchler & Peter N. C. Mohr & Nina E. Olson & Benno Torgler, 2020.
"Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 76(4), pages 396-428.
- 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 2102, Tulane University, Department of Economics.
- James Alm & Jay A. Soled, 2021. "Tax Amnesties, Recidivism, and the Need for Reform," Working Papers 2115, Tulane University, Department of Economics.
- Adhikari, Bibek & Alm, James & Harris, Timothy F., 2021.
"Small business tax compliance under third-party reporting,"
Journal of Public Economics, Elsevier, vol. 203(C).
- Bibek Adhikari & James Alm & Timothy F. Harris, 2021. "Small Business Tax Compliance under Third-party Reporting," Working Papers 2116, Tulane University, Department of Economics.
- Adhikari, Bibek & Alm, James & Collins, Brett & Sebastiani, Michael & Wilking, Eleanor, 2022.
"Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting,"
Journal of Economic Behavior & Organization, Elsevier, vol. 193(C), pages 312-333.
- 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 2117, Tulane University, Department of Economics.
- Matthias Kasper & James Alm, 2022.
"Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 78(1-2), pages 87-111.
- Matthias Kasper & James Alm, 2021. "Does the “bomb crater” effect really exist? Evidence from the laboratory," Working Papers 2118, Tulane University, Department of Economics.
- Balde, Racky, 2021. "Financial development and small firms’ tax compliance in Sub-Saharan Africa," MERIT Working Papers 2021-041, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
- Katarzyna Bilicka, 2021. "Labor Market Consequences of Antitax Avoidance Policies," Upjohn Working Papers 21-354, W.E. Upjohn Institute for Employment Research.
- Philipp Chapkovski & Luca Corazzini & Valeria Maggian, 2021. "Does Whistleblowing on Tax Evaders Reduce Ingroup Cooperation?," Working Papers 2021:20, Department of Economics, University of Venice "Ca' Foscari".
- Andrea Albarea & Michele Bernasconi & Anna Marenzi & Dino Rizzi, 2021. "Tax evasion, behavioral microsimulation models and flat-rate tax reforms. Analysis for Italy," Working Papers 2021:26, Department of Economics, University of Venice "Ca' Foscari".
- 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, vol. 129(4), pages 501-506.
- Sutirtha Bagchi & Libor Dušek, 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 50, Villanova School of Business Department of Economics and Statistics.
- MIHĂILĂ, Nicoleta, 2021. "Globalization, Tax Policy And Tax Havens. Some Critical Considerations," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 25(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, vol. 57(2), pages 177-193, June.
- Ryšavá Tereza & Zídková Hana, 2021. "What are the factors of tax evasion? New findings in the EVS Study," Review of Economic Perspectives, Sciendo, vol. 21(4), pages 385-409, December.
- Grégoire Rota-Graziosi & Islam Asif & Rabah Arezki, 2021.
"Taming Private Leviathans : Regulation versus Taxation,"
Working Papers
hal-03129746, HAL.
- Arezki,Rabah & Islam,Asif Mohammed & Rota-Graziosi,Gregoire, 2021. "Taming Private Leviathans : Regulation versus Taxation," Policy Research Working Paper Series 9531, The World Bank.
- Grégoire Rota-Graziosi & Islam Asif & Rabah Arezki, 2021. "Taming Private Leviathans : Regulation versus Taxation," CERDI Working papers hal-03129746, HAL.
- Rabah Arezki & Asif Islam & Grégoire Rota-Graziosi, 2021. "Taming Private Leviathans: Regulation versus Taxation," OxCarre Working Papers 226, Oxford Centre for the Analysis of Resource Rich Economies, University of Oxford.
- Cyril Chalendard & Ana Margarida Fernandes & Gael Raballand & Bob Rijkers, 2021.
"Corruption in Customs,"
CESifo Working Paper Series
9489, CESifo.
- Chalendard,Cyril Romain & Fernandes,Ana Margarida & Raballand,Gael J. R. F. & Rijkers,Bob, 2021. "Corruption in Customs," Policy Research Working Paper Series 9802, The World Bank.
- Cristina Strango, 2021. "Does Digitalisation in Public Services Reduce Tax Evasion?," Economic Research Guardian, Weissberg Publishing, vol. 11(2), pages 218-232, December.
- Cristina Strango, 2021. "Does Digitalisation in Public Services Reduce Tax Evasion?," Economic Research Guardian, Weissberg Publishing, vol. 11(2), pages 221-235, December.
- Arun Advani & Hannah Tarrant, 2021.
"Behavioural responses to a wealth tax,"
Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 509-537, September.
- Advani, Arun & Tarrant, Hannah, 2021. "Behavioural responses to a wealth tax," LSE Research Online Documents on Economics 112695, London School of Economics and Political Science, LSE Library.
- Advani, Arun & Tarrant, Hannah, 2021. "Behavioural responses to a wealth tax," The Warwick Economics Research Paper Series (TWERPS) 1368, University of Warwick, Department of Economics.
- Advani, Arun & Tarrant, Hannah, 2021. "Behavioural responses to a wealth tax," CAGE Online Working Paper Series 577, Competitive Advantage in the Global Economy (CAGE).
- Arun Advani & Hannah Tarrant, 2021.
"Behavioural responses to a wealth tax,"
Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 509-537, September.
- Advani, Arun & Tarrant, Hannah, 2021. "Behavioural responses to a wealth tax," LSE Research Online Documents on Economics 112695, London School of Economics and Political Science, LSE Library.
- Advani, Arun & Tarrant, Hannah, 2021. "Behavioural responses to a wealth tax," The Warwick Economics Research Paper Series (TWERPS) 1368, University of Warwick, Department of Economics.
- Advani, Arun & Tarrant, Hannah, 2021. "Behavioural responses to a wealth tax," CAGE Online Working Paper Series 577, Competitive Advantage in the Global Economy (CAGE).
- 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., vol. 23(02), pages 1-22, June.
- 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 264, arqus - Arbeitskreis Quantitative Steuerlehre.
- Ortmann, Regina & Simons, Dirk & Voeller, Dennis, 2021. "Real effects of an international tax reform for MNEs," arqus Discussion Papers in Quantitative Tax Research 265, arqus - Arbeitskreis Quantitative Steuerlehre.
- 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 267, arqus - Arbeitskreis Quantitative Steuerlehre.
- Lorenz, Johannes & Diller, Markus & Sureth, Caren, 2021. "The epidemiology of tax avoidance narratives," arqus Discussion Papers in Quantitative Tax Research 268, arqus - Arbeitskreis Quantitative Steuerlehre.
- 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, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Zagreb, Croatia, 9-10 September 2021, pages 376-388, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
- 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.
- Henselmann, Klaus & Seebeck, Andreas & Grümmer, Julian, 2021. "Zielführende Betriebsprüfungen durch Nutzung von „Alternative Data“?," EconStor Research Reports 248286, ZBW - Leibniz Information Centre for Economics.
- Hannes Fauser & Sarah Godar, 2021.
"Income tax noncompliance in Germany, 2001-2014,"
Working Papers IES
2021/36, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Dec 2021.
- Fauser, Hannes & Godar, Sarah, 2021. "Income tax noncompliance in Germany, 2001-2014," Discussion Papers 2021/17, Free University Berlin, School of Business & Economics.
- Woodgate, Ryan, 2021. "Multinational corporations and commercialised states: Can state aid serve as the basis for an FDI-driven growth strategy?," IPE Working Papers 161/2021, Berlin School of Economics and Law, Institute for International Political Economy (IPE).
- Sinning, Mathias & Zhang, Yinjunjie, 2021.
"Social Norms or Enforcement? A Natural Field Experiment to Improve Traffic and Parking Fine Compliance,"
IZA Discussion Papers
14252, Institute of Labor Economics (IZA).
- Sinning, Mathias & Zhang, Yinjunjie, 2021. "Social norms or enforcement? A natural field experiment to improve traffic and parking fine compliance," Ruhr Economic Papers 900, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
- Dong, Sarah Xue & Sinning, Mathias, 2022.
"Trying to Make a Good First Impression: A Natural Field Experiment to Engage New Entrants to the Tax System,"
Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 100(C).
- Dong, Sarah & Sinning, Mathias, 2021. "Trying to Make a Good First Impression: A Natural Field Experiment to Engage New Entrants to the Tax System," IZA Discussion Papers 14253, Institute of Labor Economics (IZA).
- 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 908, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
- Klein, Daniel & Ludwig, Christopher A. & Nicolay, Katharina, 2020.
"Internal digitalization and tax-efficient decision making,"
ZEW Discussion Papers
20-051, ZEW - Leibniz Centre for European Economic Research.
- Klein, Daniel & Ludwig, Christopher & Nicolay, Katharina, 2021. "Internal Digitalization and Tax-efficient Decision Making," VfS Annual Conference 2021 (Virtual Conference): Climate Economics 242365, Verein für Socialpolitik / German Economic Association.
- Heckemeyer, Jost H. & Nicolay, Katharina & Spengel, Christoph, 2021. "What will the OECD BEPS indicators indicate?," ZEW Discussion Papers 21-005, ZEW - Leibniz Centre for European Economic Research.
- Klein, Daniel & Ludwig, Christopher A. & Nicolay, Katharina & Spengel, Christoph, 2021. "Quantifying the OECD BEPS indicators: An update to BEPS Action 11," ZEW Discussion Papers 21-013, ZEW - Leibniz Centre for European Economic Research.
- Dutt, Verena K. & Nicolay, Katharina & Spengel, Christoph, 2021. "Reporting behavior and transparency in European banks' country-by-country reports," ZEW Discussion Papers 21-019, ZEW - Leibniz Centre for European Economic Research.
- 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, vol. 13(4), pages 185-216, November.
- Doerr, Annabelle & Necker, Sarah, 2021. "Collaborative tax evasion in the provision of services to consumers: A field experiment," ZEW Discussion Papers 21-024, ZEW - Leibniz Centre for European Economic Research.
- Blesse, Sebastian, 2021. "Are your tax problems an opportunity not to pay taxes? Evidence from a randomized survey experiment," ZEW Discussion Papers 21-040, ZEW - Leibniz Centre for European Economic Research.
- Katarzyna Anna Bilicka & Elisa Casi & Carol Seregni & Barbara Stage, 2021.
"Tax Strategy Disclosure: A Greenwashing Mandate?,"
CESifo Working Paper Series
9030, CESifo.
- Bilicka, Katarzyna A. & Casi, Elisa & Seregni, Carol & Stage, Barbara, 2022. "Tax strategy disclosure: A greenwashing mandate," ZEW Discussion Papers 21-047, ZEW - Leibniz Centre for European Economic Research.
- 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 21-077, ZEW - Leibniz Centre for European Economic Research.
2020
- Ritwik Banerjee & Amadou Boly & Robert Gillanders, 2020. "Working Paper 344 - Anti-Tax Evasion, Anti-Corruption and Public Good Provision," Working Paper Series 2470, African Development Bank.
- 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, vol. 12(3), pages 312-346, August.
- Niels Johannesen & Patrick Langetieg & Daniel Reck & Max Risch & Joel Slemrod, 2018. "Taxing Hidden Wealth: The Consequences of U.S. Enforcement Initiatives on Evasive Foreign Accounts," NBER Working Papers 24366, National Bureau of Economic Research, Inc.
- Johannesen, Niels & Langetieg, Patrick & Reck, Daniel & Risch, Max & Slemrod, Joel, 2020. "Taxing hidden wealth: the consequences of U.S. enforcement initiatives on evasive foreign accounts," LSE Research Online Documents on Economics 105864, London School of Economics and Political Science, LSE Library.
- 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, vol. 12(3), pages 402-432, August.
- Youssef Benzarti, 2020.
"How Taxing Is Tax Filing? Using Revealed Preferences to Estimate Compliance Costs,"
American Economic Journal: Economic Policy, American Economic Association, vol. 12(4), pages 38-57, November.
- Youssef Benzarti, 2017. "How Taxing Is Tax Filing? Using Revealed Preferences to Estimate Compliance Costs," NBER Working Papers 23903, National Bureau of Economic Research, Inc.
- Bibek Adhikari & James Alm & Timothy F. Harris, 2020. "Information Reporting and Tax Compliance," AEA Papers and Proceedings, American Economic Association, vol. 110, pages 162-166, May.
- 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 wp2020-9, Ministry of Economy and Finance, Department of Finance.
- Hakan KUM, 2020. "G7 Ülkelerinde Kayıtdışı Ekonomiye Yol Açan Faktörler," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, vol. 5(1), pages 177-189.
- 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, vol. 1(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, vol. 1(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, vol. 1(22), pages 90-101, November.
- 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, vol. 188(C), pages 209-235.
- Cristina Bicchieri & Eugen Dimant & Erte Xiao, 2017. "Deviant or Wrong? The Effects of Norm Information on the Efficacy of Punishment," Discussion Papers 2017-14, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
- Cristina Bicchieri & Eugen Dimant & Erte Xiao, 2020. "Deviant or Wrong? The Effects of Norm Information on the Efficacy of Punishment," ECONtribute Discussion Papers Series 023, University of Bonn and University of Cologne, Germany.
- Cristina Bicchieria & Eugen Dimanta & Erte Xiao, 2019. "Deviant or Wrong? The Effects of Norm Information on the Efficacy of Punishment," Monash Economics Working Papers 07-18, Monash University, Department of Economics.
- Cristina Bicchieri & Eugen Dimant & Erte Xiao, 2021. "Deviant or Wrong? The Effects of Norm Information on the Efficacy of Punishment," CESifo Working Paper Series 9067, CESifo.
- Cristina Bicchieri & Eugen Dimant & Erte Xiao, 2018. "Deviant or Wrong? The Effects of Norm Information on the Efficacy of Punishment," PPE Working Papers 0016, Philosophy, Politics and Economics, University of Pennsylvania.
- Yu-Kun Wang & Li Zhang & We-Me Ho, 2020. "Tax amnesty and secondary tax evasion," Acta Oeconomica, Akadémiai Kiadó, Hungary, vol. 70(1), pages 123-139, March.
- 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, vol. 2(4), pages 66-85, September.
- 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, vol. 19(2), pages 252-282, June.
- Castro, Juan Francisco & Velásquez, Daniel & Beltrán, Arlette & Yamada, Gustavo, 2020.
"Spillovers and Long-Run Effects of Messages on Tax Compliance: Experimental Evidence from Peru,"
IZA Discussion Papers
13974, Institute of Labor Economics (IZA).
- 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 174, Peruvian Economic Association.
- Sung Man Yoon, 2020. "Socio-Economic Factors Affecting Trust in the Military: Comparatives on Perspectives on China, Japan, and South Korea," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(1), pages 64-77, January.
- Oluwafadekemi S. Areo & Obindah Gershon & Evans Osabuohien, 2020. "Improved Public Services and Tax Compliance of Small and Medium Scale Enterprises in Nigeria: A Generalised Ordered Logistic Regression," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(7), pages 833-860, July.
- 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 (فصلنامه برنامه ریزی و بودجه), Institute for Management and Planning studies, vol. 24(4), pages 97-124, February.
- Antonios M. Koumpias & Gabriel Leonardo & Jorge Martinez-Vazquez, 2021.
"Trust in Government Institutions and Tax Morale,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 77(2), pages 117-140.
- 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 paper2001, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Amakoe D. Alognon & Antonios M. Koumpias & Jorge Martínez-Vázquez, 2021.
"The Impact of Plastic Money Use on VAT Compliance: Evidence from EU Countries,"
Hacienda Pública Española / Review of Public Economics, IEF, vol. 239(4), pages 5-26, November.
- 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 paper2004, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Yutao Han & Patrice Pieretti & Giuseppe Pulina, 2023.
"The impact of tax and infrastructure competition on the profitability of local firms,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(2), pages 281-304, April.
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"The $100 Million Nudge: Increasing Tax Compliance of Businesses and the Self-Employed using a Natural Field Experiment,"
NBER Working Papers
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"Audit State Dependent Taxpayer Compliance: Theory And Evidence From Colombia,"
Economic Inquiry, Western Economic Association International, vol. 58(2), pages 819-833, April.
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"Tax havens compliance with international standards: A temporal perspective,"
Review of International Economics, Wiley Blackwell, vol. 28(1), pages 279-301, February.
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"Can Nudges Increase Take-Up of the EITC? Evidence from Multiple Field Experiments,"
American Economic Journal: Economic Policy, American Economic Association, vol. 14(4), pages 432-452, November.
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"Income tax evasion: tax elasticity, welfare, and revenue,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(3), pages 533-566, June.
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"The impact of declining oil rents on tax revenues: Does the shadow economy matter?,"
Energy Economics, Elsevier, vol. 92(C).
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"How Do Taxpayers Respond to Public Disclosure and Social Recognition Programs? Evidence from Pakistan,"
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"Does Better Information Curb Customs Fraud?,"
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"Playing Easy or Playing Hard to Get: When and How to Attract FDI,"
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"Corporate Tax Avoidance and Industry Concentration,"
Working Papers ECARES
2020-29, ULB -- Universite Libre de Bruxelles.
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- Julien Martin & Mathieu Parenti & Farid Toubal, 2020. "Corporate Tax Avoidance and Industry Concentration," CESifo Working Paper Series 8469, CESifo.
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"Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway,"
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"The political economy of the G20 agenda on financial regulation,"
European Journal of Political Economy, Elsevier, vol. 65(C).
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- Ludger Schuknecht & Vincent Siegerink, 2020. "The Political Economy of the G20 Agenda on Financial Regulation," CESifo Working Paper Series 8509, CESifo.
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"Global Firms, National Corporate Taxes: An Evolution of Incompatibility,"
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"Behavioral responses to inheritance and gift taxation: Evidence from Germany,"
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ZEW Discussion Papers
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"Offshore tax evasion and wealth inequality: Evidence from a tax amnesty in the Netherlands,"
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"Corporate Tax Avoidance and Industry Concentration,"
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2020-29, ULB -- Universite Libre de Bruxelles.
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"The Weak State Trap,"
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"Offshore tax evasion and wealth inequality: Evidence from a tax amnesty in the Netherlands,"
Journal of Public Economics, Elsevier, vol. 217(C).
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- Wouter Leenders & Arjan Lejour & Simon Rabaté & Maarten van 't Riet, 2020. "Offshore Tax Evasion and Wealth Inequality: Evidence from a Tax Amnesty in the Netherlands," CPB Discussion Paper 417, CPB Netherlands Bureau for Economic Policy Analysis.
- Wouter Leenders & Arjan Lejour & Simon Rabaté & Maarten van’t Riet, 2020. "Offshore Tax Evasion and Wealth Inequality: Evidence from a Tax Amnesty in the Netherlands," EconPol Working Paper 52, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- 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
2020-031, Tilburg University, Center for Economic Research.
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- 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 8b755dfc-9376-4256-a10a-b, Tilburg University, School of Economics and Management.
- Wouter Leenders & Arjan Lejour & Simon Rabaté & Maarten van’t Riet, 2020. "Offshore Tax Evasion and Wealth Inequality: Evidence from a Tax Amnesty in the Netherlands," EconPol Working Paper 52, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
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"Threat of taxation, stagnation and social unrest: Evidence from 19th century sicily,"
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"Welfare Improving Tax Evasion,"
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"Corporate Tax Avoidance and Industry Concentration,"
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"Indicador de eficiencia recaudatoria del impuesto al valor agregado y del impuesto a la renta del Ecuador,"
Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), August.
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"Tax evasion and financial development under asymmetric information in credit markets,"
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"The impact of declining oil rents on tax revenues: Does the shadow economy matter?,"
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"Welfare improving tax evasion,"
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"Tax evasion, market adjustments, and income distribution,"
IZA World of Labor, Institute of Labor Economics (IZA), pages 1-91, February.
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"Behavioral responses to inheritance and gift taxation: Evidence from Germany,"
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"Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior,"
Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 48(2), pages 147-159, June.
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International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(3), pages 721-752, June.
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"The elasticity of taxable income of individuals in couples,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(4), pages 931-950, August.
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"Voluntary disclosure schemes for offshore tax evasion,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(4), pages 805-831, August.
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"Profit shifting and corruption,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(5), pages 1051-1080, October.
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"The effects of income taxation on entrepreneurial investment: A puzzle?,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(6), pages 1321-1363, December.
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"The effects of income taxation on entrepreneurial investment: A puzzle?,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(6), pages 1321-1363, December.
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"Tariff elimination versus tax avoidance: free trade agreements and transfer pricing,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(5), pages 1188-1210, October.
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"Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective,"
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"The political economy of the G20 agenda on financial regulation,"
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- Ludger Schuknecht & Vincent Siegerink, 2020. "The political economy of the G20 agenda on financial regulation," OECD Working Papers on Finance, Insurance and Private Pensions 47, OECD Publishing.
- Tim Bulman, 2020. "Rejuvenating Greece’s labour market to generate more and higher-quality jobs," OECD Economics Department Working Papers 1622, OECD Publishing.
- Oliver Röhn, 2020. "Enhancing the efficiency and equity of the tax system in Israel," OECD Economics Department Working Papers 1646, OECD Publishing.
- FEHER Ioan, 2020. "Determined Factors Of Economic-Financial Criminality," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 157-167, December.
- Salvador Barrios & Diego d'Andria, 2020.
"Profit Shifting and Industrial Heterogeneity,"
CESifo Economic Studies, CESifo, vol. 66(2), pages 134-156.
- Salvador Barrios & Diego d'Andria, 2018. "Profit shifting and industrial heterogeneity," JRC Working Papers on Taxation & Structural Reforms 2016-07, Joint Research Centre (Seville site).
- Svetoslav Danchev & Georgios Gatopoulos & Nikolaos Vettas, 2020. "Penetration of Digital Payments in Greece after Capital Controls: Determinants and Impact on VAT Revenues," CESifo Economic Studies, CESifo, vol. 66(3), pages 198-220.
- Boryana Madzharova, 2020. "Traceable Payments and VAT Design: Effects on VAT Performance," CESifo Economic Studies, CESifo, vol. 66(3), pages 221-247.
- Sebastian Beer & Matthias Kasper & Erich Kirchler & Brian Erard, 2020. "Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-Employed Taxpayers," CESifo Economic Studies, CESifo, vol. 66(3), pages 248-264.
- John W D’Attoma & Clara Volintiru & Antoine Malézieux, 2020. "Gender, Social Value Orientation, and Tax Compliance," CESifo Economic Studies, CESifo, vol. 66(3), pages 265-284.
- Kiyoyasu Tanaka & Yoshihiro Hashiguchi, 2020. "Agglomeration economies in the formal and informal sectors: a Bayesian spatial approach‡," Journal of Economic Geography, Oxford University Press, vol. 20(1), pages 37-66.
- Burcin Col & Rose Liao & Stefan Zeume, 2020. "Corporate Inversions: Going beyond Tax Incentives," Review of Corporate Finance Studies, Oxford University Press, vol. 9(1), pages 165-206.
- 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, vol. 0(2), pages 22-28, December.
- Mădălin-Mihai Moțoc & 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, vol. 0(2), pages 406-411, December.
- Csaba Balázs Rigó & András Tóth, 2020. "The Symbolic Significance of Digital Services Tax and its Practical Consequences," Public Finance Quarterly, State Audit Office of Hungary, vol. 65(4), pages 515-530.
- Luciano Fanti & Domenico Buccella, 2020. "Tax Evasion and Unions in a Cournot duopoly," Discussion Papers 2020/266, Dipartimento di Economia e Management (DEM), University of Pisa, Pisa, Italy.
- Erard, Brian & Langetieg, Patrick & Payne, Mark & Plumley, Alan, 2020. "Ghosts in the Income Tax Machinery," MPRA Paper 100036, University Library of Munich, Germany.
- Muttaqin, Rahmat & Akın, Emre, 2020. "Turkey-Indonesia Tax Treaty Post-MLI," MPRA Paper 100675, University Library of Munich, Germany.
- Akın, Emre, 2020. "Aggressive Tax Policy versus Aggressive Tax Planning," MPRA Paper 100844, University Library of Munich, Germany.
- Combey, Adama, 2020. "Evaluation De L’Ecart De Tva Au Togo [Evaluation Of The Vat Gap In Togo]," MPRA Paper 101478, University Library of Munich, Germany.
- 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 108278, University Library of Munich, Germany, revised 2020.
- 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, vol. 2020(2).
- 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, vol. 2020(2), pages 5-25.
- 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 pojišťovnam," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2020(3-4).
- 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 pojišťovnam," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2020(3-4), pages 25-37.
- 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, vol. 2020(1), pages 33-52.
- 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, vol. 2020(1), pages 3-17.
- Sylvain Chassang & Lucia Del Carpio & Samuel Kapon, 2020. "Making the Most of Limited Government Capacity: Theory and Experiment," Working Papers 278, Princeton University, Department of Economics, Center for Economic Policy Studies..
- Redding, Stephen, 2021.
"Suburbanization in the United States 1970-2010,"
LSE Research Online Documents on Economics
114437, London School of Economics and Political Science, LSE Library.
- Stephen J. Redding, 2021. "Suburbanization in the United States 1970-2010," Working Papers 286, Princeton University, Department of Economics, Center for Economic Policy Studies..
- Stephen J. Redding, 2021. "Suburbanization in the United States 1970-2010," NBER Working Papers 28841, National Bureau of Economic Research, Inc.
- Stephen J. Redding, 2021. "Suburbanization in the United States 1970-2010," CEP Discussion Papers dp1768, Centre for Economic Performance, LSE.
- Sylvain Chassang & Lucia Del Carpio & Samuel Kapon, 2020. "Making the Most of Limited Government Capacity: Theory and Experiment," Working Papers 2020-07, Princeton University. Economics Department..
- Sylvain Chassang & Lucia Del Carpio & Samuel Kapon, 2020. "Making the Most of Limited Government Capacity: Theory and Experiment," Working Papers 2020-7, Princeton University. Economics Department..
- Alessandro Di Nola & Georgi Kocharkov & Almuth Scholl & Anna-Mariia Tkhir, 2021.
"The Aggregate Consequences of Tax Evasion,"
Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 40, pages 198-227, April.
- Alessandro Di Nola & Georgi Kocharkov & Almuth Scholl & Anna-Mariia Tkhir, 2020. "Code and data files for "The Aggregate Consequences of Tax Evasion"," Computer Codes 19-36, Review of Economic Dynamics.
- 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, vol. 23(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 106, The Research Institute of the Finnish Economy.
- Cebula, Richard J., 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, vol. 23(1), pages 35-52, May.
- Lahlou, Kamal & Doghmi, Hicham & Schneider, Friedrich, 2020. "The Size and Development of the Shadow Economy in Morocco," Document de travail 2020-3, Bank Al-Maghrib, Département de la Recherche.
- Hatemi-J, Abdulnasser, 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, vol. 73(3), pages 389-404.
- Hatemi-J, Abdulnasser, 2011. "Asymmetric Panel Causality Tests with an Application to the Impact of Fiscal Policy on Economic Performance in Scandinavia," MPRA Paper 55527, University Library of Munich, Germany.
- 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, vol. 1(3), pages 213-224, December.
- Jongchol, Moon, 2020. "Korean Investment in Tax Havens Since 2000," Industrial Economic Review 20-9, Korea Institute for Industrial Economics and Trade.
- Hoghoogi, Kaveh & Assadzadeh, Ahmad & Motefakerazad, Mohammadali, 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, vol. 7(2), pages 177-198, August.
- Anastasiou Athanasios & Kalamara Eleni & Kalligosfyris Charalampos, 2020. "Estimation of the size of tax evasion in Greece," Bulletin of Applied Economics, Risk Market Journals, vol. 7(2), pages 97-107.
- Farhadi, Zahra, 2020. "The Impact of Financial Information Comparability on Aggressive Tax Avoidance with respect to the information environment," Economic Policy, Russian Presidential Academy of National Economy and Public Administration, vol. 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, , vol. 9(1), pages 7-21, June.
- Augusto Cerqua & Emma Galli, 2020. "Income tax rate increases and heterogeneous taxpayers’ reactions: a spatial regression discontinuity design," Working Papers 17/20, Sapienza University of Rome, DISS.
- 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 0503, CASE-Center for Social and Economic Research.
- Francesco Flaviano Russo, 2020. "Cash Thresholds, Cash Expenditure and Tax Evasion," CSEF Working Papers 579, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
- 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, vol. 9(2), pages 23-38, December.
- Steeve Mongrain & David Oh & Tanguy van Ypersele, 2020. "Tax Competition in Presence of Profit Shifting," Discussion Papers dp20-04, Department of Economics, Simon Fraser University.
- 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, vol. 5(2), pages 119-142, December.
- 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," Working Papers 2020-046, Warsaw School of Economics, Collegium of Economic Analysis.
- 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, issue 28(43).
- Ufuk GERGERLİOĞLU & Deniz AYTAÇ & Mete DİBO, 2020. "Structural Equation Modelling for Premium and Tax Perception of Retired and Employees: Istanbul Example," 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, in: Diery Seck (ed.), Financing Africa’s Development, pages 179-190, Springer.
- Cong Minh Huynh & Tan Loi Nguyen, 2020. "Fiscal policy and shadow economy in Asian developing countries: does corruption matter?," Empirical Economics, Springer, vol. 59(4), pages 1745-1761, October.
- Gadong Toma Dalyop, 2020. "Tax structure and political instability in Africa," International Journal of Economic Policy Studies, Springer, vol. 14(1), pages 77-121, February.
- 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, vol. 44(1), pages 161-178, January.
- 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, vol. 18(3), pages 261-289, September.
- Rubolino, Enrico & Waldenstr�m, Daniel, 2017. "Tax progressivity and top incomes: Evidence from tax reforms," CEPR Discussion Papers 11936, C.E.P.R. Discussion Papers.
- Rubolino, Enrico & Waldenström, Daniel, 2017. "Tax Progressivity and Top Incomes: Evidence from Tax Reforms," IZA Discussion Papers 10666, Institute of Labor Economics (IZA).
- Rubolino, Enrico & Waldenström, Daniel, 2017. "Tax Progressivity and Top Incomes: Evidence from Tax Reforms," Working Paper Series 1161, Research Institute of Industrial Economics.
- Ronen Peter Palan, 2020. "An evolutionary approach to international political economy: the case of corporate tax avoidance," Review of Evolutionary Political Economy, Springer, vol. 1(2), pages 161-182, August.
- Nguyen Huu Cung & Than Thanh Son, 2020. "Determinants of Corporate Income Tax Revenue in Vietnam," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 10(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, vol. 9(4), pages 1-10.
- Hebous, Shafik & Jia, Zhiyang & Løyland, Knut & Thoresen, Thor O. & Øvrum, Arnstein, 2023.
"Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway,"
Journal of Economic Behavior & Organization, Elsevier, vol. 207(C), pages 305-326.
- Shafik Hebous & Zhiyang Jia & Knut Løyland & Thor Olav Thoresen & Arnstein Øvrum, 2020. "Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway," CESifo Working Paper Series 8480, CESifo.
- 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 943, Statistics Norway, Research Department.
- Egidijus Bikas & Greta Bagdonaitė, 2020. "Tax avoidance: the aspect of value added tax," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(2), pages 590-605, December.
- Luisito Bertinelli & Arnaud Bourgain & Florian Léon, 2020.
"Corruption and tax compliance: evidence from small retailers in Bamako, Mali,"
Applied Economics Letters, Taylor & Francis Journals, vol. 27(5), pages 366-370, March.
- Arnaud Bourgain & Luisito Bertinelli & Florian Leon, 2018. "Corruption and tax compliance: Evidence from small retailers in Bamako, Mali," DEM Discussion Paper Series 18-18, Department of Economics at the University of Luxembourg.
- Petr Janský, 2020.
"The costs of tax havens: evidence from industry-level data,"
Applied Economics, Taylor & Francis Journals, vol. 52(29), pages 3204-3218, June.
- Petr Jansky, 2019. "The Costs of Tax Havens: Evidence from Industry-Level Data," Working Papers IES 2019/40, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Dec 2019.
- Leenders, Wouter & Lejour, Arjan & Rabaté, Simon & van ’t Riet, Maarten, 2023.
"Offshore tax evasion and wealth inequality: Evidence from a tax amnesty in the Netherlands,"
Journal of Public Economics, Elsevier, vol. 217(C).
- Wouter Leenders & Arjan Lejour & Simon Rabaté & Maarten van’t Riet, 2020. "Offshore Tax Evasion and Wealth Inequality: Evidence from a Tax Amnesty in the Netherlands," EconPol Working Paper 52, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- 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 2020-031, Tilburg University, Center for Economic Research.
- Wouter Leenders & Arjan Lejour & Simon Rabaté & Maarten van 't Riet, 2020. "Offshore Tax Evasion and Wealth Inequality: Evidence from a Tax Amnesty in the Netherlands," CPB Discussion Paper 417, CPB Netherlands Bureau for Economic Policy Analysis.
- 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 8b755dfc-9376-4256-a10a-b, Tilburg University, School of Economics and Management.
- Todd Kumler & Eric Verhoogen & Judith FrÃas, 2020.
"Enlisting Employees in Improving Payroll Tax Compliance: Evidence from Mexico,"
The Review of Economics and Statistics, MIT Press, vol. 102(5), pages 881-896, December.
- Todd Kumler & Eric Verhoogen & Judith A. Frías, 2013. "Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico," NBER Working Papers 19385, National Bureau of Economic Research, Inc.
- Kumler, Todd J. & Verhoogen, Eric & Frias, Judith A., 2013. "Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico," IZA Discussion Papers 7591, Institute of Labor Economics (IZA).
- Frías, Judith A & Kumler, Todd & Verhoogen, Eric A, 2013. "Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico," CEPR Discussion Papers 9622, C.E.P.R. Discussion Papers.
- Klaudijo Klaser & Luigi Mittone, 2020. "Neither Punishments nor Rewards: Fostering Tax Compliance through the Rawlsian Veil of Ignorance in a Laboratory Experiment," CEEL Working Papers 2002, Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia.
- Canta, Chiara & Gahvari, Firouz, 2020.
"Welfare improving tax evasion,"
CEPR Discussion Papers
14984, C.E.P.R. Discussion Papers.
- Canta, Chiara & Cremer, Helmuth & Gahvari, Firouz, 2020. "Welfare improving tax evasion," TSE Working Papers 20-1121, Toulouse School of Economics (TSE).
- Canta, Chiara & Cremer, Helmuth & Gahvari, Firouz, 2020. "Welfare Improving Tax Evasion," IZA Discussion Papers 13483, Institute of Labor Economics (IZA).
- James Alm & Matthias Kasper, 2020.
"Tax evasion, market adjustments, and income distribution,"
IZA World of Labor, Institute of Labor Economics (IZA), pages 1-91, February.
- James Alm & Matthias Kasper, 2020. "Tax Evasion, Market Adjustments, and Income Distribution," Working Papers 2005, Tulane University, Department of Economics.
- James Alm & Ali Enami & Michael McKee, 2020.
"Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior,"
Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 48(2), pages 147-159, June.
- James Alm & Ali Enami & Michael McKee, 2020. "Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior," Working Papers 2007, Tulane University, Department of Economics.
- James Alm & Matthias Kasper, 2020. "Laboratory Experiments," Working Papers 2008, Tulane University, Department of Economics.
- James Alm & Joyce Beebe & Michael S. Kirsch & Omri Marian & Jay A. Soled, 2020. "New Technologies and the Evolution of Tax Compliance," Working Papers 2009, Tulane University, Department of Economics.
- Kasper, Matthias & Alm, James, 2022.
"Audits, audit effectiveness, and post-audit tax compliance,"
Journal of Economic Behavior & Organization, Elsevier, vol. 195(C), pages 87-102.
- Matthias Kasper & James Alm, 2020. "Audits, Audit Effectiveness, and Post-audit Tax Compliance," Working Papers 2010, Tulane University, Department of Economics.
- Coşgel, Metin M. & Langlois, Richard N. & Miceli, Thomas J., 2020.
"Identity, religion, and the state: The origin of theocracy,"
Journal of Economic Behavior & Organization, Elsevier, vol. 179(C), pages 608-622.
- Metin M. Cosgel & Richard N. Langlois & Thomas J. Miceli, 2020. "Identity, Religion, and the State: the Origin of Theocracy," Working papers 2020-04, University of Connecticut, Department of Economics, revised Sep 2020.
- Yoseph Togu Marsahala & Dianwicaksih Arieftiara & Noegrahini Lastiningsih, 2020. "Profitability, capital intensity and tax avoidance in Indonesia: The effect board of commissioners' competencies," Journal of Contemporary Accounting, Universitas Islam Indonesia, Department of Accounting, vol. 2(3), pages 129-140, August.
- Umi Sulistiyanti & Aristianto Dwi Saputra, 2020. "Determinants of tax avoidance: Evidence from Indonesian mining industry," Journal of Contemporary Accounting, Universitas Islam Indonesia, Department of Accounting, vol. 2(3), pages 165-174, August.
- Isabelle Do Santos, 2020. "Préface : Economie informelle et performances budgétaires : Une analyse par les régressions quantiles en panel," Working Papers of BETA 2020-53, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
- Devika Bhatia & Sangeeta Bansal, 2020. "Transfer Pricing Policy For Developing Countries – An Incentive Compatible Approach," Economics Discussion / Working Papers 20-14, The University of Western Australia, Department of Economics.
- 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", vol. 24(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, vol. 6(4), pages 72-94, December.
- 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, vol. 15(1), pages 80-92, June.
- 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, vol. 30(4), pages 111-131, December.
- Sejkora Tomáš, 2020. "Nature of Charge for Breach of Budgetary Discipline from Czech Perspective," Wroclaw Review of Law, Administration & Economics, Sciendo, vol. 10(1), pages 36-47, December.
- Cyril Chalendard & Alice Duhaut & Ana Margarida Fernandes & Aaditya Mattoo & Gael Raballand & Bob Rijkers, 2020.
"Does Better Information Curb Customs Fraud?,"
CESifo Working Paper Series
8371, CESifo.
- 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 9254, The World Bank.
- Arbex Marcelo & Corrêa Márcio V. & Magalhães Marcos R. V., 2023.
"Tolerance of Informality and Occupational Choices in a Large Informal Sector Economy,"
The B.E. Journal of Macroeconomics, De Gruyter, vol. 23(1), pages 241-278, January.
- Marcelo Arbex & Marcio V. Correa & Marcos R. V. Magalhaes, 2020. "Tolerance of Informality and Occupational Choices in a Large Informal Sector Economy," Working Papers 2004, University of Windsor, Department of Economics.
- Arbex, Marcelo Aarestru & Mattos, Enlinson, 2020.
"Limited tax capacity and the optimal taxation of firms,"
Textos para discussão
539, FGV EESP - Escola de Economia de São Paulo, Fundação Getulio Vargas (Brazil).
- Marcelo Arbex & Enlinson Mattos, 2020. "Limited Tax Capacity and the Optimal Taxation of Firms," Working Papers 2008, University of Windsor, Department of Economics.
- Amedeo Argentiero & Bruno Chiarini & Elisabetta Marzano, 2020.
"Does Tax Evasion Affect Economic Crime?,"
Fiscal Studies, John Wiley & Sons, vol. 41(2), pages 441-482, June.
- Amedeo Argentiero & Bruno Chiarini & Elisabetta Marzano, 2018. "Does Tax Evasion Affect Economic Crime?," CESifo Working Paper Series 6957, CESifo.
- 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 249, arqus - Arbeitskreis Quantitative Steuerlehre.
- 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 252, arqus - Arbeitskreis Quantitative Steuerlehre.
- Müller, Jens & Weinrich, Arndt, 2020. "Tax knowledge diffusion via strategic alliances," arqus Discussion Papers in Quantitative Tax Research 253, arqus - Arbeitskreis Quantitative Steuerlehre.
- Flagmeier, Vanessa & Gawehn, Vanessa, 2020. "Do investors care about tax disclosure?," arqus Discussion Papers in Quantitative Tax Research 254, arqus - Arbeitskreis Quantitative Steuerlehre.
- Quint, Ansgar F. & Rudsinske, Jonas F., 2020. "International trade and tax-motivated transfer pricing," University of Göttingen Working Papers in Economics 406, University of Goettingen, Department of Economics.
- Diller, Markus & Kühne, Daniela, 2020. "Framing and loss aversion in tax reporting behavior: Evidence from German income tax return data," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe B-43-20, University of Passau, Faculty of Business and Economics.
- Kühne, Daniela, 2020. "Reaction to ambiguity as a signal for tax reporting aggressiveness: Evidence from German income tax return data," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe B-44-20, University of Passau, Faculty of Business and Economics.
- Grundmann, Susanna, 2020. "Do just deserts and competition shape patterns of cheating?," Passauer Diskussionspapiere, Volkswirtschaftliche Reihe V-79-20, University of Passau, Faculty of Business and Economics.
- Zareh Asatryan & David Gomtsyan, 2020.
"The Incidence of VAT Evasion,"
CESifo Working Paper Series
8666, CESifo.
- Asatryan, Zareh & Gomtsyan, David, 2020. "The incidence of VAT evasion," ZEW Discussion Papers 20-027, ZEW - Leibniz Centre for European Economic Research.
- Klein, Daniel & Ludwig, Christopher A. & Nicolay, Katharina, 2020.
"Internal digitalization and tax-efficient decision making,"
ZEW Discussion Papers
20-051, ZEW - Leibniz Centre for European Economic Research.
- Klein, Daniel & Ludwig, Christopher & Nicolay, Katharina, 2021. "Internal Digitalization and Tax-efficient Decision Making," VfS Annual Conference 2021 (Virtual Conference): Climate Economics 242365, Verein für Socialpolitik / German Economic Association.
- Müller, Raphael & Spengel, Christoph & Vay, Heiko, 2020. "On the determinants and effects of corporate tax transparency: Review of an emerging literature," ZEW Discussion Papers 20-063, ZEW - Leibniz Centre for European Economic Research.
2019
- Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2019.
"Tax Evasion and Inequality,"
American Economic Review, American Economic Association, vol. 109(6), pages 2073-2103, June.
- Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2017. "Tax Evasion and Inequality," NBER Working Papers 23772, National Bureau of Economic Research, Inc.
- Alstadsaeter, Annette & Johannesen, Niels & Zucman, Gabriel, 2018. "Tax Evasion and Inequality," CEPR Discussion Papers 12781, C.E.P.R. Discussion Papers.
- Anette Alstads�ter & Niels Johannesen & Gabriel Zucman, 2018. "Tax Evasion and Inequality," CEBI working paper series 17-03, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
- Joana Naritomi, 2019.
"Consumers as Tax Auditors,"
American Economic Review, American Economic Association, vol. 109(9), pages 3031-3072, September.
- Naritomi, Joana, 2018. "Consumers as Tax Auditors," CEPR Discussion Papers 13276, C.E.P.R. Discussion Papers.
- Naritomi, Joana, 2019. "Consumers as tax auditors," LSE Research Online Documents on Economics 101538, London School of Economics and Political Science, LSE Library.
- Kevin Milligan & Michael Smart, 2019.
"An Estimable Model of Income Redistribution in a Federation: Musgrave Meets Oates,"
American Economic Journal: Economic Policy, American Economic Association, vol. 11(1), pages 406-434, February.
- Milligan Kevin & Michael Smart, 2018. "An Estimable Model of Income Redistribution in a Federation: Musgrave Meets Oates," CESifo Working Paper Series 7043, CESifo.
- Anne Brockmeyer & Spencer Smith & Marco Hernandez & Stewart Kettle, 2019. "Casting a Wider Tax Net: Experimental Evidence from Costa Rica," American Economic Journal: Economic Policy, American Economic Association, vol. 11(3), pages 55-87, August.
- Dhammika Dharmapala, 2019. "Profit Shifting in a Globalized World," AEA Papers and Proceedings, American Economic Association, vol. 109, pages 488-492, May.
- Daniel Garrett & Juan Carlos Suárez Serrato, 2019.
"How Elastic is the Demand for Tax Havens? Evidence from the US Possessions Corporations Tax Credit,"
AEA Papers and Proceedings, American Economic Association, vol. 109, pages 493-499, May.
- Daniel G. Garrett & Juan Carlos Suárez Serrato, 2019. "How Elastic is the Demand for Tax Havens? Evidence from the US Possessions Corporations Tax Credit," NBER Working Papers 25516, National Bureau of Economic Research, Inc.
- Sebastián Bustos & Dina Pomeranz & José Vila-Belda & Gabriel Zucman, 2019. "Challenges of Monitoring Tax Compliance by Multinational Firms: Evidence from Chile," AEA Papers and Proceedings, American Economic Association, vol. 109, pages 500-505, May.
- Joel Slemrod, 2019.
"Tax Compliance and Enforcement,"
Journal of Economic Literature, American Economic Association, vol. 57(4), pages 904-954, December.
- Joel Slemrod, 2018. "Tax Compliance and Enforcement," NBER Working Papers 24799, National Bureau of Economic Research, Inc.
- José Luis Maia & Matías Fernández Piana, 2019. "Prociclicidad en la Recaudación del IVA," Asociación Argentina de Economía Política: Working Papers 4168, Asociación Argentina de Economía Política.
- Florencia Verónica Pedroni & Anahí Briozzo & Gabriela Pesce, 2019. "¿Por qué no declarar todo? Determinantes de la subfacturación empresarial en la Argentina," Asociación Argentina de Economía Política: Working Papers 4186, Asociación Argentina de Economía Política.
- Laila Ait Bihi Ouali, 2019.
"Top Income Tax Evasion and Redistribution Preferences: Evidence from the Panama Papers,"
Working Papers
halshs-01978131, HAL.
- Laila Ait Bihi Ouali, 2019. "Top Income Tax Evasion and Redistribution Preferences: Evidence from the Panama Papers," AMSE Working Papers 1901, Aix-Marseille School of Economics, France.
- Tomasz Nowak, 2019. "Miedzynarodowe planowanie podatkowe z wykorzystaniem spólki prawa luksemburskiego," International Economics, University of Lodz, Faculty of Economics and Sociology, issue 27, pages 168-186, September.
- Sang-Yeob Lee & SungMan Yoon, 2019. "Relationship between Financial Income Tax Reform and Implicit Tax: Case of South Korean Bond Market," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 9(8), pages 964-976, August.
- Koumpias, Antonios M. & Martinez-Vazquez, Jorge, 2019.
"The impact of media campaigns on tax filing: quasi-experimental evidence from Pakistan,"
Journal of Asian Economics, Elsevier, vol. 63(C), pages 33-43.
- Antonios M. Koumpias & Jorge Martinez-Vazquez, 2019. "The Impact of Media Campaigns on Tax Filing: Quasi-Experimental Evidence from Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1901, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Olena Tymchenko & Yuliia Sybirianska & Alla Abramova, 2019. "The Approach to Tax Debtors Segmentation," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 103-119.
- Montalvo, José G. & Piolatto, Amedeo & Raya, Josep, 2020.
"Transaction-tax evasion in the housing market,"
Regional Science and Urban Economics, Elsevier, vol. 81(C).
- José Garcia Montalvo & Amedeo Piolatto & Josep M. Raya, 2019. "Transaction-tax evasion in the housing market," Economics Working Papers 1645, Department of Economics and Business, Universitat Pompeu Fabra.
- José García-Montalvo & Amedeo Piolatto & Josep M. Raya, 2019. "Transaction-tax Evasion in the Housing Market," Working Papers 1080, Barcelona School of Economics.
- José G. Montalvo & Amedeo Piolatto & Josep Raya, 2019. "Transaction-tax evasion in the housing market," Working Papers 2019/03, Institut d'Economia de Barcelona (IEB).
- Bejaković Predrag & Bezeredi Slavko, 2019. "Determinants of Tax Morale in Croatia: an Ordered Logit Model," Business Systems Research, Sciendo, vol. 10(2), pages 37-48, September.
- Yulia Chikish & Brad R. Humphreys & Crocker Liu & Adam Nowak, 2019. "Sports‐Led Tourism, Spatial Displacement, And Hotel Demand," Economic Inquiry, Western Economic Association International, vol. 57(4), pages 1859-1878, October.
- Wenjing Gao & Yao Lu & Xinzheng Shi, 2019. "Trade Liberalization And Corporate Income Tax Avoidance," Economic Inquiry, Western Economic Association International, vol. 57(4), pages 1963-1980, October.
- Randall K. Filer & Jan Hanousek & Tomáš Lichard & Karine Torosyan, 2019.
"‘Flattening’ tax evasion? : Evidence from the post‐communist natural experiment,"
The Economics of Transition, The European Bank for Reconstruction and Development, vol. 27(1), pages 223-246, January.
- Filer, Randall K. & Hanousek, Jan & Lichard, Tomáš & Torosyan, Karine, 2016. ""Flattening" the Tax Evasion: Evidence from the Post-Communist Natural Experiment," CEPR Discussion Papers 11229, C.E.P.R. Discussion Papers.
- James Alm, 2019.
"What Motivates Tax Compliance?,"
Journal of Economic Surveys, Wiley Blackwell, vol. 33(2), pages 353-388, April.
- James Alm, 2019. "What Motivates Tax Compliance," Working Papers 1903, Tulane University, Department of Economics.
- Laszlo Goerke, 2019.
"Corporate social responsibility and tax avoidance,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 21(2), pages 310-331, April.
- Laszlo Goerke, 2018. "Corporate Social Responsibility and Tax Avoidance," IAAEU Discussion Papers 201809, Institute of Labour Law and Industrial Relations in the European Union (IAAEU).
- Laszlo Goerke, 2018. "Corporate Social Responsibility and Tax Avoidance," CESifo Working Paper Series 7297, CESifo.
- Carlos Bethencourt & Lars Kunze, 2019.
"Tax evasion, social norms, and economic growth,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 21(2), pages 332-346, April.
- Bethencourt, Carlos & Kunze, Lars, 2013. "Tax evasion, social norms and economic growth," MPRA Paper 48427, University Library of Munich, Germany.
- Tobias Hauck, 2019.
"Lobbying and the international fight against tax havens,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 21(3), pages 537-557, June.
- Hauck, Tobias, 2018. "Lobbying and the International Fight Against Tax Havens," Discussion Papers in Economics 43213, University of Munich, Department of Economics.
- Hauck, Tobias, 2019. "Lobbying and the international fight against tax havens," Munich Reprints in Economics 78287, University of Munich, Department of Economics.
- Derek Kellenberg & Arik Levinson, 2019.
"Misreporting trade: Tariff evasion, corruption, and auditing standards,"
Review of International Economics, Wiley Blackwell, vol. 27(1), pages 106-129, February.
- Derek Kellenberg & Arik Levinson, 2016. "Misreporting Trade: Tariff Evasion, Corruption, and Auditing Standards," NBER Working Papers 22593, National Bureau of Economic Research, Inc.
- Derek Kellenberg & Arik Levinson, 2017. "Misreporting Trade: Tariff Evasion, Corruption, and Auditing Standards," Working Papers gueconwpa~17-17-03, Georgetown University, Department of Economics.
- Petr Janský & Marek Šedivý, 2019.
"Estimating the revenue costs of tax treaties in developing countries,"
The World Economy, Wiley Blackwell, vol. 42(6), pages 1828-1849, June.
- Petr Jansky & Marek Sedivy, 2018. "Estimating the Revenue Costs of Tax Treaties in Developing Countries," Working Papers IES 2018/19, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Aug 2018.
- Jacquemet Nicolas & Luchini Stéphane & Malézieux Antoine & Shogren Jason F., 2019.
"A Psychometric Investigation of the Personality Traits Underlying Individual Tax Morale,"
The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 19(3), pages 1-25, July.
- Nicolas Jacquemet & Stephane Luchini & Antoine Malézieux & Jason Shogren, 2019. "A psychometric investigation of the personality traits underlying individual tax morale," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-02008071, HAL.
- Nicolas Jacquemet & Stéphane Luchini & Antoine Malezieux & Jason Shogren, 2019. "A Psychometric Investigation of the Personality Traits Underlying Individual Tax Morale," PSE-Ecole d'économie de Paris (Postprint) hal-02290402, HAL.
- Nicolas Jacquemet & Stephane Luchini & Antoine Malézieux & Jason Shogren, 2019. "A psychometric investigation of the personality traits underlying individual tax morale," Working Papers halshs-02008071, HAL.
- Nicolas Jacquemet & Stéphane Luchini & Antoine Malezieux & Jason Shogren, 2019. "A Psychometric Investigation of the Personality Traits Underlying Individual Tax Morale," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-02290402, HAL.
- Nicolas Jacquemet & Stéphane Luchini & Antoine Malezieux & Jason Shogren, 2019. "A Psychometric Investigation of the Personality Traits Underlying Individual Tax Morale," Post-Print hal-02290402, HAL.
- Di Nola Alessandro & Kocharkov Georgi & Vasilev Aleksandar, 2019.
"Envelope wages, hidden production and labor productivity,"
The B.E. Journal of Macroeconomics, De Gruyter, vol. 19(2), pages 1-30, June.
- Di Nola, Alessandro & Kocharkov, Georgi & Vasilev, Aleksandar, 2018. "Envelope Wages, Hidden Production and Labor Productivity," MPRA Paper 91945, University Library of Munich, Germany.
- Aurazo Jose & Vasquez Jose, 2019.
"Merchant Card Acceptance: An Extension of the Tourist Test for Developing Countries,"
Review of Network Economics, De Gruyter, vol. 18(2), pages 109-139, June.
- Jose Aurazo & Jose Vasquez, 2019. "Merchant's Card Acceptance: An extension of the Tourist Test for Developing Countries," IHEID Working Papers 11-2019, Economics Section, The Graduate Institute of International Studies.
- Radu Vranceanu & Angela Sutan & Delphine Dubart, 2019. "Insatisfaction à l’égard de l’impôt et séquence temporelle du prélèvement : une étude expérimentale," Revue économique, Presses de Sciences-Po, vol. 70(6), pages 1227-1240.
- Dorian Carloni & Daniel Fried & Molly Saunders-Scott, 2019. "The Effect of Tax-Motivated Transfer Pricing on U.S. Aggregate Trade Statistics: Working Paper 2019-05," Working Papers 55284, Congressional Budget Office.
- Kevin Comeau, 2019. "Why We Fail to Catch Money Launderers 99.9 percent of the Time," e-briefs 291, C.D. Howe Institute.
- Mardhiah Mardhiah & Riyana Miranti & Robert Tanton, 2019. "The Slippery Slope Framework: Extending the Analysis by Investigating Factors Affecting Trust and Power," CESifo Working Paper Series 7494, CESifo.
- Bastani, Spencer & Giebe, Thomas & Miao, Chizheng, 2020.
"Ethnicity and tax filing behavior,"
Journal of Urban Economics, Elsevier, vol. 116(C).
- Bastani, Spencer & Giebe, Thomas & Miao, Chizheng, 2019. "Ethnicity and tax filing behavior," MPRA Paper 97047, University Library of Munich, Germany.
- Spencer Bastani & Thomas Giebe & Chizheng Miao, 2019. "Ethnicity and tax filing behavior," CESifo Working Paper Series 7576, CESifo.
- Michael Masiya, 2019. "Lessons from Voluntary Compliance Window (VCW): Malawi's tax amnesty programme," CESifo Working Paper Series 7584, CESifo.
- Torsvik, Gaute & Raaum, Oddbjørn & Løyland, Knut & Øvrum, Arnstein, 2019.
"Compliance effects of risk-based tax audits,"
OSF Preprints
6u3ns, Center for Open Science.
- Knut Løyland & Oddbjørn Raaum & Gaute Torsvik & Arnstein Øvrum, 2019. "Compliance effects of risk-based tax audits," CESifo Working Paper Series 7616, CESifo.
- Joel Slemrod & Obeid Ur Rehman & Mazhar Waseem, 2019.
"Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan,"
NBER Working Papers
25623, National Bureau of Economic Research, Inc.
- Joel Slemrod & Obeid Ur Rehman & Mazhar Waseem & Mazhar Waseem, 2019. "Pecuniary and Non-Pecuniary Motivations for Tax Compliance: Evidence from Pakistan," CESifo Working Paper Series 7731, CESifo.
- Mazhar Waseem & Mazhar Waseem, 2019. "Information, Asymmetric Incentives, or Withholding? Understanding the Self-Enforcement of Value-Added Tax," CESifo Working Paper Series 7736, CESifo.
- 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, vol. 103(4), pages 636-651, October.
- Andrew J. Bibler & Keith F. Teltser & Mark J. Tremblay, 2018. "Inferring Tax Compliance from Pass-through: Evidence from Airbnb Tax Enforcement Agreements," Department of Economics Working Papers 2018-06, McMaster University.
- Andrew J. Bibler & Keith F. Teltser & Mark J. Tremblay, 2019. "Inferring Tax Compliance from Pass-through: Evidence from Airbnb Tax Enforcement Agreements," CESifo Working Paper Series 7747, CESifo.
- Peter Morrow & Michael Smart & Artur Swistak, 2019. "VAT Compliance, Trade, and Institutions," CESifo Working Paper Series 7780, CESifo.
- Martin T Braml & Gabriel J Felbermayr, 2019.
"What Do We Really Know about the Transatlantic Current Account?,"
CESifo Economic Studies, CESifo, vol. 65(3), pages 255-274.
- Braml, Martin T. & Felbermayr, Gabriel, 2019. "What do we really know about the transatlantic current account?," Kiel Working Papers 2137, Kiel Institute for the World Economy (IfW Kiel).
- Martin T. Braml & Gabriel J. Felbermayr, 2019. "What Do We Really Know about the Transatlantic Current Account?," CESifo Working Paper Series 7802, CESifo.
- Braml, Martin T. & Felbermayr, Gabriel J., 2019. "What Do We Really Know about the Transatlantic Current Account?," Munich Reprints in Economics 78268, University of Munich, Department of Economics.
- Benjamin Harbolt, 2019. "Tax Avoidance through E-Commerce and Cross-Border Shopping," CESifo Working Paper Series 7814, CESifo.
- Bellemare, Charles & Deversi, Marvin & Englmaier, Florian, 2019.
"Complexity and Distributive Fairness Interact in Affecting Compliance Behavior,"
Rationality and Competition Discussion Paper Series
190, CRC TRR 190 Rationality and Competition.
- Charles Bellemare & Marvin Deversi & Florian Englmaier, 2019. "Complexity and Distributive Fairness Interact in Affecting Compliance Behavior," CESifo Working Paper Series 7899, CESifo.
- Leandro Medina & Friedrich Schneider, 2019. "Shedding Light on the Shadow Economy: A Global Database and the Interaction with the Official One," CESifo Working Paper Series 7981, CESifo.
- 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, vol. 29(5), pages 1075-1097, October.
- Braml, Martin & Felbermayr, Gabriel, 2019. "The EU self-surplus puzzle: An indication of VAT fraud?," Kiel Working Papers 2146, Kiel Institute for the World Economy (IfW Kiel).
- Martin T. Braml & Gabriel J. Felbermary & Gabriel J. Felbermayr, 2019. "The EU Self-Surplus Puzzle: An Indication of VAT Fraud?," CESifo Working Paper Series 7982, CESifo.
- Ms. Era Dabla-Norris & Mr. Mark Gradstein & Fedor Miryugin & Florian Misch, 2019.
"Productivity and Tax Evasion,"
IMF Working Papers
2019/260, International Monetary Fund.
- Era Dabla-Norris & Mark Gradstein & Fedor Miryugin & Florian Misch, 2019. "Productivity and Tax Evasion," CESifo Working Paper Series 8002, CESifo.
- Sugata Marjit & Suryaprakash Mishra & Sandip Mitra, 2019. "Sham Litigation, Delayed Tax Payment and Evasion: The Role of Informal Credit Market," CESifo Working Paper Series 8034, CESifo.
- Klein, Daniel & Ludwig, Christopher A. & Spengel, Christoph, 2019.
"Ring-fencing digital corporations: Investor reaction to the European Commission's digital tax proposals,"
ZEW Discussion Papers
19-050, ZEW - Leibniz Centre for European Economic Research.
- Daniel Klein & Christopher A. Ludwig & Christoph Spengel, 2019. "Ring-fencing Digital Corporations: Investor Reaction to the European Commission’s Digital Tax Proposals," EconPol Working Paper 36, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Dorine Boumans & Friedrich Schneider, 2019. "Ausmaß und Auswirkungen der Schattenwirtschaft – Ergebnisse der Sonderfragen des ifo World Economic Survey," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(24), pages 90-95, December.
- Waldemar Marz & Johannes Pfeiffer, 2015. "Resource Market Power and Levels of Knowledge in General Equilibrium," ifo Working Paper Series 2020), ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Felix Hugger, 2019. "The Impact of Country-by-Country Reporting on Corporate Tax Avoidance," ifo Working Paper Series 304, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- C. Knick Harley, 2019.
"The Industrial Revolution in General Equilibrium,"
Oxford Economic and Social History Working Papers
_170, University of Oxford, Department of Economics.
- Harley, C. Knick, 2019. "The Industrial Revolution in General Equilibrium," CAGE Online Working Paper Series 413, Competitive Advantage in the Global Economy (CAGE).
- Arun Advani & William Elming & Jonathan Shaw, 2017.
"The dynamic effects of tax audits,"
IFS Working Papers
W17/24, Institute for Fiscal Studies.
- Advani, Arun & Elming, William & Shaw, Jonathan, 2019. "The Dynamic Effects of Tax Audits," CAGE Online Working Paper Series 414, Competitive Advantage in the Global Economy (CAGE).
- Advani, Arun & Elming, William & Shaw, Jonathan, 2019. "The Dynamic Effects of Tax Audits," The Warwick Economics Research Paper Series (TWERPS) 1198, University of Warwick, Department of Economics.
- M. Chatib Basri & Mayara Felix & Rema Hanna & Benjamin A. Olken, 2019.
"Tax Administration vs. Tax Rates: Evidence from Corporate Taxation in Indonesia,"
NBER Working Papers
26150, National Bureau of Economic Research, Inc.
- Rema Hanna & Benjamin A. Olken, 2019. "Tax Administration vs. Tax Rates: Evidence from Corporate Taxation in Indonesia," CID Working Papers 361, Center for International Development at Harvard University.
- Sébastien Laffitte & Farid Toubal, 2019. "A Fistful of Dollars? Foreign Sales Platforms and Profit Shifting in Tax Havens," Working Papers 2019-02, CEPII research center.
- Vincent Vicard, 2019. "The Exorbitant Privilege of High Tax Countries," Working Papers 2019-06, CEPII research center.
- Sébastien Laffitte & Farid Toubal, 2019. "L’évitement fiscal des multinationales : le rôle clé des plateformes de vente installées dans les paradis fiscaux," La Lettre du CEPII, CEPII research center, issue 397.
- Vincent Vicard, 2019. "L’évitement fiscal des multinationales en France : combien et où ?," La Lettre du CEPII, CEPII research center, issue 400.
- Camilo Gómez, 2019. "How Responsive are Firms to the Corporate Wealth Tax?," Documentos CEDE 017433, Universidad de los Andes – Facultad de Economía – CEDE.
- Saavedra, S & Romero, M, 2019. "Local Incentives and National Tax Evasion: Unintended Effects of a Mining Royalties Reform in Colombia," Documentos de Trabajo 017529, Universidad del Rosario.
- Leopoldo Fergusson, 2019.
"Who wants violence? The political economy of conflict and state building in Colombia,"
Revista Cuadernos de Economía, Universidad Nacional de Colombia -FCE - CID, vol. 38(78), pages 671-700, November.
- Leopoldo Fergusson, 2017. "Who wants violence? The political economy of conflict and state building in Colombia," Documentos CEDE 015890, Universidad de los Andes – Facultad de Economía – CEDE.
- Leopoldo Fergusson & Carlos Molina & Juan Felipe Riaño, 2019.
"Consumers as VAT “Evaders†: Incidence, Social Bias, and Correlates in Colombia,"
Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Spring 20), pages 21-67, April.
- Leopoldo Fergusson & Carlos Molina & Juan Felipe Riaño, 2017. "I evade taxes, and so what? A new database and evidence from Colombia," Documentos CEDE 015444, Universidad de los Andes – Facultad de Economía – CEDE.
- Maarten van 't Riet & Arjan Lejour, 2019. "Limitation of holding structures for intra-EU dividends: A blow to tax avoidance?," CPB Discussion Paper 406, CPB Netherlands Bureau for Economic Policy Analysis.
- Maarten van 't Riet & Arjan Lejour, 2019. "Limitation of holding structures for intra-EU dividends: A blow to tax avoidance?," CPB Discussion Paper 406.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
- Alina Klonowska, 2019. "Barriers for effectiveness of fiscal policy: the case of Poland," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, vol. 18(1), pages 29-45, March.
- Ryta Dziemianowicz, 2019. "Tax policy in OECD countries in 2007–2016: trends and challenges," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, vol. 18(4), pages 425-440, December.
- Slivinski, Al & Sussman, Nathan, 2019. "Tax administration and compliance: evidence from medieval Paris," CEPR Discussion Papers 13512, C.E.P.R. Discussion Papers.
- Henrik Kleven & Camille Landais & Mathilde Muñoz & Stefanie Stantcheva, 2020.
"Taxation and Migration: Evidence and Policy Implications,"
Journal of Economic Perspectives, American Economic Association, vol. 34(2), pages 119-142, Spring.
- Henrik Kleven & Camille Landais & Mathilde Muñoz & Stefanie Stantcheva, 2019. "Taxation and Migration: Evidence and Policy Implications," NBER Working Papers 25740, National Bureau of Economic Research, Inc.
- Kleven, Henrik & Landais, Camille & Munoz, Mathilde & Stantcheva, Stefanie, 2019. "Taxation and Migration: Evidence and Policy Implications," CEPR Discussion Papers 13649, C.E.P.R. Discussion Papers.
- Kleven, Henrik & Landais, Camille & Muñoz, Mathilde & Stantcheva, Stefanie, 2020. "Taxation and migration: evidence and policy implications," LSE Research Online Documents on Economics 105181, London School of Economics and Political Science, LSE Library.
- Marco Battaglini & Luigi Guiso & Chiara Lacava & Eleonora Patacchini, 2019.
"Tax Professionals: Tax-Evasion Facilitators or Information Hubs?,"
NBER Working Papers
25745, National Bureau of Economic Research, Inc.
- Battaglini, Marco & Guiso, Luigi & Lacava, Chiara & Patacchini, Eleonora, 2019. "Tax Professionals: Tax-Evasion Facilitators or Information Hubs?," CEPR Discussion Papers 13656, C.E.P.R. Discussion Papers.
- Marco Battaglini & Luigi Guiso & Chiara Lacava & Eleonora Patacchini, 2019. "Tax Professionals:Tax-Evasion Facilitators or Information Hubs?," EIEF Working Papers Series 1904, Einaudi Institute for Economics and Finance (EIEF), revised Apr 2019.
- Cummins, Neil, 2019.
"Hidden wealth,"
Economic History Working Papers
102321, London School of Economics and Political Science, Department of Economic History.
- Cummins, Neil, 2019. "Hidden Wealth," CEPR Discussion Papers 14020, C.E.P.R. Discussion Papers.
- Cummins, Neil, 2019. "Hidden wealth," Economic History Working Papers 102830, London School of Economics and Political Science, Department of Economic History.
- Lemus Torres, Ana Belén & Moreno, Diego, 2011.
"The non-neutrality of the arm's length principle with imperfect competition,"
UC3M Working papers. Economics
we1134, Universidad Carlos III de Madrid. Departamento de Economía.
- Lemus Torres, Ana Belén & Moreno, Diego, 2019. "The Non-Neutrality of the Arm's Length Principle with Imperfect Competition," UC3M Working papers. Economics 28640, Universidad Carlos III de Madrid. Departamento de Economía.
- Gaetano Lisi, 2019. "Slippery slope framework, tax morale and tax compliance: a theoretical integration and an empirical assessment," Discussion Papers in Economic Behaviour 0219, University of Valencia, ERI-CES.
- Marcelo Bergolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez-Truglia, 2023.
"Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment,"
American Economic Journal: Economic Policy, American Economic Association, vol. 15(1), pages 110-153, February.
- Marcelo L. Bérgolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez-Truglia, 2017. "Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment," NBER Working Papers 23631, National Bureau of Economic Research, Inc.
- Marcelo Bergolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez Truglia, 2019. "Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment," CEDLAS, Working Papers 0254, CEDLAS, Universidad Nacional de La Plata.
- Bergolo, Marcelo & Ceni, Rodrigo & Cruces, Guillermo & Giaccobasso, Matias & Perez-Truglia, Ricardo, 2019. "Tax Audits as Scarecrows. Evidence from a Large-Scale Field Experiment," IZA Discussion Papers 12335, Institute of Labor Economics (IZA).
- Marcelo Bérgolo & Rodrigo Ceni & Guillermo Cruces & Matías Giaccobasso & Ricardo Pérez-Truglia, 2019. "Tax audits as scarecrows. Evidence from a large-scale field experiment," Documentos de Trabajo (working papers) 19-12, Instituto de EconomÃa - IECON.
- Hanni, Michael & Podestá, Andrea, 2019. "Manipulación del precio del comercio internacional de productos del cobre: un análisis de los casos de Chile y el Perú," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), April.
- Hanni, Michael & Podestá, Andrea, 2019. "Trade misinvoicing in copper products: a case study of Chile and Peru," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), April.
- Merike Kukk & Alari Paulus & Karsten Staehr, 2019. "Income underreporting by the self-employed in Europe: a cross-country comparative study," Bank of Estonia Working Papers wp2018-04, Bank of Estonia, revised 23 Jan 2019.
- Koumpias, Antonios M. & Martinez-Vazquez, Jorge, 2019.
"The impact of media campaigns on tax filing: quasi-experimental evidence from Pakistan,"
Journal of Asian Economics, Elsevier, vol. 63(C), pages 33-43.
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"A Psychometric Investigation of the Personality Traits Underlying Individual Tax Morale,"
The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 19(3), pages 1-25, July.
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"Who’ll stop lying under oath? Empirical evidence from tax evasion games,"
European Economic Review, Elsevier, vol. 124(C).
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"Transaction-tax evasion in the housing market,"
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"Dishonesty and risk-taking: Compliance decisions of individuals and groups,"
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"Productivity and Tax Evasion,"
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"Tax Audits as Scarecrows: Evidence from a Large-Scale Field Experiment,"
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"Eliciting permanent and transitory undeclared work from matched administrative and survey data,"
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"Financial constraints and firm tax evasion,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(1), pages 71-102, February.
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"Currency demand and MIMIC models: towards a structured hybrid method of measuring the shadow economy,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(1), pages 4-40, February.
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"Underground activities and labour market performance,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(1), pages 41-70, February.
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"Trends and gradients in top tax elasticities: cross-country evidence, 1900–2014,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(3), pages 457-485, June.
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"Production location of multinational firms under transfer pricing: the impact of the arm’s length principle,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(4), pages 835-871, August.
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"Social networks and tax avoidance: evidence from a well-defined Norwegian tax shelter,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(6), pages 1291-1328, December.
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"Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions,"
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"Tax morale and fairness in conflict an experiment,"
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"Taxation and Migration: Evidence and Policy Implications,"
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"Relative Tax Rates, Proximity, and Cigarette Tax Noncompliance: Evidence from a National Sample of Littered Cigarette Packs,"
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- LEONIDA, Ionel, 2019. "Evaluation Of The Criteria For Determining The Medium-Term Budgetary Objective," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", vol. 7(1), pages 52-61, October.
- Pavlina Ivanova, 2019. "Tax Treatment Of Land Resources," SUSTAINABLE LAND MANAGEMENT - CURRENT PRACTICES AND SOLUTIONS 2019 CONFERENCE PROCEEDINGS, University publishing house "Science and Economics", University of Economics - Varna, issue 1, pages 93-103, November.
- Challoumis Constantinos, 2019. "Transfer Pricing Methods for Services and the Policy of Fixed Length Principle," Economics and Business, Sciendo, vol. 33(1), pages 222-232, January.
- Podstawka Łukasz, 2019. "Old-Age Pension Insurance in ZUS and KRUS in the Context of the Insured and Public Finances," Economic and Regional Studies / Studia Ekonomiczne i Regionalne, Sciendo, vol. 12(3), pages 312-325, September.
- Jagrič Timotej & Lešnik Tomaž & Grbenic Stefan O. & Jagrič Vita, 2019. "The Fulfilment of Tax Obligation in Case of Slovenian Tax Residents Working in Other Countries," Naše gospodarstvo/Our economy, Sciendo, vol. 65(4), pages 27-34, December.
- Svažič Tatjana, 2019. "Anti-BEPS Measures and Their Impact on Business Performance of Multinational Enterprises," Naše gospodarstvo/Our economy, Sciendo, vol. 65(4), pages 99-109, December.
- Williams Colin C, 2019. "Explaining and tackling the informal economy: an evaluation of competing perspectives," Open Economics, De Gruyter, vol. 2(1), pages 63-75, January.
- Gashi Ardiana & Williams Colin C., 2019. "Evaluating the Prevalence and Distribution of Unregistered Employment in Kosovo: Lessons from a 2017 Survey," South East European Journal of Economics and Business, Sciendo, vol. 14(1), pages 7-20, June.
- Adegbite Tajudeen Adejare & Bojuwon Mustapha, 2019. "Corporate Tax Avoidance Practices: An Empirical Evidence from Nigerian Firms," Studia Universitatis Babeș-Bolyai Oeconomica, Sciendo, vol. 64(3), pages 39-53, December.
- Borlea Sorin Nicolae & Achim Monica Violeta & Rus Alexandra Ioana Daniela, 2019. "Behavioral Determinants of Corruption. A Cross-Country Survey," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 29(1), pages 21-39, March.
- Johannes Abeler & Daniele Nosenzo & Collin Raymond, 2019.
"Preferences for Truth‐Telling,"
Econometrica, Econometric Society, vol. 87(4), pages 1115-1153, July.
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- Abeler, Johannes & Nosenzo, Daniele & Raymond, Collin, 2016. "Preferences for Truth-Telling," IZA Discussion Papers 10188, Institute of Labor Economics (IZA).
- Johannes Abeler & Daniele Nosenzo & Collin Raymond, 2016. "Preferences for truth-telling," Discussion Papers 2016-13, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
- James Alm & William D. Schulze & Carrie von Bose & Jubo Yan, 2019.
"Appeals to Social Norms and Taxpayer Compliance,"
Southern Economic Journal, John Wiley & Sons, vol. 86(2), pages 638-666, October.
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"The dynamic effects of tax audits,"
IFS Working Papers
W17/24, Institute for Fiscal Studies.
- Advani, Arun & Elming, William & Shaw, Jonathan, 2019. "The Dynamic Effects of Tax Audits," The Warwick Economics Research Paper Series (TWERPS) 1198, University of Warwick, Department of Economics.
- Advani, Arun & Elming, William & Shaw, Jonathan, 2019. "The Dynamic Effects of Tax Audits," CAGE Online Working Paper Series 414, Competitive Advantage in the Global Economy (CAGE).
- Fochmann, Martin & Hechtner, Frank & Kirchler, Erich & Mohr, Peter N. C., 2019. "When happy people make society unhappy: How incidental emotions affect compliance behavior," arqus Discussion Papers in Quantitative Tax Research 237, arqus - Arbeitskreis Quantitative Steuerlehre.
- Rauter, Thomas, 2019. "Disclosure Regulation, Corruption, and Investment: Evidence from Natural Resource Extraction," Working Papers 286, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
- Kohnert, Dirk, 2019. "The impact of Brexit on Francophone Africa," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics.
- Menkhoff, Lukas & Miethe, Jakob, 2019.
"Tax evasion in new disguise? Examining tax havens' international bank deposits,"
Journal of Public Economics, Elsevier, vol. 176(C), pages 53-78.
- Menkhoff, Lukas & Miethe, Jakob, 2019. "Tax evasion in new disguise? Examining tax havens' international bank deposits," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 53-78.
- Lukas Menkhoff & Jakob Miethe, 2017. "Tax Evasion in New Disguise? Examining Tax Havens’ International Bank Deposits," Discussion Papers of DIW Berlin 1711, DIW Berlin, German Institute for Economic Research.
- Rathke, Alex A.T., 2019. "Fuzzy Profit Shifting: A Model for Optimal Tax-induced Transfer Pricing with Fuzzy Arm's Length Parameter," EconStor Preprints 191027, ZBW - Leibniz Information Centre for Economics.
- Pazhanisamy, R., 2019. "Corruption in Tax and Taxing the Corruption," EconStor Preprints 193967, ZBW - Leibniz Information Centre for Economics.
- Brettschneider, Jörg, 2019. "Online Platform Operators as Sovereigns over the Ecommerce Sellers Selected by the German Legislator," EconStor Preprints 197795, ZBW - Leibniz Information Centre for Economics.
- Boss, Alfred, 2019. "Arbeitsanreize beim Bezug von Arbeitslosengeld II: Ein Reformvorschlag," Kiel Working Papers 2126, Kiel Institute for the World Economy (IfW Kiel).
- Martin T Braml & Gabriel J Felbermayr, 2019.
"What Do We Really Know about the Transatlantic Current Account?,"
CESifo Economic Studies, CESifo, vol. 65(3), pages 255-274.
- Braml, Martin T. & Felbermayr, Gabriel J., 2019. "What Do We Really Know about the Transatlantic Current Account?," Munich Reprints in Economics 78268, University of Munich, Department of Economics.
- Braml, Martin T. & Felbermayr, Gabriel, 2019. "What do we really know about the transatlantic current account?," Kiel Working Papers 2137, Kiel Institute for the World Economy (IfW Kiel).
- Martin T. Braml & Gabriel J. Felbermayr, 2019. "What Do We Really Know about the Transatlantic Current Account?," CESifo Working Paper Series 7802, CESifo.
- 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, vol. 29(5), pages 1075-1097, October.
- Martin T. Braml & Gabriel J. Felbermary & Gabriel J. Felbermayr, 2019. "The EU Self-Surplus Puzzle: An Indication of VAT Fraud?," CESifo Working Paper Series 7982, CESifo.
- Braml, Martin & Felbermayr, Gabriel, 2019. "The EU self-surplus puzzle: An indication of VAT fraud?," Kiel Working Papers 2146, Kiel Institute for the World Economy (IfW Kiel).
- Hentze, Tobias, 2019. "The challenge of moving to a Common Consolidated Corporate Tax Base in the EU," IW-Reports 2/2019, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
- Grosskurth, Philipp, 2019. "Dynamic structure - Dynamic results? Re-estimating profit shifting with historical ownership data," Ruhr Economic Papers 811, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
- Fauser, Hannes, 2019. "On income tax avoidance - the case of Germany revisited," VfS Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy 203550, Verein für Socialpolitik / German Economic Association.
- Barron, Kai, 2019. "Lying to appear honest," Discussion Papers, Research Unit: Economics of Change SP II 2019-307, WZB Berlin Social Science Center.
- Olbert, Marcel & Spengel, Christoph, 2019. "Taxation in the digital economy: Recent policy developments and the question of value creation," ZEW Discussion Papers 19-010, ZEW - Leibniz Centre for European Economic Research.
- Dutt, Verena K. & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2019. "Can European banks' country-by-country reports reveal profit shifting? An analysis of the information content of EU banks' disclosures," ZEW Discussion Papers 19-042, ZEW - Leibniz Centre for European Economic Research.
- Daniel Klein & Christopher A. Ludwig & Christoph Spengel, 2019.
"Ring-fencing Digital Corporations: Investor Reaction to the European Commission’s Digital Tax Proposals,"
EconPol Working Paper
36, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
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"Nudging for tax compliance: A meta-analysis,"
ZEW Discussion Papers
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- Anna Kowal, 2019. "Split payment mechanism in the economy of small and medium-sized enterprises," Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie / The Malopolska School of Economics in Tarnow Research Papers Collection, Malopolska School of Economics in Tarnow, vol. 44(4), pages 39-51, December.
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"Taxation and the Superrich,"
Annual Review of Economics, Annual Reviews, vol. 12(1), pages 189-211, August.
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- Florian Scheuer & Joel Slemrod, 2019. "Taxation and the superrich," ECON - Working Papers 337, Department of Economics - University of Zurich.
- Scheuer, Florian & Slemrod, Joel, 2019. "Taxation and the Superrich," CEPR Discussion Papers 13962, C.E.P.R. Discussion Papers.
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2018
- Bayer, Ralph-C. & Hodler, Roland & Raschky, Paul A. & Strittmatter, Anthony, 2020.
"Expropriations, property confiscations and new offshore entities: Evidence from the Panama Papers,"
Journal of Economic Behavior & Organization, Elsevier, vol. 171(C), pages 132-152.
- Ralph-C. Bayer & Roland Hodler & Paul A. Raschky & Anthony Strittmatter, 2018. "Expropriations, Property Confiscations and New Offshore Entities: Evidence from the Panama Papers," CESifo Working Paper Series 7328, CESifo.
- Ralph-C. Bayer & Roland Hodler & Paul A. Raschky & Anthony Strittmatter, 2018. "Expropriations, Property Confiscations and New Offshore Entities: Evidence from the Panama Papers," School of Economics and Public Policy Working Papers 2018-15, University of Adelaide, School of Economics and Public Policy.
- Ralph-Christopher Bayer & Roland Hodler & Paul Raschky & Anthony Strittmatter, 2018. "Expropriations, Property Confiscations and New Offshore Entities: Evidence from the Panama Papers," Papers 1810.09876, arXiv.org.
- Gabriel Ulyssea, 2018.
"Firms, Informality, and Development: Theory and Evidence from Brazil,"
American Economic Review, American Economic Association, vol. 108(8), pages 2015-2047, August.
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"Under the Radar: The Effects of Monitoring Firms on Tax Compliance,"
American Economic Journal: Economic Policy, American Economic Association, vol. 10(1), pages 1-38, February.
- Almunia, Miguel & Lopez-Rodriguez, David, 2015. "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," The Warwick Economics Research Paper Series (TWERPS) 1070, University of Warwick, Department of Economics.
- Almunia, Miguel & Lopez-Rodriguez, David, 2015. "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," Economic Research Papers 270213, University of Warwick - Department of Economics.
- Almunia, Miguel & Lopez-Rodriguez, David, 2015. "Under the Radar: The Effects of Monitoring Firms on Tax Compliance," CAGE Online Working Paper Series 245, Competitive Advantage in the Global Economy (CAGE).
- Marcelo Bérgolo & Rodrigo Ceni & Guillermo Cruces & Matias Giaccobasso & Ricardo Perez-Truglia, 2018. "Misperceptions about Tax Audits," AEA Papers and Proceedings, American Economic Association, vol. 108, pages 83-87, May.
- Sebastian George PERPELEA & Mihai Octavian PERPELEA, 2018. "The „Carousel†Tax Fraud," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(20), pages 131-137, November.
- Mihai Octavian PERPELEA & Sebastian George PERPELEA, 2018. "The Consequences of Tax Evasion: New Approaches," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(20), pages 149-155, November.
- Anca BUZIERNESCU, 2018. "Personal Income Tax in Romania: Where to?," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(20), pages 168-174, November.
- Hana Zídková & Jana Tepperová & Karel Helman, 2018. "EVS data-based analysis of tax evasion: descriptive vs. regression modelling," Society and Economy, Akadémiai Kiadó, Hungary, vol. 40(1), pages 89-103, March.
- Maximiliano Lauletta & Felipe Montaño Campos, 2018. "Government Pardons And Tax Compliance: The Importance Of Wealth And Access To Public Goods," Revista de Economía Política de Buenos Aires, Universidad de Buenos Aires. Facultad de Ciencias Económicas., issue 17, pages 185-205, December.
- Burak Alp & Unal Tongur, 2018. "Vergi Dairesi Baskanligi Calisanlarinin Vergi Algilari: Antalya Ornegi," EconWorld Working Papers 18001, WERI-World Economic Research Institute, revised Mar 2018.
- Bayer, Ralph-C. & Hodler, Roland & Raschky, Paul A. & Strittmatter, Anthony, 2020.
"Expropriations, property confiscations and new offshore entities: Evidence from the Panama Papers,"
Journal of Economic Behavior & Organization, Elsevier, vol. 171(C), pages 132-152.
- Ralph-C. Bayer & Roland Hodler & Paul A. Raschky & Anthony Strittmatter, 2018. "Expropriations, Property Confiscations and New Offshore Entities: Evidence from the Panama Papers," School of Economics and Public Policy Working Papers 2018-15, University of Adelaide, School of Economics and Public Policy.
- Ralph-Christopher Bayer & Roland Hodler & Paul Raschky & Anthony Strittmatter, 2018. "Expropriations, Property Confiscations and New Offshore Entities: Evidence from the Panama Papers," Papers 1810.09876, arXiv.org.
- Ralph-C. Bayer & Roland Hodler & Paul A. Raschky & Anthony Strittmatter, 2018. "Expropriations, Property Confiscations and New Offshore Entities: Evidence from the Panama Papers," CESifo Working Paper Series 7328, CESifo.
- Andrii Kubaienko, 2018. "Classification Of Forms Of Shadow Economic Activity From The Viewpoint Of Ensuring Economic Security," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(1).
- Volodymyr Uvarov & Dmytro Mirkovets & Viktoriia Zarubei, 2018. "Status Of The Taxpayer In A Tax Legal Mechanism," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(4).
- Yevhen Hrechyn & Vasyl Burba, 2018. "Crime In Foreign Economic Sphere In The Post-Soviet States," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(5).
- Oleksandr Holovko & Tetyana Kaganovska & Galina RossÑ–hÑ–na, 2018. "Improving The Mechanism Of Collecting Certain Taxes In Ukraine As Measures For The European Modernization: Legal Aspect," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(5).
- Jennifer Bruner & Dylan G. Rassier & Kim J. Ruhl, 2018.
"Multinational Profit Shifting and Measures throughout Economic Accounts,"
NBER Chapters, in: Challenges of Globalization in the Measurement of National Accounts,
National Bureau of Economic Research, Inc.
- Jennifer Bruner & Dylan G. Rassier & Kim J. Ruhl, 2018. "Multinational Profit Shifting and Measures throughout Economic Accounts," NBER Working Papers 24915, National Bureau of Economic Research, Inc.
- Jennifer Bruner & Dylan G. Rassier & Kim J. Ruhl, 2018. "Multinational Profit Shifting and Measures throughout Economic Accounts," BEA Working Papers 0150, Bureau of Economic Analysis.
- Milojko Arsić & Saša Ranđelović & Nikola Altiparmakov, 2018. "GDE JE NESTALA SIVA EKONOMIJA? (Naučna polemika) (WHERE HAS THE SHADOW ECONOMY GONE? (COMMENT))," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 31, pages 85-91, December.
- Philippe Aghion & Ufuk Akcigit & Matthieu Lequien & Stefanie Stantcheva, 2017.
"Tax Simplicity and Heterogeneous Learning,"
NBER Working Papers
24049, National Bureau of Economic Research, Inc.
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- James E. Prieger & Jonathan Kulick, 2018. "Cigarette Taxes And Illicit Trade In Europe," Economic Inquiry, Western Economic Association International, vol. 56(3), pages 1706-1723, July.
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- 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, vol. 241(2), pages 79-103, June.
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- Gürdal, Mehmet Y. & Torul, Orhan & Vostroknutov, Alexander, 2020.
"Norm compliance, enforcement, and the survival of redistributive institutions,"
Journal of Economic Behavior & Organization, Elsevier, vol. 178(C), pages 313-326.
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- Gürdal, Mehmet Y. & Torul, Orhan & Vostroknutov, Alexander, 2019. "Norm Compliance,Enforcement,and the Survival of Redistributive Institutions," Research Memorandum 011, Maastricht University, Graduate School of Business and Economics (GSBE).
- Peter John & Toby Blume, 2018. "How best to nudge taxpayers? The impact of message simplification and descriptive social norms on payment rates in a central London local authority," Journal of Behavioral Public Administration, Center for Experimental and Behavioral Public Administration, vol. 1(1).
- Lee Kangoh, 2018. "Optimism, Pessimism, Audit Uncertainty, and Tax Compliance," The B.E. Journal of Theoretical Economics, De Gruyter, vol. 18(1), pages 1-12, January.
- Ana-Maria COMÂNDARU (ANDREI) & Sorina-Geanina STANESCU & Adriana PADURARU (HORAICU), 2018. "The Phenomenon Of Tax Evasion And The Need To Combat Tax Evasion," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 3(3), pages 124-133.
- Silvia-Elena ISACHI, 2018. "Implementation Of The Common Consolidated Corporate Tax Base– Its Impact On The Eu Member States," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 3(4), pages 93-103.
- Doligalski, Pawel; Rojas, Luis E., 2016.
"Optimal Redistribution with a Shadow Economy,"
Economics Working Papers
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- Yvan Lengwiler & Albana Saljihaj, 2018.
"The U.S. Tax Program for Swiss banks: what determined the penalties?,"
Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, vol. 154(1), pages 1-12, December.
- Lengwiler, Yvan & Saljihaj, Albana, 2018. "The U.S. Tax Program for Swiss Banks: What Determined the Penalties?," Working papers 2018/20, Faculty of Business and Economics - University of Basel.
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"Toward an understanding of collaborative tax evasion: A natural field experiment with businesses,"
Freiburg Discussion Papers on Constitutional Economics
18/13, Walter Eucken Institut e.V..
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- Mona Barake & Gunther Capelle-Blancard & Mathias Lé, 2018.
"Les banques et les paradis fiscaux,"
Revue d'économie financière, Association d'économie financière, vol. 0(3), pages 189-216.
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- Gunther Capelle-Blancard & Mona Baraké & Mathias Lé, 2018. "Les banques et les paradis fiscaux," Post-Print hal-02342882, HAL.
- Anne-Valérie Attias Assouline & Guillaume Glon, 2018. "Fiscalité du digital, digitalisation de la fiscalité," Revue d'économie financière, Association d'économie financière, vol. 0(3), pages 217-232.
- Pascal Saint-Amans & Michel Taly, 2018. "Adapter la fiscalité à une économie globale et digitalisée," Revue d'économie financière, Association d'économie financière, vol. 0(3), pages 233-242.
- Pierre Jacquemot & Marc Raffinot, 2018. "La mobilisation fiscale en Afrique," Revue d'économie financière, Association d'économie financière, vol. 0(3), pages 243-263.
- Denis Meunier, 2018. "Hidden Beneficial Ownership and Control: Canada as a Pawn in the Global Game of Money Laundering," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 519, September.
- Julie Berry Cullen & Nicholas Turner & Ebonya Washington, 2021.
"Political Alignment, Attitudes toward Government, and Tax Evasion,"
American Economic Journal: Economic Policy, American Economic Association, vol. 13(3), pages 135-166, August.
- Julie Berry Cullen & Nicholas Turner & Ebonya L. Washington, 2018. "Political Alignment, Attitudes Toward Government and Tax Evasion," NBER Working Papers 24323, National Bureau of Economic Research, Inc.
- Cullen, Julie Berry & Turner, Nicholas & Washington, Ebonya L, 2018. "Political Alignment, Attitudes Toward Government and Tax Evasion," University of California at San Diego, Economics Working Paper Series qt3vr614rc, Department of Economics, UC San Diego.
- Cullen, Julie Berry & Turner, Nicholas & Washington, Ebonya, 2021. "Political Alignment, Attitudes Toward Government, and Tax Evasion," University of California at San Diego, Economics Working Paper Series qt6t47w08g, Department of Economics, UC San Diego.
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- Julie Berry Cullen & Nicholas Turner & Ebonya Washington, 2021.
"Political Alignment, Attitudes toward Government, and Tax Evasion,"
American Economic Journal: Economic Policy, American Economic Association, vol. 13(3), pages 135-166, August.
- Julie Berry Cullen & Nicholas Turner & Ebonya L. Washington, 2018. "Political Alignment, Attitudes Toward Government and Tax Evasion," NBER Working Papers 24323, National Bureau of Economic Research, Inc.
- Cullen, Julie Berry & Turner, Nicholas & Washington, Ebonya, 2021. "Political Alignment, Attitudes Toward Government, and Tax Evasion," University of California at San Diego, Economics Working Paper Series qt6t47w08g, Department of Economics, UC San Diego.
- Julie Berry Cullen & Nicholas Turner & Ebonya Washington, 2018. "Political Alignment, Attitudes Toward Government and Tax Evasion," CESifo Working Paper Series 6905, CESifo.
- Cullen, Julie Berry & Turner, Nicholas & Washington, Ebonya L, 2018. "Political Alignment, Attitudes Toward Government and Tax Evasion," University of California at San Diego, Economics Working Paper Series qt3vr614rc, Department of Economics, UC San Diego.
- Simon Behrendt & Georg Wamser, 2018. "Tax-Response Heterogeneity and the Effects of Double Taxation Treaties on the Location Choices of Multinational Firms," CESifo Working Paper Series 6869, CESifo.
- María T. Álvarez-Martínez & Salvador Barrios & Diego d'Andria & Maria Gesualdo & Gaetan Nicodeme & Jonathan Pycroft, 2022.
"How large is the corporate tax base erosion and profit shifting? A general equilibrium approach,"
Economic Systems Research, Taylor & Francis Journals, vol. 34(2), pages 167-198, April.
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- María T. Alvarez-Martínez & Salvador Barrios & Diego d'Andria & Maria Gesualdo & Gaëtan Nicodème & Jonathan Pycroft, 2018. "How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equlibrium Approach," CESifo Working Paper Series 6870, CESifo.
- Wolfgang Eggert & Gideon Goerdt & Sebastian Felix Heitzmann, 2018. "Transfer Pricing and Partial Tax Harmonization," CESifo Working Paper Series 6875, CESifo.
- Julie Berry Cullen & Nicholas Turner & Ebonya Washington, 2021.
"Political Alignment, Attitudes toward Government, and Tax Evasion,"
American Economic Journal: Economic Policy, American Economic Association, vol. 13(3), pages 135-166, August.
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"The Aggregate Consequences of Tax Evasion,"
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"Tax Evasion and Optimal Corporate Income Tax Rates in a Growing Economy,"
MPRA Paper
90787, University Library of Munich, Germany.
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Scandinavian Journal of Economics, Wiley Blackwell, vol. 123(1), pages 267-294, January.
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"Public tax-return disclosure,"
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"Political Alignment, Attitudes toward Government, and Tax Evasion,"
American Economic Journal: Economic Policy, American Economic Association, vol. 13(3), pages 135-166, August.
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"Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts,"
American Economic Journal: Economic Policy, American Economic Association, vol. 12(3), pages 312-346, August.
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"Multinational Profit Shifting and Measures throughout Economic Accounts,"
NBER Chapters, in: Challenges of Globalization in the Measurement of National Accounts,
National Bureau of Economic Research, Inc.
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- Jennifer Bruner & Dylan G. Rassier & Kim J. Ruhl, 2018. "Multinational Profit Shifting and Measures throughout Economic Accounts," NBER Working Papers 24915, National Bureau of Economic Research, Inc.
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"Social networks and tax avoidance: evidence from a well-defined Norwegian tax shelter,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(6), pages 1291-1328, December.
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"Effects of institutional history and leniency on collusive corruption and tax evasion,"
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- Johannes Buckenmaier & Eugen Dimant & Luigi Mittone, 2017. "Effects of Institutional History and Leniency on Collusive Corruption and Tax Evasion," Discussion Papers 2017-13, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
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"Employment and Wage Insurance within Firms: Worldwide Evidence,"
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"Deviant or wrong? The effects of norm information on the efficacy of punishment,"
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"Shadow Economy in Pakistan: Its Size and Interaction with Official Economy,"
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"Shadow Economy in Pakistan: Its Size and Interaction with Official Economy,"
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"Tax Evasion and Optimal Corporate Income Tax Rates in a Growing Economy,"
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"Envelope wages, hidden production and labor productivity,"
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- Petr Procházka, 2018. "Implementation of EU directives regarding BEPS Action Plan in Czechia and other Central and Eastern European states [Implementace směrnic EU týkajících se Akčního plánu BEPS v Česku a dalších zemíc," Současná Evropa, Prague University of Economics and Business, vol. 2018(2), pages 36-48.
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"The U.S. Tax Program for Swiss banks: what determined the penalties?,"
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"Social networks and tax avoidance: evidence from a well-defined Norwegian tax shelter,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(6), pages 1291-1328, December.
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"Small Firms’ Formalisation: The Stick Treatment,"
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- James M. Bishop, 2018. "Does Cigarette Smuggling Prop Up Smoking Rates?," American Journal of Health Economics, MIT Press, vol. 4(1), pages 80-104, Winter.
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"Can whistleblower programs reduce tax evasion? Experimental evidence,"
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- James M. Bishop, 2018. "Does Cigarette Smuggling Prop Up Smoking Rates?," American Journal of Health Economics, University of Chicago Press, vol. 4(1), pages 80-104, Winter.
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"The Benefits and Costs of Donor-Advised Funds,"
Tax Policy and the Economy, University of Chicago Press, vol. 32(1), pages 1-44.
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"Tax evasion and financial development under asymmetric information in credit markets,"
Journal of Development Economics, Elsevier, vol. 145(C).
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"Military Expenditures and Shadow Economy in the Central and Eastern Europe: is There a Link?,"
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"The elasticity of taxable income of individuals in couples,"
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"Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(6), pages 1259-1290, December.
- Dutt, Verena & Ludwig, Christopher A. & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2018. "Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions," ZEW Discussion Papers 18-019, ZEW - Leibniz Centre for European Economic Research.
- Dutt, Verena Katharina & Ludwig, Christopher Alexander & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2018. "Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181537, Verein für Socialpolitik / German Economic Association.
- Harendt, Christoph, 2018. "Tax Influence on Financial Structures of M&As," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181552, Verein für Socialpolitik / German Economic Association.
- Ait Lahcen, Mohammed, 2018. "Money, Inflation, and Unemployment in the Presence of Informality," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181578, Verein für Socialpolitik / German Economic Association.
- Harendt, Christoph, 2018. "Tax influence on financial structures of M&As," ZEW Discussion Papers 18-004, ZEW - Leibniz Centre for European Economic Research.
- Verena K. Dutt & Christopher A. Ludwig & Katharina Nicolay & Heiko Vay & Johannes Voget, 2019.
"Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(6), pages 1259-1290, December.
- Dutt, Verena Katharina & Ludwig, Christopher Alexander & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2018. "Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181537, Verein für Socialpolitik / German Economic Association.
- Dutt, Verena & Ludwig, Christopher A. & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2018. "Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions," ZEW Discussion Papers 18-019, ZEW - Leibniz Centre for European Economic Research.
- Casi, Elisa & Nenadic, Sara & Orlic, Mark Dinko & Spengel, Christoph, 2019. "A call to action: From evolution to revolution on the Common Reporting Standard," ZEW Discussion Papers 18-035, ZEW - Leibniz Centre for European Economic Research.
- Casi, Elisa & Spengel, Christoph & Stage, Barbara M.B., 2020.
"Cross-border tax evasion after the common reporting standard: Game over?,"
Journal of Public Economics, Elsevier, vol. 190(C).
- Casi, Elisa & Spengel, Christoph & Stage, Barbara M. B., 2019. "Cross-border tax evasion after the common reporting standard: Game over?," ZEW Discussion Papers 18-036, ZEW - Leibniz Centre for European Economic Research.
- Buckenmaier, Johannes & Dimant, Eugen & Mittone, Luigi, 2020.
"Effects of institutional history and leniency on collusive corruption and tax evasion,"
Journal of Economic Behavior & Organization, Elsevier, vol. 175(C), pages 296-313.
- Johannes Buckenmaier & Eugen Dimant & Luigi Mittone, 2016. "Tax Evasion and Institutions. An Experiment on The Role of Principal Witness Regulations," PPE Working Papers 0007, Philosophy, Politics and Economics, University of Pennsylvania.
- Johannes Buckenmaier & Eugen Dimant & Luigi Mittone, 2018. "Effects of institutional history and leniency on collusive corruption and tax evasion," ECON - Working Papers 295, Department of Economics - University of Zurich.
- Johannes Buckenmaier & Eugen Dimant & Luigi Mittone, 2017. "Effects of Institutional History and Leniency on Collusive Corruption and Tax Evasion," Discussion Papers 2017-13, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
- Johannes Buckenmaier & Eugen Dimant & Luigi Mittone, 2018. "Effects of Institutional History and Leniency on Collusive Corruption and Tax Evasion," Discussion Papers 2018-05, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
2017
- Ralph-C. Bayer, 2017. "The Double Dividend of Relative Auditing – Theory and Experiments on Corporate Tax Enforcement," School of Economics and Public Policy Working Papers 2017-14, University of Adelaide, School of Economics and Public Policy.
- Abebe Shimeles & Daniel Zerfu Gurara & Firew Woldeyes, 2017. "Taxman's Dilemma: Coercion or Persuasion? Evidence from a Randomized Field Experiment in Ethiopia," American Economic Review, American Economic Association, vol. 107(5), pages 420-424, May.
- John Guyton & Pat Langetieg & Day Manoli & Mark Payne & Brenda Schafer & Michael Sebastiani, 2017. "Reminders and Recidivism: Using Administrative Data to Characterize Nonfilers and Conduct EITC Outreach," American Economic Review, American Economic Association, vol. 107(5), pages 471-475, May.
- Paul Carrillo & Dina Pomeranz & Monica Singhal, 2017.
"Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement,"
American Economic Journal: Applied Economics, American Economic Association, vol. 9(2), pages 144-164, April.
- Paul Carrillo & Dina Pomeranz & Monica Singhal, 2014. "Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement," Harvard Business School Working Papers 15-026, Harvard Business School.
- Carrillo, Paul & Pomeranz, Dina & Singhal, Monica, 2015. "Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement," CEPR Discussion Papers 10603, C.E.P.R. Discussion Papers.
- Paul Carrillo & Dina Pomeranz & Monica Singhal, 2014. "Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement," NBER Working Papers 20624, National Bureau of Economic Research, Inc.
- David Seim, 2017. "Behavioral Responses to Wealth Taxes: Evidence from Sweden," American Economic Journal: Economic Policy, American Economic Association, vol. 9(4), pages 395-421, November.
- Andreea Mihaela Corîci & Nicu Darius Ilincu?a, 2017. "Tax evasion between fiscal and penalty," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(45), pages 143-153, November.
- C?R?BA-MEI?? Nela- Loredana, 2017. "Perspectives And Trends In The Evolution Of Agricultural Activities In Countries With Advanced Economics," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(45), pages 154-163, November.
- C?R?BA-MEI?? Nela- Loredana, 2017. "Financing Agriculture - Between Myth And Reality," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(45), pages 164-179, November.
- Anna Bialek-Jaworska, 2017. "Private SME Accounting in Poland. Does Bank Lending Influence Their Accounting And Financial Reporting Practice?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(2), pages 229-267, June.
- Daniela MITRAN, 2017. "European Trends In Split Vat," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 48(4), pages 43-50, December.
- Olha Zamaslo, 2017. "The Role Of The Corporate Income Tax In The State Budget Revenues Of Ukraine," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 3(4).
- Vassil Tzanov & Georgi Shopov, 2017. "Development and Determination of the Minimum Wage and the Minimum Security Thresholds in Bulgaria," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 3-40.
- Ferrara, L. & Gauthier, G. & Pappadà, F., 2017. "Épisodes d’assainissement budgétaire dans les pays de l’OCDE : rôle du respect des règles fiscales et des marges budgétaires," Bulletin de la Banque de France, Banque de France, issue 210, pages 25-33.
- L. Ferrara & G. Gauthier & F. Pappadà, 2017. "Fiscal consolidation episodes in OECD countries: the role of tax compliance and fiscal space," Quarterly selection of articles - Bulletin de la Banque de France, Banque de France, issue 45, pages 15-22, Spring.
- Marjit Sugata & Thum Marcel & Seidel André, 2017.
"Tax Evasion, Corruption and Tax Loopholes,"
German Economic Review, De Gruyter, vol. 18(3), pages 283-301, August.
- Sugata Marjit & André Seidel & Marcel Thum, 2017. "Tax Evasion, Corruption and Tax Loopholes," German Economic Review, Verein für Socialpolitik, vol. 18(3), pages 283-301, August.
- Seidel, André & Marjit, Sugata, 2016. "Tax Evasion, Corruption and tax Loopholes," VfS Annual Conference 2016 (Augsburg): Demographic Change 145635, Verein für Socialpolitik / German Economic Association.
- Iftekhar Hasan & Chun‐Keung (Stan) Hoi & Qiang Wu & Hao Zhang, 2017. "Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance," Journal of Accounting Research, Wiley Blackwell, vol. 55(3), pages 629-668, June.
- Ángel Solano-Garcia, 2017.
"Fairness in tax compliance: A political competition model,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 19(5), pages 1026-1041, October.
- Ángel Solano García, 2014. "Fairness in Tax compliance: A Political Competition Model," ThE Papers 14/02, Department of Economic Theory and Economic History of the University of Granada..
- Kai A. Konrad & Tim Lohse & Salmai Qari, 2017.
"Compliance with Endogenous Audit Probabilities,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 119(3), pages 821-850, July.
- Kai A. Konrad & Tim Lohse & Salmai Qari, 2015. "Compliance with Endogenous Audit Probabilities," Discussion Papers of DIW Berlin 1493, DIW Berlin, German Institute for Economic Research.
- TODOR Silvia Paula & GHIUR Rodica & BREZEANU Petre, 2017. "The Degree Of Compliance Based On Vat In Romania Between 1995 And 2015," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 69(2), pages 154-169, August.
- Iftekhar Hasan & Chun‐Keung (Stan) Hoi & Qiang Wu & Hao Zhang, 2017.
"Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance,"
Journal of Accounting Research, Wiley Blackwell, vol. 55(3), pages 629-668, June.
- Hasan, Iftekhar & Hoi, Chun-Keung (Stan) & Wu, Qiang & Zhang, Hao, 2017. "Does social capital matter in corporate decisions? Evidence from corporate tax avoidance," Research Discussion Papers 21/2017, Bank of Finland.
- George Hondroyiannis & Dimitrios Papaoikonomou, 2017. "The effect of card payments on vat revenue in Greece," Working Papers 225, Bank of Greece.
- Dellas, Harris & Malliaropoulos, Dimitris & Papageorgiou, Dimitris & Vourvachaki, Evangelia, 2017.
"Fiscal Policy with an Informal Sector,"
CEPR Discussion Papers
12494, C.E.P.R. Discussion Papers.
- Harris Dellas & Dimitris Malliaropulos & Dimitris Papageorgiou & Evangelia Vourvachaki, 2017. "Fiscal policy with an informal sector," Working Papers 235, Bank of Greece.
- Biondi Yuri, 2017. "The Firm as an Enterprise Entity and the Tax Avoidance Conundrum: Perspectives from Accounting Theory and Policy," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 7(1), pages 1-8, April.
- Sugata Marjit & André Seidel & Marcel Thum, 2017.
"Tax Evasion, Corruption and Tax Loopholes,"
German Economic Review, Verein für Socialpolitik, vol. 18(3), pages 283-301, August.
- Marjit Sugata & Thum Marcel & Seidel André, 2017. "Tax Evasion, Corruption and Tax Loopholes," German Economic Review, De Gruyter, vol. 18(3), pages 283-301, August.
- Seidel, André & Marjit, Sugata, 2016. "Tax Evasion, Corruption and tax Loopholes," VfS Annual Conference 2016 (Augsburg): Demographic Change 145635, Verein für Socialpolitik / German Economic Association.
- Berrittella Maria & Cimino Filippo Alessandro, 2017. "An Assessment of Carousel Value-Added Tax Fraud in The European Carbon Market," Review of Law & Economics, De Gruyter, vol. 13(2), pages 1-19, July.
- Nicolas Jacquemet & Stéphane Luchini & Antoine Malézieux & Jason F. Shogren, 2017. "L’évasion fiscale est-elle un trait de personnalité ?. Une évaluation empirique des déterminants psychologiques de la « morale fiscale »," Revue économique, Presses de Sciences-Po, vol. 68(5), pages 809-828.
- Cécile Bazart & Aurélie Bonein, 2017.
"La force du symbole. Sommes-nous prêts à punir les fraudeurs ?,"
Revue économique, Presses de Sciences-Po, vol. 68(5), pages 829-841.
- Cécile Bazart & Aurélie Bonein, 2017. "La force du symbole. Sommes-nous prêts à punir les fraudeurs ?," Post-Print halshs-01683699, HAL.
- Christian Chavagneux, 2017. "Sortir les banques des paradis fiscaux," Revue d'économie financière, Association d'économie financière, vol. 0(4), pages 197-206.
- Cyril Chalendard, 2017.
"Using Internal and External Sources of Information to Reduce Customs Evasion,"
Working Papers
halshs-01451381, HAL.
- Cyril CHALENDARD, 2017. "Using Internal and External Sources of Information to Reduce Customs Evasion," Working Papers 201701, CERDI.
- Joel CARIOLLE & Cyril CHALENDARD & Anne-Marie GEOURJON & Bertrand LAPORTE, 2016.
"Décloisonner l’analyse des données pour appuyer la modernisation des douanes : une illustration à partir du Gabon,"
Working Papers
201618, CERDI.
- Joel CARIOLLE & Cyril CHALENDARD & Anne-Marie GEOURJON & Bertrand LAPORTE, 2017. "Décloisonner l’analyse des données pour appuyer la modernisation des douanes : une illustration à partir du Gabon," Working Papers 201722, CERDI.
- Joel Cariolle & Cyril Chalendard & Anne-Marie Geourjon & Bertrand Laporte, 2018. "Décloisonner l’analyse des données pour appuyer la modernisation des douanes : une illustration à partir du Gabon," Working Papers halshs-01390066, HAL.
- Joel Cariolle & Cyril Chalendard & Anne-Marie Geourjon & Bertrand Laporte, 2018. "Décloisonner l’analyse des données pour appuyer la modernisation des douanes : une illustration à partir du Gabon," CERDI Working papers halshs-01390066, HAL.
- Joël CARIOLLE & Cyril CHALENDARD & Anne-Marie GEOURJON & Bertrand LAPORTE, 2017. "Décloisonner l’analyse des données pour appuyer la modernisation des douanes : une illustration à partir du Gabon," Working Papers P173, FERDI.
- Joël CARIOLLE & Cyril CHALENDARD & Anne-Marie GEOURJON & Bertrand LAPORTE, 2017.
"Going beyond analysis of internal data to support customs modernization: a case study in Gabon,"
Working Papers
P173, FERDI.
- Joel Cariolle & Cyril Chalendard & Anne-Marie Geourjon & Bertrand Laporte, 2018. "Going beyond analysis of internal data to support customs modernization: A case study in Gabon," CERDI Working papers halshs-01677266, HAL.
- Joel Cariolle & Cyril Chalendard & Anne-Marie Geourjon & Bertrand Laporte, 2018. "Going beyond analysis of internal data to support customs modernization: A case study in Gabon," Working Papers halshs-01677266, HAL.
- Joel CARIOLLE & Cyril CHALENDARD & Anne-Marie GEOURJON & Bertrand LAPORTE, 2017. "Going beyond analysis of internal data to support customs modernization: A case study in Gabon," Working Papers 201723, CERDI.
- Ummad Mazhar & Juvaria Jafri, 2017.
"Can the Shadow Economy Undermine the Effect of Political Stability on Inflation? Empirical Evidence,"
Journal of Applied Economics, Taylor & Francis Journals, vol. 20(2), pages 395-420, November.
- Ummad Mazhar & Juvaria Jafri, 2017. "Can the shadow economy undermine the effect of political stability on inflation? Empirical evidence," Journal of Applied Economics, Universidad del CEMA, vol. 20, pages 395-420, November.
- Büttner, Thiess, 2017.
"Welfare Cost of the Real Estate Transfer Tax,"
VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking
168308, Verein für Socialpolitik / German Economic Association.
- Thiess Büttner, 2017. "Welfare Cost of the Real Estate Transfer Tax," CESifo Working Paper Series 6321, CESifo.
- Peter Egger & Michael Stimmelmayr, 2017. "Taxation and the Multinational Firm," CESifo Working Paper Series 6384, CESifo.
- Friedrich Schneider, 2017.
"Shadow Economies around the World: New Results for 158 Countries over 1991-2015,"
Economics working papers
2017-10, Department of Economics, Johannes Kepler University Linz, Austria.
- Leandro Medina & Friedrich Schneider, 2017. "Shadow Economies around the World: New Results for 158 Countries over 1991-2015," CESifo Working Paper Series 6430, CESifo.
- Friedrich Schneider, 2017. "Implausible Large Differences in the Sizes of Underground Economies in Highly Developed European Countries? A Comparison of Different Estimation Methods," CESifo Working Paper Series 6522, CESifo.
- Frank Fossen & Ray Rees & Davud Rostam-Afschar & Viktor Steiner, 2017. "How Do Entrepreneurial Portfolios Respond to Taxation?," CESifo Working Paper Series 6558, CESifo.
- Bortolotti, Stefania & Soraperra, Ivan & Sutter, Matthias & Zoller, Claudia, 2017.
"Too Lucky to Be True: Fairness Views under the Shadow of Cheating,"
IZA Discussion Papers
10877, Institute of Labor Economics (IZA).
- Stefania Bortolotti & Ivan Soraperra & Matthias Sutter & Claudia Zoller, 2017. "Too Lucky to be True - Fairness Views under the Shadow of Cheating," CESifo Working Paper Series 6563, CESifo.
- Dhammika Dharmapala & Vikramaditya Khanna, 2017. "Stock Market Reactions to India's 2016 Demonetization: Implications for Tax Evasion, Corruption, and Financial Constraints," CESifo Working Paper Series 6707, CESifo.
- Asatryan, Zareh & Peichl, Andreas, 2016.
"Responses of firms to tax, administrative and accounting rules: Evidence from Armenia,"
ZEW Discussion Papers
16-065, ZEW - Leibniz Centre for European Economic Research.
- Zareh Asatryan & Andreas Peichl, 2017. "Responses of Firms to Tax, Administrative and Accounting Rules: Evidence from Armenia," CESifo Working Paper Series 6754, CESifo.
- Thomas A. Gresik & Kai A. Konrad, 2017. "Tax Havens, Accounting Experts, and Fee-Setting Rules," CESifo Working Paper Series 6774, CESifo.
- Niels Johannesen & Tim Stolper, 2017. "The Deterrence Effect of Whistleblowing: An Event Study of Leaked Customer Information from Banks in Tax Havens," CESifo Working Paper Series 6784, CESifo.
- Garz, Marcel & Pagels, Verena, 2018.
"Cautionary tales: Celebrities, the news media, and participation in tax amnesties,"
Journal of Economic Behavior & Organization, Elsevier, vol. 155(C), pages 288-300.
- Marcel Garz & Verena Pagels, 2017. "Cautionary Tales: Celebrities, the News Media, and Participation in Tax Amnesties," CESifo Working Paper Series 6795, CESifo.
- Harju, Jarkko & Kauppinen, Ilpo & Ropponen, Olli, 2017.
"Firm Responses to an Interest Barrier: Empirical Evidence,"
Working Papers
90, VATT Institute for Economic Research.
- Jarkko Harju & Ilpo Kauppinen & Olli Ropponen, 2017. "Firm Responses to an Interest Barrier: Empirical Evidence," EconPol Working Paper 3, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Friedrich Schneider, 2017. "Estimating the Size of the Shadow Economies of Highly-developed Countries: Selected New Results," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 14(04), pages 44-53, February.
- Friedrich Schneider, 2017. "Estimating the Size of the Shadow Economies of Highly-developed Countries: Selected New Results," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 14(4), pages 44-53, 02.
- Cristina Mitaritonna & Sami Bensassi & Joachim Jarreau, 2017.
"Regional Integration and Informal Trade in Africa: Evidence from Benin's Borders,"
Working Papers
2017-21, CEPII research center.
- Sami Bensassi & Joachim Jarreau & Cristina Mitaritonna, 2019. "Regional Integration and Informal Trade in Africa: Evidence from Benin’s Borders," Post-Print hal-02053558, HAL.
- Leopoldo Fergusson & Carlos Molina & Juan Felipe Riaño, 2019.
"Consumers as VAT “Evaders†: Incidence, Social Bias, and Correlates in Colombia,"
Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Spring 20), pages 21-67, April.
- Leopoldo Fergusson & Carlos Molina & Juan Felipe Riaño, 2017. "I evade taxes, and so what? A new database and evidence from Colombia," Documentos CEDE 015444, Universidad de los Andes – Facultad de Economía – CEDE.
- Leopoldo Fergusson, 2019.
"Who wants violence? The political economy of conflict and state building in Colombia,"
Revista Cuadernos de Economía, Universidad Nacional de Colombia -FCE - CID, vol. 38(78), pages 671-700, November.
- Leopoldo Fergusson, 2017. "Who wants violence? The political economy of conflict and state building in Colombia," Documentos CEDE 015890, Universidad de los Andes – Facultad de Economía – CEDE.
- Francisco Eslava & Leopoldo Fergusson & Andrés Moya, 2017. "Política y Reconciliación: Una coyuntura crítica para la construcción de Estado," Documentos CEDE 015895, Universidad de los Andes – Facultad de Economía – CEDE.
- Francisco Eslava & Leopoldo Fergusson & Andrés Moya, 2017. "Politics and reconciliation: A critical juncture for state building," Documentos CEDE 015896, Universidad de los Andes – Facultad de Economía – CEDE.
- Eliasib Naher Rivera Aya & Liliana Catherine Suárez Báez, 2017. "Percepciones y actitudes de los ciudadanos residentes en Bogotá acerca del pago del impuesto al valor agregado -IVA-," Revista CIFE, Universidad Santo Tomás, vol. 19(31), pages 91-125, December.
- PAVIA Risa, 2017. "Tax evasion by domestic and foreign-owned Portuguese firms: a bunching analysis," LIDAM Discussion Papers CORE 2017020, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Maarten ‘t Riet & Arjan Lejour, 2018.
"Optimal tax routing: network analysis of FDI diversion,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1321-1371, October.
- van 't Riet, Maarten & Lejour, Arjen, 2017. "Optimal Tax Routing : Network Analysis of FDI Diversion," Discussion Paper 2017-022, Tilburg University, Center for Economic Research.
- Maarten van 't Riet & Arjan Lejour, 2017. "Optimal Tax Routing: Network Analysis of FDI diversion," CPB Discussion Paper 349, CPB Netherlands Bureau for Economic Policy Analysis.
- Maarten ‘t Riet & Arjan Lejour, 2018.
"Optimal tax routing: network analysis of FDI diversion,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1321-1371, October.
- van 't Riet, Maarten & Lejour, Arjen, 2017. "Optimal Tax Routing : Network Analysis of FDI Diversion," Discussion Paper 2017-022, Tilburg University, Center for Economic Research.
- Maarten van 't Riet & Arjan Lejour, 2017. "Optimal Tax Routing: Network Analysis of FDI diversion," CPB Discussion Paper 349.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
- van 't Riet, Maarten & Lejour, Arjen, 2017. "Optimal Tax Routing : Network Analysis of FDI Diversion," Other publications TiSEM 27bcdae9-6609-40d5-95df-d, Tilburg University, School of Economics and Management.
- Stefan Groot & Arjan Lejour, 2017. "Tax arbitrage incentives for mortgage prepayment behavior: Evidence from Dutch micro data," CPB Discussion Paper 350, CPB Netherlands Bureau for Economic Policy Analysis.
- Stefan Groot & Arjan Lejour, 2017. "Tax arbitrage incentives for mortgage prepayment behavior: Evidence from Dutch micro data," CPB Discussion Paper 350.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
- Remco Mocking & Joep Steegmans, 2017. "Capital structure determinants and adjustment speed: An empirical analysis of Dutch SMEs," CPB Discussion Paper 357, CPB Netherlands Bureau for Economic Policy Analysis.
- Remco Mocking & Joep Steegmans, 2017. "Capital structure determinants and adjustment speed: An empirical analysis of Dutch SMEs," CPB Discussion Paper 357.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
- Ryta Dziemianowicz, 2017. "Tax administrative costs as a component of tax transaction costs in Poland and other OECD countries," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, vol. 16(2), pages 123-140, June.
- Enrico Rubolino & Daniel Waldenström, 2019.
"Trends and gradients in top tax elasticities: cross-country evidence, 1900–2014,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(3), pages 457-485, June.
- Rubolino, Enrico & Waldenström, Daniel, 2017. "Trends and Gradients in Top Tax Elasticities: Cross-Country Evidence, 1900–2014," IZA Discussion Papers 10667, Institute of Labor Economics (IZA).
- Rubolino, Enrico & Waldenstr�m, Daniel, 2017. "Trends and gradients in top tax elasticities: Cross-country evidence, 1900-2014," CEPR Discussion Papers 11935, C.E.P.R. Discussion Papers.
- Rubolino, Enrico & Waldenström, Daniel, 2017. "Trends and Gradients in Top Tax Elasticities: Cross-country Evidence, 1900–2014," Working Paper Series 1160, Research Institute of Industrial Economics.
- 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, vol. 18(3), pages 261-289, September.
- Rubolino, Enrico & Waldenström, Daniel, 2017. "Tax Progressivity and Top Incomes: Evidence from Tax Reforms," Working Paper Series 1161, Research Institute of Industrial Economics.
- Rubolino, Enrico & Waldenstr�m, Daniel, 2017. "Tax progressivity and top incomes: Evidence from tax reforms," CEPR Discussion Papers 11936, C.E.P.R. Discussion Papers.
- Rubolino, Enrico & Waldenström, Daniel, 2017. "Tax Progressivity and Top Incomes: Evidence from Tax Reforms," IZA Discussion Papers 10666, Institute of Labor Economics (IZA).
- Ellul, Andrew & Pagano, Marco, 2019.
"Corporate leverage and employees’ rights in bankruptcy,"
Journal of Financial Economics, Elsevier, vol. 133(3), pages 685-707.
- Andrew Ellul & Marco Pagano, 2017. "Corporate Leverage and Employees’ Rights in Bankruptcy," CSEF Working Papers 472, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 19 Mar 2019.
- Ellul, Andrew & Pagano, Marco, 2017. "Corporate Leverage and Employees' Rights in Bankruptcy," CEPR Discussion Papers 12033, C.E.P.R. Discussion Papers.
- Andrew Ellul & Marco Pagano, 2017. "Corporate Leverage and Employees’ Rights in Bankruptcy," EIEF Working Papers Series 1706, Einaudi Institute for Economics and Finance (EIEF), revised Feb 2019.
- Harris Dellas & Dimitris Malliaropulos & Dimitris Papageorgiou & Evangelia Vourvachaki, 2017.
"Fiscal policy with an informal sector,"
Working Papers
235, Bank of Greece.
- Dellas, Harris & Malliaropoulos, Dimitris & Papageorgiou, Dimitris & Vourvachaki, Evangelia, 2017. "Fiscal Policy with an Informal Sector," CEPR Discussion Papers 12494, C.E.P.R. Discussion Papers.
- Ярослав Петров, 2017. "Принос На Международните Мисии При Изграждане Институциите За Финансово Разузнаване На Република Косово," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 13(13 Year 2), pages 196-212.
- Гергана Николова, 2017. "Особености На Данъчния Контрол При Установяване И Реализиране На Солидарната Отговорност По Закона За Данък Върху Добавената Стойност," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 13(13 Year 2), pages 373-386.
- Boyko Petev, 2017. "Specific Vat Regimes In The Eu - Methodical Cases And Solutions," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 70-82.
- Бойко Петев, 2017. "Специфични Режими На Облагане С Ддс В Ес – Методически Казуси И Решения," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 75-88.
- Sami Bensassi & Joachim Jarreau & Cristina Mitaritonna, 2017. "Trade barriers and informality of trade: evidence from Benin's borders," Working Papers DT/2017/11, DIAL (Développement, Institutions et Mondialisation).
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