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Size-dependent tax enforcement and compliance: Global evidence and aggregate implications

Citations

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Cited by:

  1. Era Dabla-Norris & Mark Gradstein & Fedor Miryugin & Florian Misch, 2019. "Productivity and Tax Evasion," CESifo Working Paper Series 8002, CESifo.
  2. Denis Cogneau & Yannick Dupraz & Justine Knebelmann & Sandrine Mesplé-Somps, 2021. "Taxation in Africa from Colonial Times to Present Evidence from former French colonies 1900-2018," Working Papers halshs-03420664, HAL.
  3. Konstantinos S. Skandalis & Dimitra Skandali, 2025. "Can FinTech Close the VAT Gap? An Entrepreneurial, Behavioral, and Technological Analysis of Tourism SMEs," FinTech, MDPI, vol. 4(3), pages 1-19, August.
  4. Chen, An & Hieber, Peter & Sureth, Caren, 2022. "Pay for tax certainty? Advance tax rulings for risky investment under multi-dimensional tax uncertainty," arqus Discussion Papers in Quantitative Tax Research 273, arqus - Arbeitskreis Quantitative Steuerlehre.
  5. Lopez-Martin, Bernabe & Perez-Reyna, David, 2021. "Contracts, firm dynamics, and aggregate productivity," Journal of Economic Dynamics and Control, Elsevier, vol. 130(C).
  6. Chan, Ho Fai & Gangl, Katharina & Supriyadi, Mohammad Wangsit & Torgler, Benno, 2023. "The effects of increased monitoring on high wealth individuals: Evidence from a quasi-natural experiment in Indonesia," Journal of Economic Behavior & Organization, Elsevier, vol. 215(C), pages 244-267.
  7. Holz, Justin E. & List, John A. & Zentner, Alejandro & Cardoza, Marvin & Zentner, Joaquin E., 2023. "The $100 million nudge: Increasing tax compliance of firms using a natural field experiment," Journal of Public Economics, Elsevier, vol. 218(C).
  8. Zhu, Jun & Yang, Zhiwei, 2024. "How does flexible tax enforcement affect TFP? China’s exceptional approach," Journal of Asian Economics, Elsevier, vol. 94(C).
  9. Tamkoç, M. Nazım, 2024. "Bribery, plant size and size dependent distortions," Journal of Development Economics, Elsevier, vol. 171(C).
  10. Ando, Sakai, 2021. "Size-dependent policies and risky firm creation," Journal of Public Economics, Elsevier, vol. 197(C).
  11. Sandra Aulia & Haula Rosdiana & Inayati Inayati, 2022. "Trust, Power, and Tax Risk into the “Slippery Slope”: A Corporate Tax Compliance Model," Sustainability, MDPI, vol. 14(22), pages 1-18, November.
  12. Enrico Di Gregorio & Matteo Paradisi & Elia Sartori, 2024. "Audit Rule Disclosure and Tax Compliance," CSEF Working Papers 729, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
  13. Hang, Jing & Zhan, Chaoqun, 2023. "Government procurement and resource misallocation: Evidence from China," Journal of Economic Behavior & Organization, Elsevier, vol. 216(C), pages 568-589.
  14. Fan, Ziying & Liu, Yu, 2020. "Tax Compliance and Investment Incentives: Firm Responses to Accelerated Depreciation in China," Journal of Economic Behavior & Organization, Elsevier, vol. 176(C), pages 1-17.
  15. Sánchez-Ballesta, Juan Pedro & Yagüe, José, 2023. "Tax avoidance and the cost of debt for SMEs: Evidence from Spain," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(2).
  16. Drahomir Klimsa & Robert Ullmann, 2023. "Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(4), pages 1002-1035, August.
  17. Duyen Hai My Le & Hang Nguyen Minh & Duong Thi Thuy Lien & Thi Ngoc Oanh Nguyen & Chau Thi Thanh Nguyen & Chi Nguyen Thi Kim & Kim Quoc Trung Nguyen, 2025. "Firm size as a moderator in the relationship between tax compliance and business performance: a study of Vietnamese enterprises," International Journal of Economics and Business Research, Inderscience Enterprises Ltd, vol. 29(17), pages 1-20.
  18. Pierre Cahuc & Pauline Carry & Franck Malherbet & Pedro S. Martins, 2023. "Spillover effects of employment protection," Nova SBE Working Paper Series wp655, Universidade Nova de Lisboa, Nova School of Business and Economics.
  19. Gil, Patricia & Holz, Justin & List, John A. & Simon, Andrew & Zentner, Alejandro, 2024. "Toward an understanding of tax amnesty take-up: Evidence from a natural field experiment," Journal of Public Economics, Elsevier, vol. 239(C).
  20. Patricia Gil & Justin E. Holz & John A. List & Andrew Simon & Alejandro Zentner, 2023. "Toward an Understanding of Tax Amnesties: Theory and Evidence from a Natural Field Experiment," NBER Working Papers 31210, National Bureau of Economic Research, Inc.
  21. Guo, Jang-Ting & Hung, Fu-Sheng, 2020. "Tax evasion and financial development under asymmetric information in credit markets," Journal of Development Economics, Elsevier, vol. 145(C).
  22. Muhammad Khudadad Chatta, 2020. "Do Deadline Extensions Encourage Tax Filing? Evidence from Pakistan," CSAE Working Paper Series 2020-21, Centre for the Study of African Economies, University of Oxford.
  23. Joel Slemrod & Tejaswi Velayudhan, 2022. "The VAT at 100: A Retrospective Survey and Agenda for Future Research," Public Finance Review, , vol. 50(1), pages 4-32, January.
  24. Raffaella Coppier & Elisabetta Michetti & Luisa Scaccia, 2025. "Correction to: Size‑Dependent Enforcement, Tax Evasion and Dimensional Trap," Computational Economics, Springer;Society for Computational Economics, vol. 65(2), pages 613-614, February.
  25. Cheng, Maoyong & Fan, Ziying & Feng, Chen & Tian, Binbin, 2024. "Cultural norms and tax compliance: Evidence from China," Journal of Economic Behavior & Organization, Elsevier, vol. 227(C).
  26. Coppier, Raffaella & Michetti, Elisabetta & Scaccia, Luisa, 2024. "Dimensional traps in evasion models and their effects on industrial structure," Economic Modelling, Elsevier, vol. 132(C).
  27. Bussy, Adrien, 2023. "Corporate tax evasion: Evidence from international trade," European Economic Review, Elsevier, vol. 159(C).
  28. Irene Di Marzio & Sauro Mocetti & Enrico Rubolino, 2024. "The market externalities of tax evasion," Temi di discussione (Economic working papers) 1467, Bank of Italy, Economic Research and International Relations Area.
  29. Gustavo de Souza, 2020. "Employment and Welfare Effects of the Quota for Disabled Workers in Brazil," Working Paper Series WP 2023-11, Federal Reserve Bank of Chicago.
  30. Song, Gaoya & Li, Quan, 2025. "Big data in tax enforcement and trade credit: Evidence from China," Research in International Business and Finance, Elsevier, vol. 76(C).
  31. 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.
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