IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Log in (now much improved!)

Citations for "Income tax evasion: a theoretical analysis"

by Allingham, Michael G. & Sandmo, Agnar

For a complete description of this item, click here. For a RSS feed for citations of this item, click here.
as in new window

  1. Simon Loretz & Padraig J. Moore, 2009. "Corporate tax competition between firms," Working Papers 2009/19, Institut d'Economia de Barcelona (IEB).
  2. Heinemann, Friedrich & Kocher, Martin G., 2010. "Tax compliance under tax regime changes," ZEW Discussion Papers 10-020, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  3. Erich Kirchler & Stephan Muehlbacher & Barbara Kastlunger & Ingrid Wahl, 2007. "Why Pay Taxes? A Review of Tax Compliance Decisions," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0730, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  4. Dudley, L. & Montmarquette, C., 1986. "Bureaucratic Corruption As a Constraint on Voter Choice," Cahiers de recherche 8635, Universite de Montreal, Departement de sciences economiques.
  5. Colin C. Williams, 2014. "Confronting the Shadow Economy," Books, Edward Elgar Publishing, number 15370.
  6. Sara LaLumia & James Sallee, 2011. "The Value of Honesty: Empirical Estimates from the Case of the Missing Children," Department of Economics Working Papers 2011-05, Department of Economics, Williams College.
  7. Georg Zaklan & Frank Westerhoff & Dietrich Stauffer, 2008. "Analysing tax evasion dynamics via the Ising model," Papers 0801.2980, arXiv.org.
  8. Wolfram F. Richter & Robin Boadway, 2001. "Trading Off Tax Distortion and Tax Evasion," CESifo Working Paper Series 505, CESifo Group Munich.
  9. Fortin, Bernard & Marceau, Nicolas & Savard, Luc, 1997. "Taxation, wage controls and the informal sector," Journal of Public Economics, Elsevier, vol. 66(2), pages 293-312, November.
  10. V. Joseph Hotz & John Karl Scholz, 2001. "The Earned Income Tax Credit," NBER Working Papers 8078, National Bureau of Economic Research, Inc.
  11. Helen V. Tauchen & Ann Dryden Witte & Kurt J. Beron, 1989. "Tax Compliance: An Investigation Using Individual TCMP Data," NBER Working Papers 3078, National Bureau of Economic Research, Inc.
  12. Cerqueti, Roy & Coppier, Raffaella, 2011. "Economic growth, corruption and tax evasion," Economic Modelling, Elsevier, vol. 28(1-2), pages 489-500, January.
  13. repec:cuf:journl:y:2013:v:14:i:1:n:2:albuquerque is not listed on IDEAS
  14. Simonovits, András, 2009. "Keresetbevallás és újraelosztás az együttélő nemzedékek modelljében
    [Underreported earnings and redistribution in the overlapping-generations model]
    ," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 101-118.
  15. Dan Anderberg, 2006. "A Dynamic Model of the Black Economy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 61(4), pages 447-461, February.
  16. Andras Simonovits, 2013. "Does Higher Tax Morale Imply Higher Optimal Labor Income Tax Rate?," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 2, pages 97-114, June.
  17. Casagrande, Alberto & Cagno, Daniela Di & Pandimiglio, Alessandro & Spallone, Marco, 2015. "The effect of competition on tax compliance: The role of audit rules and shame," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 59(C), pages 96-110.
  18. Mark A Roberts, 2013. "Fiscal rules and the maximum sustainable size of the public debt in the Diamond overlapping generations model," Discussion Papers 2013/07, University of Nottingham, Centre for Finance, Credit and Macroeconomics (CFCM).
  19. Ibanez, Marcela & Carlsson, Fredrik, 2010. "A survey-based choice experiment on coca cultivation," Journal of Development Economics, Elsevier, vol. 93(2), pages 249-263, November.
  20. Benno Torgler & Kristina Murphy, 2004. "Tax Morale in Australia: What Shapes it and Has it Changed over Time?," CREMA Working Paper Series 2004-04, Center for Research in Economics, Management and the Arts (CREMA).
  21. L. A. Franzoni, 1996. "Punishment and Grace: on the Economics of Permanent Amnesties," Working Papers 252, Dipartimento Scienze Economiche, Universita' di Bologna.
  22. Jordi Caballe & Judith Panadés, 2004. "Cost Uncertainty and Taxpayer Compliance," Working Papers 127, Barcelona Graduate School of Economics.
  23. Besfamille, Martin & De Donder, Philippe & Lozachmeur, Jean-Marie, 2009. "The Political Economy of the (Weak) Enforcement of Sales Tax," CEPR Discussion Papers 7108, C.E.P.R. Discussion Papers.
  24. Cécile Bazart, 2002. "Les comportements de fraude fiscale. Le face à face contribuables — administration fiscale," Revue Française d'Économie, Programme National Persée, vol. 16(4), pages 171-212.
  25. Torgler, Benno & Schneider, Friedrich & Schaltegger, Christoph A., 2007. "With or Against the People? The Impact of a Bottom-Up Approach on Tax Morale and the Shadow Economy," Berkeley Olin Program in Law & Economics, Working Paper Series qt6331x6vz, Berkeley Olin Program in Law & Economics.
  26. Pablo Serra, 2000. "Measuring the Performance of Chile's Tax Administration," Documentos de Trabajo 77, Centro de Economía Aplicada, Universidad de Chile.
  27. Litina, Anastasia & Palivos, Theodore, 2014. "Corruption, Tax Evasion and Social Values," MPRA Paper 58438, University Library of Munich, Germany.
  28. Fisman, Raymond & Wei, Shang-Jin, 2001. "Tax Rates and Tax Evasion: Evidence from 'Missing Imports' in China," CEPR Discussion Papers 3089, C.E.P.R. Discussion Papers.
  29. repec:npf:wpaper:08 is not listed on IDEAS
  30. Lassen, David Dreyer, 2007. "Ethnic divisions, trust, and the size of the informal sector," Journal of Economic Behavior & Organization, Elsevier, vol. 63(3), pages 423-438, July.
  31. Joel Slemrod, 2004. "The Economics of Corporate Tax Selfishness," NBER Working Papers 10858, National Bureau of Economic Research, Inc.
  32. Demirbag, Mehmet & Frecknall-Hughes, Jane & Glaister, Keith W. & Tatoglu, Ekrem, 2013. "Ethics and taxation: A cross-national comparison of UK and Turkish firms," International Business Review, Elsevier, vol. 22(1), pages 100-111.
  33. Levaggi, Rosella & Menoncin, Francesco, 2012. "Tax audits, fines and optimal tax evasion in a dynamic context," Economics Letters, Elsevier, vol. 117(1), pages 318-321.
  34. Niels Fredriksen & Peter Hansen & Henrik Jacobsen & Peter Sørensen, 1995. "Subsidising consumer services: effects on employment, welfare and the informal economy," Fiscal Studies, Institute for Fiscal Studies, vol. 16(2), pages 71-93, May.
  35. Annette Alstadsæter & Martin Jacob, 2013. "The Effect of Awareness and Incentives on Tax Evasion," CESifo Working Paper Series 4369, CESifo Group Munich.
  36. Philipp Meyer-Brauns, 2014. "Optimal Auditing with Heterogeneous Audit Perceptions," Working Papers tax-mpg-rps-2014-06, Max Planck Institute for Tax Law and Public Finance.
  37. Giorgio Coricelli & Mateus Joffily & Claude Montmarquette & Marie Claire Villeval, 2007. "Tax Evasion: Cheating Rationally or Deciding Emotionally?," Post-Print hal-00196332, HAL.
  38. Kent Matthews & Jean Lloyd-Williams, 2001. "The VAT-Evading Firm and VAT Evasion: An Empirical Analysis," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 8(1), pages 39-49.
  39. Waud, Roger N, 1988. "Tax Aversion, Optimal Tax Rates, and Indexation," Public Finance = Finances publiques, , vol. 43(2), pages 310-25.
  40. Epstein, Gil S. & Gang, Ira N., 2009. "Why Pay Taxes When No One Else Does?," IZA Discussion Papers 4153, Institute for the Study of Labor (IZA).
  41. Bruno Chiarini & Elisabetta Marzano & Friedrich Schneider, 2013. "Tax rates and tax evasion: an empirical analysis of the long-run aspects in Italy," European Journal of Law and Economics, Springer, vol. 35(2), pages 273-293, April.
  42. James Alm, 2012. "Designing Alternative Strategies to Reduce Tax Evasion," Chapters, in: Tax Evasion and the Shadow Economy, chapter 2 Edward Elgar Publishing.
  43. Roman Horvath & Eva Kolomaznikova, 2002. "Individual Decision-Making to Commit a Crime: Early Models," Law and Economics 0210001, EconWPA.
  44. Gerald Eisenkopf & Ruslan Gurtoviy & Verena Utikal, 2011. "Size Matters - When it Comes to Lies," Working Paper Series of the Department of Economics, University of Konstanz 2011-14, Department of Economics, University of Konstanz.
  45. Polito, Vito, 2011. "Up or down? Capital income taxation in the United States and the United Kingdom," Cardiff Economics Working Papers E2011/13, Cardiff University, Cardiff Business School, Economics Section.
  46. repec:hal:journl:halshs-00706777 is not listed on IDEAS
  47. Privileggi, Fabio, 2007. "The cutoff policy of taxation when CRRA taxpayers differ in risk aversion coefficients and income: a proof," POLIS Working Papers 99, Institute of Public Policy and Public Choice - POLIS.
  48. Ronconi, Lucas & Zarazaga S.J., Rodrigo, 2015. "Labor Exclusion and the Erosion of Citizenship Responsibilities," World Development, Elsevier, vol. 74(C), pages 453-461.
  49. Timothy Besley & Torsten Persson, 2014. "Why Do Developing Countries Tax So Little?," Journal of Economic Perspectives, American Economic Association, vol. 28(4), pages 99-120, Fall.
  50. Johannes Becker & Ronald B. Davies, 2014. "A Negotiation-Based Model of Tax-Induced Transfer Pricing," Working Papers 201411, School of Economics, University College Dublin.
  51. Calvet Christian, Roberta & Alm, James, 2014. "Empathy, sympathy, and tax compliance," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 62-82.
  52. Erling Eide & Kristine von Simson & Steinar Strøm, 2010. "Rank Dependent Utility, Tax Evasion and Labor Supply," CESifo Working Paper Series 3213, CESifo Group Munich.
  53. Katharina Gangl & Stephan Muehlbacher & Manon de Groot & Sjoerd Goslinga & Eva Hofmann & Christoph Kogler & Gerrit Antonides & Erich Kirchler, 2013. ""How can I help you?" Perceived Service Orientation of Tax Authorities and Tax Compliance," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(4), pages 487-510, December.
  54. Mauricio Vargas, 2015. "Informality in Paraguay; Macro-Micro Evidence and Policy Implications," IMF Working Papers 15/245, International Monetary Fund.
  55. Bruno S. Frey & Benno Torgler, 2004. "Taxation and Conditional Taxation," Working Papers 2004/7, Institut d'Economia de Barcelona (IEB).
  56. Sebastian Eichfelder & Chantal Kegels, 2012. "Compliance costs caused by agency action? Empirical evidence and implications for tax compliance," Schumpeter Discussion Papers sdp12005, Universitätsbibliothek Wuppertal, University Library.
  57. Mathieu Lefebvre & Pierre Pestieau & Arno Riedl & Marie-Claire Villeval, 2011. "Tax Evasion, Welfare Fraud, and the « Broken Windows » Effect : An Experiment in Belgium, France and the Netherlands," Working Papers 1116, Groupe d'Analyse et de Théorie Economique (GATE), Centre national de la recherche scientifique (CNRS), Université Lyon 2, Ecole Normale Supérieure.
  58. Mittone, Luigi, 2006. "Dynamic behaviour in tax evasion: An experimental approach," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 35(5), pages 813-835, October.
  59. Benno Torgler & Friedrich Schneider, 2007. "What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries," Social Science Quarterly, Southwestern Social Science Association, vol. 88(2), pages 443-470.
  60. Santiago Chelala & Victoria Giarrizzo, 2014. "Evasión de impuestos en Argentina: un análisis experimental de la eficiencia de premios y castigos al contribuyente," REVISTA FINANZAS Y POLÍTICA ECONÓMICA, UNIVERSIDAD CATOLICA DE COLOMBIA, September.
  61. Agnar Sandmo, 2002. "Efficient Environmental Policy with Imperfect Compliance," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 23(1), pages 85-103, September.
  62. Tan, Fangfang & Yim, Andrew, 2014. "Can strategic uncertainty help deter tax evasion? An experiment on auditing rules," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 161-174.
  63. Dóra Benedek & Orsolya Lelkes, 2011. "The Distributional Implications of Income Under‐Reporting in Hungary," Fiscal Studies, Institute for Fiscal Studies, vol. 32(4), pages 539-560, December.
  64. Baumann, Florian & Friehe, Tim, 2012. "On the evasion of employment protection legislation," Labour Economics, Elsevier, vol. 19(1), pages 9-17.
  65. Laszlo Goerke, 2013. "Relative Consumption and Tax Evasion," IAAEU Discussion Papers 201301, Institute of Labour Law and Industrial Relations in the European Union (IAAEU).
  66. Simonovits, András, 2010. "Adómorál és adórendszer
    [Tax morality and progressive wage tax]
    ," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(6), pages 481-496.
  67. Lin, Wen-Zhung & Yang, C. C., 2001. "A dynamic portfolio choice model of tax evasion: Comparative statics of tax rates and its implication for economic growth," Journal of Economic Dynamics and Control, Elsevier, vol. 25(11), pages 1827-1840, November.
  68. Odd Erik Nygård & Joel Slemrod & Thor Olav Thoresen, 2016. "Distributional Implications of Joint Tax Evasion," CESifo Working Paper Series 5915, CESifo Group Munich.
  69. Zsombor Z. Méder & András Simonovits & János Vincze, 2012. "Tax Morale and Tax Evasion: Social Preferences and Bounded Rationality," Working Papers 1202, Department of Mathematical Economics and Economic Analysis, Corvinus University of Budapest.
  70. Heiner Schmittdiel, 2014. "Are CEOs incentivized to avoid Corporate Taxes? - Empirical Evidence on Managerial Bonus Contracts," Tinbergen Institute Discussion Papers 14-048/VII, Tinbergen Institute.
  71. Holler, Marianne & Hoelzl, Erik & Kirchler, Erich & Leder, Susanne & Mannetti, Lucia, 2008. "Framing of information on the use of public finances, regulatory fit of recipients and tax compliance," Journal of Economic Psychology, Elsevier, vol. 29(4), pages 597-611, August.
  72. Prado, Mauricio, 2011. "Government policy in the formal and informal sectors," European Economic Review, Elsevier, vol. 55(8), pages 1120-1136.
  73. Claudio Agostini & Claudia Martinez, 2013. "Tax Credits Response to Tax Enforcement: Evidence from a Quasi-Experiment in Chile," Working Papers wp_029, Adolfo Ibáñez University, School of Government.
  74. Raj Chetty, 2009. "Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance," American Economic Journal: Economic Policy, American Economic Association, vol. 1(2), pages 31-52, August.
  75. Joel Slemrod, 2009. "Old George Orwell Got it Backward: Some Thoughts on Behavioral Tax Economics," CESifo Working Paper Series 2777, CESifo Group Munich.
  76. Jordi Caballé & Ariadna Dumitrescu, 2016. "Disclosure of Corporate Tax Reports, Tax Enforcement, and Insider Trading," Working Papers 911, Barcelona Graduate School of Economics.
  77. Kastlunger, Barbara & Lozza, Edoardo & Kirchler, Erich & Schabmann, Alfred, 2013. "Powerful authorities and trusting citizens: The Slippery Slope Framework and tax compliance in Italy," Journal of Economic Psychology, Elsevier, vol. 34(C), pages 36-45.
  78. Erlend E. Bø & Joel Slemrod & Thor O. Thoresen, 2014. "Taxes on the internet. Deterrence effects of public disclosure," Discussion Papers 770, Statistics Norway, Research Department.
  79. Paola Profeta & Simona Scabrosetti, 2010. "The Political Economy of Taxation," Books, Edward Elgar Publishing, number 13258.
  80. Prinz, Aloys & Muehlbacher, Stephan & Kirchler, Erich, 2014. "The slippery slope framework on tax compliance: An attempt to formalization," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 20-34.
  81. Dulleck, Uwe & Fooken, Jonas & Newton, Cameron & Ristl, Andrea & Schaffner, Markus & Torgler, Benno, 2016. "Tax compliance and psychic costs: Behavioral experimental evidence using a physiological marker," Journal of Public Economics, Elsevier, vol. 134(C), pages 9-18.
  82. Bayer, Ralph & Cowell, Frank, 2016. "Tax compliance by firms and audit policy," Research in Economics, Elsevier, vol. 70(1), pages 38-52.
  83. Gauthier, Bernard & Gersovitz, Mark, 1997. "Revenue erosion through exemption and evasion in Cameroon, 1993," Journal of Public Economics, Elsevier, vol. 64(3), pages 407-424, June.
  84. Fochmann, Martin & Kroll, Eike B., 2014. "The effects of rewards on tax compliance decisions," arqus Discussion Papers in Quantitative Tax Research 163, arqus - Arbeitskreis Quantitative Steuerlehre.
  85. Nelson Leitão Paes, 2011. "O Parcelamento Tributário E Seus Efeitossobre O Comportamento Dos Contribuintes," Anais do XXXVIII Encontro Nacional de Economia [Proceedings of the 38th Brazilian Economics Meeting] 160, ANPEC - Associação Nacional dos Centros de Pósgraduação em Economia [Brazilian Association of Graduate Programs in Economics].
  86. Vesa Kanniainen & Jenni Pääkkönen, 2010. "Do the catholic and protestant countries differ by their tax morale?," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 37(3), pages 271-290, July.
  87. Pietro Battiston & Simona Gamba, 2016. "The Impact of Social Pressure on Tax Compliance: a Field Experiment," FBK-IRVAPP Working Papers 2016-04, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation.
  88. Erling Eide, 2001. "Rank dependent expected utility models of tax evasion," ICER Working Papers 27-2001, ICER - International Centre for Economic Research.
  89. Slemrod, Joel & Yitzhaki, Shlomo, 2002. "Tax avoidance, evasion, and administration," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 22, pages 1423-1470 Elsevier.
  90. Axel Dreher & Christos Kotsogiannis & Steve McCorriston, 2005. "How do Institutions Affect Corruption and the Shadow Economy?," Public Economics 0502012, EconWPA, revised 24 Feb 2005.
  91. Falkinger, Josef, 1995. "Tax evasion, consumption of public goods and fairness," Journal of Economic Psychology, Elsevier, vol. 16(1), pages 63-72, March.
  92. Eduardo Zilberman, 2016. "Audits or Distortions: The Optimal Scheme to Enforce Self-Employment Income Taxes," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 18(4), pages 511-544, 08.
  93. Philipp Doerrenberg & Andreas Peichl, 2013. "Progressive taxation and tax morale," Public Choice, Springer, vol. 155(3), pages 293-316, June.
  94. Catalina Granda-Carvajal, 2012. "Macroeconomic Implications of the Underground Sector: Challenging the Double Business Cycle Approach," Economic Analysis and Policy, Elsevier, vol. 42(2), pages 237-256, September.
  95. Tennyson, Sharon, 1997. "Economic institutions and individual ethics: A study of consumer attitudes toward insurance fraud," Journal of Economic Behavior & Organization, Elsevier, vol. 32(2), pages 247-265, February.
  96. Dirk Schindler & Guttorm Schjelderup, 2013. "Transfer Pricing and Debt Shifting in Multinationals," CESifo Working Paper Series 4381, CESifo Group Munich.
  97. Laszlo Goerke, 2008. "Tax Overpayments, Tax Evasion, and Book-Tax Differences," CESifo Working Paper Series 2212, CESifo Group Munich.
  98. Cathleen Johnson & David Masclet & Claude Montmarquette, 2008. "The Effect of Perfect Monitoring of Matched Income on Sales Tax Compliance: An Experimental Investigation," CIRANO Working Papers 2008s-17, CIRANO.
  99. Garrido, Nicolás & Mittone, Luigi, 2013. "An agent based model for studying optimal tax collection policy using experimental data: The cases of Chile and Italy," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 42(C), pages 24-30.
  100. James Alm, 2014. "Tax evasion, labor market effects, and income distribution," IZA World of Labor, Institute for the Study of Labor (IZA), pages 91, October.
  101. Chand, Sheetal K. & Moene, Karl O., 1999. "Controlling Fiscal Corruption," World Development, Elsevier, vol. 27(7), pages 1129-1140, July.
  102. Laszlo Goerke, 2015. "Income tax buyouts and income tax evasion," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(1), pages 120-143, February.
  103. Yoshio Kamijo & Takehito Masuda & Hiroshi Uemura, 2015. "Who is audited? Experimental study on rule-based and human tax auditing schemes," Working Papers SDES-2015-9, Kochi University of Technology, School of Economics and Management, revised Jan 2015.
  104. Eide, Erling & Rubin, Paul H. & Shepherd, Joanna M., 2006. "Economics of Crime," Foundations and Trends(R) in Microeconomics, now publishers, vol. 2(3), pages 205-279, December.
  105. Doligalski, Pawel; Rojas, Luis E., 2016. "Optimal Redistribution with a Shadow Economy," Economics Working Papers ECO2016/11, European University Institute.
  106. Andreas Diekmann & Wojtek Przepiorka & Heiko Rauhut, 2011. "Lifting the veil of ignorance: An experiment on the contagiousness of norm violations," Discussion Papers 2011004, University of Oxford, Nuffield College.
  107. Nielsen, Søren Bo & Schindler, Dirk & Schjelderup, Guttorm, 2014. "Abusive Transfer Pricing and Economic Activity," Discussion Papers 2014/21, Department of Business and Management Science, Norwegian School of Economics.
  108. Erard, Brian, 1997. "Self-selection with measurement errors A microeconometric analysis of the decision to seek tax assistance and its implications for tax compliance," Journal of Econometrics, Elsevier, vol. 81(2), pages 319-356, December.
  109. Costas Azariadis & Yannis M. Ioannides, 2014. "Thinking About Corruption in Greece," Discussion Papers Series, Department of Economics, Tufts University 0783, Department of Economics, Tufts University.
  110. Marie-Claire Villeval & Bernard Fortin & Guy Lacroix, 2005. "Tax Evasion and Social Interactions," Working Papers 0410, Groupe d'Analyse et de Théorie Economique (GATE), Centre national de la recherche scientifique (CNRS), Université Lyon 2, Ecole Normale Supérieure.
  111. Torgler, Benno & Demir, Ihsan C. & Macintyre, Alison & Schaffner, Markus, 2008. "Causes and Consequences of Tax Morale: An Empirical Investigation," Economic Analysis and Policy, Elsevier, vol. 38(2), pages 313-339, September.
  112. Jean-Louis ARCAND & Grégoire ROTA-GRAZIOSI, 2004. "Tax Compliance and Rank-Dependent Expected Utility," Working Papers 200403, CERDI.
  113. Sanjit Dhami & Ali al-Nowaihi, 2005. "Why Do People Pay Taxes? Prospect Theory Versus Expected Utility Theory," Discussion Papers in Economics 05/23, Department of Economics, University of Leicester, revised Aug 2006.
  114. David E. A. Giles & Gugsa T. Werkneh & Betty J. Johnson, 1999. "Asymmetric Responses of the Underground Economy to Tax Changes: Evidence From New Zealand Data," Econometrics Working Papers 9911, Department of Economics, University of Victoria.
  115. Marcelo Bérgolo & Guillermo Cruces, 2014. "Work and tax evasion incentive effects of social insurance programs. Evidence from an employment-based benefit extension," Documentos de Trabajo (working papers) 14-19, Instituto de Economía - IECON.
  116. Gahvari, Firouz & Micheletto, Luca, 2014. "The Friedman rule in an overlapping-generations model with nonlinear taxation and income misreporting," Journal of Public Economics, Elsevier, vol. 119(C), pages 10-23.
  117. Barth, Erling & Ognedal, Tone, 2005. "Unreported Labour," IZA Discussion Papers 1893, Institute for the Study of Labor (IZA).
  118. Gerald Pech & Bernhard Neumaerker, 2002. "The Role of Beliefs for the Sustainability of the Fiscal Constitution," CRIEFF Discussion Papers 0213, Centre for Research into Industry, Enterprise, Finance and the Firm.
  119. Cummings, Ronald G. & Martinez-Vazquez, Jorge & McKee, Michael & Torgler, Benno, 2009. "Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 70(3), pages 447-457, June.
  120. Choi, Jay Pil & Thum, Marcel, 2003. "Corruption and the shadow economy," Dresden Discussion Paper Series in Economics 02/03, Technische Universität Dresden, Faculty of Business and Economics, Department of Economics.
  121. James Alm & Jeremy Clark & Kara Leibel, 2016. "Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States," Southern Economic Journal, Southern Economic Association, vol. 82(3), pages 725-747, January.
  122. Abraham, Martin & Lorek, Kerstin & Richter, Friedemann & Wrede, Matthias, 2014. "Strictness of tax compliance norms: A factorial survey on the acceptance of inheritance tax evasion in Germany," FAU Discussion Papers in Economics 07/2014, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics.
  123. Bruno Chiarini & Simona Monteleone, 2016. "Discretionary policy, strategic complementarity and tax evasion: a strategic analysis of the Italian audit mechanism," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 33(1), pages 99-117, April.
  124. Lee, Kangoh, 2016. "Morality, tax evasion, and equity," Mathematical Social Sciences, Elsevier, vol. 82(C), pages 97-104.
  125. Koch, Christian & Müller, Cornelius, 2015. "Anticipated Tax Amnesties and Tax Compliance: An Experimental Study," Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112991, Verein für Socialpolitik / German Economic Association.
  126. Johannes Becker & Ronald B. Davies, 2015. "Negotiated Transfer Prices," Working Papers 201527, School of Economics, University College Dublin.
  127. Farid Ameur & Mohamed Tkiouat, 2016. "A Contribution of Expected Utility Theory in Taxpayers’ Behavior Modeling," International Journal of Economics and Financial Issues, Econjournals, vol. 6(3), pages 1217-1224.
  128. Colin C. Williams & Friedrich Schneider, 2016. "Measuring the Global Shadow Economy," Books, Edward Elgar Publishing, number 16551.
  129. Meng-Yu Liang & C.C. Yang, 2007. "On the Budget-Constrained IRS: Equilibrium and Equilibrium and efficiency," IEAS Working Paper : academic research 07-A002, Institute of Economics, Academia Sinica, Taipei, Taiwan.
  130. Kolm, A.S. & Larsen, B., 2001. "Wages, Unemployment, and the Underground Economy," Papers 2001:08, Uppsala - Working Paper Series.
  131. Martin Besfamille & Cecilia Parlatore Siritto, 2009. "Modernization of Tax Administrations and Optimal Fiscal Policies," Department of Economics Working Papers 2009-07, Universidad Torcuato Di Tella.
  132. Edimon Ginting, 1999. "Tax Evasion in a Corrupt Economy," Centre of Policy Studies/IMPACT Centre Working Papers g-133, Victoria University, Centre of Policy Studies/IMPACT Centre.
  133. Sørensen, Jens Fyhn Lykke, 2011. "Undeclared work: A dark side of social trust?," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 40(6), pages 888-894.
  134. Laszlo Goerke, 2003. "Tax Progressivity and Tax Evasion," CESifo Working Paper Series 1097, CESifo Group Munich.
  135. Embaye, Abel, 2007. "Underground economy estimates for non-OECD countries using currency demand method, 1984-2005," MPRA Paper 20308, University Library of Munich, Germany.
  136. Torgler, Benno, 2011. "Tax morale and compliance : review of evidence and case studies for Europe," Policy Research Working Paper Series 5922, The World Bank.
  137. Nuno Trindade Magessi & Luis Antunes, 2015. "Risk Perception and Risk Attitude on a Tax Evasion Context," Central European Journal of Economic Modelling and Econometrics, CEJEME, vol. 7(3), pages 127-149, September.
  138. Benno Torgler, 2003. "Tax Morale and Institutions," CREMA Working Paper Series 2003-09, Center for Research in Economics, Management and the Arts (CREMA).
  139. Feige, Edgar L., 2016. "Reflections on the meaning and measurement of Unobserved Economies: What do we really know about the "Shadow Economy"," MPRA Paper 69271, University Library of Munich, Germany, revised 01 Feb 2016.
  140. Silvia Fedeli & Francesco Forte, 2009. "Models of Cross-Border VAT Fraud," Working Papers 123, University of Rome La Sapienza, Department of Public Economics.
  141. Honorio Kume & Guida Piani & Pedro Miranda, 2010. "Tarifas De Importação E Evasão Fiscal No Brasil," Discussion Papers 1468, Instituto de Pesquisa Econômica Aplicada - IPEA.
  142. Gregory S. Amacher & Erkki Koskela & Markku Ollikainen, 2004. "Socially Optimal Royalty Design and Illegal Logging under Alternative Penalty Schemes," CESifo Working Paper Series 1131, CESifo Group Munich.
  143. David Auerbach & Janet Holtzblatt & Paul Jacobs & Alexandra Minicozzi & Pamela Moomau & Chapin White, 2010. "Will Health Insurance Mandates Increase Coverage? Synthesizing Perspectives from Health, Tax, and Behavioral Economics: Working Paper 2010-05," Working Papers 21600, Congressional Budget Office.
  144. Alejandro Esteller, 2004. "Tax Evasion in Interrelated Taxes," Working Papers 2004/2, Institut d'Economia de Barcelona (IEB).
  145. Friedrich Heinemann, 2011. "Economic crisis and morale," European Journal of Law and Economics, Springer, vol. 32(1), pages 35-49, August.
  146. Mark Gradstein & Alberto E. Chong, 2006. "Is the World Flat?: Or Do Countries Still Matter?," IDB Publications (Working Papers) 6740, Inter-American Development Bank.
  147. Alm, James & Bruner, David M. & McKee, Michael, 2016. "Honesty or dishonesty of taxpayer communications in an enforcement regime," Journal of Economic Psychology, Elsevier, vol. 56(C), pages 85-96.
  148. Cullis, John & Jones, Philip & Lewis, Alan & Castiglioni, Cinzia & Lozza, Edoardo, 2015. "Do poachers make harsh gamekeepers? Attitudes to tax evasion and to benefit fraud," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 58(C), pages 124-131.
  149. Roberto Dell'Anno & Adalgiso Amendola, 2008. "Istituzioni, Diseguaglianza ed Economia Sommersa: quale relazione?," Quaderni DSEMS 24-2008, Dipartimento di Scienze Economiche, Matematiche e Statistiche, Universita' di Foggia.
  150. Ray, R., 1994. "The Reform and Design of Commodity Taxes in the Presence of Tax Evasion with Illustrative Evidence from India," Discussion Paper 1994-108, Tilburg University, Center for Economic Research.
  151. Juan Carlos Molero & Francesc Pujol, 2005. "Walking inside the Potential Tax Evader's Mind," Faculty Working Papers 01/05, School of Economics and Business Administration, University of Navarra.
  152. Yitzhaki, Shlomo & Vakneen, Yitzhak, 1988. "The shadow price of a tax inspector," Policy Research Working Paper Series 76, The World Bank.
  153. Kim, Chung K. & Evans III, John H. & Moser, Donald V., 2005. "Economic and equity effects on tax reporting decisions," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 609-625.
  154. Enste, Dominik & Schneider, Friedrich, 1998. "Increasing Shadow Economies all over the World - Fiction or Reality?," IZA Discussion Papers 26, Institute for the Study of Labor (IZA).
  155. 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.
  156. Christian A. Vossler & Michael McKee, 2013. "Efficient tax reporting: The effects of taxpayer information services," Working Papers 13-24, Department of Economics, Appalachian State University.
  157. Das-Gupta, Arindam, 2004. "Economic theory of tax compliance with special reference to tax compliance costs," Working Papers 04/13, National Institute of Public Finance and Policy.
  158. Rosella Levaggi & Francesco Menoncin, 2015. "Dynamic Tax Evasion with Audits based on Conspicuous Consumption," Working papers 33, Società Italiana di Economia Pubblica.
  159. Tóth, István János & Semjén, András, 2004. "Rejtett gazdaság és adózási magatartás, 1996-2001
    [The hidden economy and taxation-related behaviour, 1996-2001]
    ," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(6), pages 560-583.
  160. Lars P. Feld & Bruno S. Frey, 2002. "Trust breeds trust: How taxpayers are treated," Economics of Governance, Springer, vol. 3(2), pages 87-99, 07.
  161. Goerke, Laszlo, 2006. "Corporate and Personal Income Tax Declarations," IZA Discussion Papers 2239, Institute for the Study of Labor (IZA).
  162. Kolm, Ann-Sofie & Larsen, Birthe, 2006. "Does Tax Evasion Affect Unemployment and Educational Choice?," Working Papers 12-2003, Copenhagen Business School, Department of Economics.
  163. repec:ind:nipfwp:13 is not listed on IDEAS
  164. repec:got:cegedp:33 is not listed on IDEAS
  165. Kafkalas, Sifis & Kalaitzidakis, Pantelis & Tzouvelekas, Vangelis, 2014. "Tax evasion and public expenditures on tax revenue services in an endogenous growth model," European Economic Review, Elsevier, vol. 70(C), pages 438-453.
  166. Antoci, Angelo & Russu, Paolo & Zarri, Luca, 2014. "Tax evasion in a behaviorally heterogeneous society: An evolutionary analysis," Economic Modelling, Elsevier, vol. 42(C), pages 106-115.
  167. Doerrenberg, Philipp & Duncan, Denvil, 2014. "Experimental evidence on the relationship between tax evasion opportunities and labor supply," European Economic Review, Elsevier, vol. 68(C), pages 48-70.
  168. Gerxhani, Klarita & Schram, Arthur, 2006. "Tax evasion and income source: A comparative experimental study," Journal of Economic Psychology, Elsevier, vol. 27(3), pages 402-422, June.
  169. Benno Torgler & Friedrich Schneider, 2007. "The Impact of Tax Morale and Institutional Quality on the Shadow Economy," CREMA Working Paper Series 2007-01, Center for Research in Economics, Management and the Arts (CREMA).
  170. Yvon Rocaboy & Guy Gilbert, 2004. "The central government grant allocation problem in the presence of misrepresentation and cheating," Post-Print halshs-00068990, HAL.
  171. Kirchler, Erich & Wahl, Ingrid, 2010. "Tax compliance inventory TAX-I: Designing an inventory for surveys of tax compliance," Journal of Economic Psychology, Elsevier, vol. 31(3), pages 331-346, June.
  172. Fred Célimène & Gilles Dufrénot & Gisèle Mophou & Gaston N’Guérékata, 2013. "Tax evasion, tax corruption and stochastic growth," William Davidson Institute Working Papers Series wp1043, William Davidson Institute at the University of Michigan.
  173. Arindam Das-Gupta & Ira Gang, 2000. "Decomposing Revenue Effects of Tax Evasion and Tax Structure Changes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(2), pages 177-194, March.
  174. Marie-Louise Leroux & Dario Maldonado & Pierre Pestieau, 2015. "Compliance, Informality and Contributive Pensions," CIRANO Working Papers 2015s-52, CIRANO.
  175. Lucian-Liviu ALBU, . "A Model to Estimate Informal Economy at Regional Level: Theoretical and Empirical Investigation," Regional and Urban Modeling 284100002, EcoMod.
  176. Cebula, Richard, 2013. "The Underground Economy in the U.S.A: Preliminary New Evidence on the Impact of Income Tax Rates (and Other Factors)on Aggregate Tax Evasion, 1975-2008," MPRA Paper 60840, University Library of Munich, Germany.
  177. Kim, Sangheon, 2008. "Does political intention affect tax evasion?," Journal of Policy Modeling, Elsevier, vol. 30(3), pages 401-415.
  178. Axel Dreher & Lars-H.R. Siemers, 2003. "The Intriguing Nexus Between Corruption and Capital Account Restrictions," Development and Comp Systems 0306004, EconWPA, revised 07 Apr 2004.
  179. Mara Olekalns & Christopher Horan & Philip Smith, 2014. "Maybe It’s Right, Maybe It’s Wrong: Structural and Social Determinants of Deception in Negotiation," Journal of Business Ethics, Springer, vol. 122(1), pages 89-102, June.
  180. Langenmayr, Dominika, 2015. "Voluntary disclosure of evaded taxes - Increasing revenue, or increasing incentives to evade?," Munich Reprints in Economics 27308, University of Munich, Department of Economics.
  181. K.J. Bernhard Neumaerker & Gerald Pech, 2001. "Why Does the Government Obey the Constitution? Theory and Application to Tax Evasion," CRIEFF Discussion Papers 0113, Centre for Research into Industry, Enterprise, Finance and the Firm.
  182. Cebula, Richard, 1996. "An Empirical Analysis of the Impact of Government Tax and Auditing Policies on the Size of the Underground Economy: The Case of the United States, 1973-94," MPRA Paper 49810, University Library of Munich, Germany.
  183. Gangl, Katharina & Torgler, Benno & Kirchler, Erich & Hofmann, Eva, 2014. "Effects of supervision on tax compliance: Evidence from a field experiment in Austria," Economics Letters, Elsevier, vol. 123(3), pages 378-382.
  184. Luigi Mittone & Johannes Buckenmaier & Eugen Dimant, 2015. "Tax Evasion Revised: Surprising Experimental Evidence on the Role of Principal Witness Regulations and Differences in Gender Attitudes," CEEL Working Papers 1505, Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia.
  185. Philipp Doerrenberg & Denvil Duncan & Clemens Fuest & Andreas Peichl, 2012. "Nice guys finish last: are people with higher tax morale taxed more heavily?," Cologne Graduate School Working Paper Series 03-02, Cologne Graduate School in Management, Economics and Social Sciences.
  186. Reinganum, Jennifer F. & Wilde, Louis L., 1985. "Income tax compliance in a principal-agent framework," Journal of Public Economics, Elsevier, vol. 26(1), pages 1-18, February.
  187. Gabriel Ulyssea, 2005. "Informalidade no Mercado de Trabalho Brasileiro : Uma Resenha da Literatura," Discussion Papers 1070, Instituto de Pesquisa Econômica Aplicada - IPEA.
  188. Strand,J., 2000. "Tax distortions, household production and black-market work," Memorandum 35/2000, Oslo University, Department of Economics.
  189. Frank A Cowell, 2003. "Sticks and Carrots," STICERD - Distributional Analysis Research Programme Papers 68, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
  190. Sour, Laura, 2004. "An Economic Model of Tax Compliance with Individual Morality and Group Conformity," MPRA Paper 50334, University Library of Munich, Germany.
  191. K. L. Glen Ueng & Chiaen J. Wu, 2009. "A note on the neutrality of profit taxes and tax compliance with imperfect detection," Economics Bulletin, AccessEcon, vol. 29(1), pages 312-318.
  192. Lubian, Diego & Zarri, Luca, 2011. "Happiness and Tax Morale: an Empirical Analysis," AICCON Working Papers 85-2011, Associazione Italiana per la Cultura della Cooperazione e del Non Profit.
  193. Isilda Mara & Edlira Narazani, 2011. "The Effects of Flat Tax on Inequality and Informal Employment: The Case of Albania," wiiw Balkan Observatory Working Papers 94, The Vienna Institute for International Economic Studies, wiiw.
  194. Ali, Merima & Fjeldstad, Odd-Helge & Sjursen, Ingrid Hoem, 2014. "To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda, and South Africa," World Development, Elsevier, vol. 64(C), pages 828-842.
  195. Kirchler, Erich, 1998. "Differential representations of taxes: Analysis of free associations and judgments of five employment groups," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 27(1), pages 117-131.
  196. Abeler, Johannes & Becker, Anke & Falk, Armin, 2014. "Representative evidence on lying costs," Journal of Public Economics, Elsevier, vol. 113(C), pages 96-104.
  197. James Alm & Todd Cherry & Michael Jones & Michael McKee, 2011. "Taxpayer Information Assistance Services and Tax Compliance Behavior," Working Papers 1101, Tulane University, Department of Economics.
  198. Benno Torgler & Friedrich Schneider, 2007. "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," Working Papers 04-2007, Institute of Local Public Finance.
  199. Cullis, John & Jones, Philip & Savoia, Antonio, 2012. "Social norms and tax compliance: Framing the decision to pay tax," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 41(2), pages 159-168.
  200. Abbiati, Lorenzo & Antinyan, Armenak & Corazzini, Luca, 2014. "Are taxes beautiful? A survey experiment on information, tax choice and perceived adequacy of the tax burden," FAU Discussion Papers in Economics 02/2014, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics.
  201. Gebhard Kirchgässner, 1998. "The Double Dividend Debate: Some Comments from a Politico-Economic Perspective," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 25(1), pages 37-48, January.
  202. repec:dgr:kubcen:201060 is not listed on IDEAS
  203. Nicholas Bardsley, 2010. "Sociality and external validity in experimental economics," Mind & Society: Cognitive Studies in Economics and Social Sciences, Springer;Fondazione Rosselli, vol. 9(2), pages 119-138, December.
  204. Lindsay M. Tedds, 2005. "Keeping It Off The Books: An Empirical Investigation Into the Characteristics of Firms That Engage In Tax Non-Compliance," Department of Economics Working Papers 2005-01, McMaster University.
  205. Benno Torgler & Jorge Martinez-Vazquez, 2005. "The Evolution of Tax Morale in Modern Spain," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0521, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  206. Jonas Agell & Mats Persson, 1998. "Tax Arbitrage and Labor Supply," NBER Working Papers 6708, National Bureau of Economic Research, Inc.
  207. Gebhard Kirchgässner, 2011. "Tax Morale, Tax Evasion and the Shadow Economy," Chapters, in: Handbook on the Shadow Economy, chapter 10 Edward Elgar Publishing.
  208. Bernasconi, Michele & Levaggi, Rosella & Menoncin, Francesco, 2015. "Tax evasion and uncertainty in a dynamic context," Economics Letters, Elsevier, vol. 126(C), pages 171-175.
  209. Landsman, Wayne R. & Shackelford, Douglas A. & Yetman, Robert J., 2002. "The determinants of capital gains tax compliance: evidence from the RJR Nabisco leveraged buyout," Journal of Public Economics, Elsevier, vol. 84(1), pages 47-74, April.
  210. Ralph-C Bayer, 2003. "Finding out Who the Crooks Are – Tax Evasion with Sequential Auditing," School of Economics Working Papers 2003-07, University of Adelaide, School of Economics.
  211. Erard, Brian & Ho, Chih-Chin, 2001. "Searching for ghosts: who are the nonfilers and how much tax do they owe?," Journal of Public Economics, Elsevier, vol. 81(1), pages 25-50, July.
  212. Lin, Shi-Woei, 2010. "Self-reporting mechanism for risk regulation," Journal of Business Research, Elsevier, vol. 63(5), pages 528-534, May.
  213. Andreas Buehn & Christian Lessmann & Gunther Markwardt, 2013. "Decentralization and the shadow economy: Oates meets Allingham--Sandmo," Applied Economics, Taylor & Francis Journals, vol. 45(18), pages 2567-2578, June.
  214. Alm, James & Hodge, Timothy R. & Sands, Gary & Skidmore, Mark, 2014. "Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit," Working Paper Series 3149, Victoria University of Wellington, Chair in Public Finance.
  215. Batrancea Larissa-Margareta & Nichita Ramona-Anca & Bătrâncea Ioan, 2012. "Does Perceived Governmental Efficiency In Managing Tax Money Drive Compliance? Evidence From A Tax Game," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 34-44, September.
  216. Weibull, Jörgen & Villa, Edgar, 2005. "Crime, punishment and social norms," SSE/EFI Working Paper Series in Economics and Finance 610, Stockholm School of Economics.
  217. David Bruner & Michael Jones & Michael McKee & Christian Vossler, 2015. "Tax Reporting Behavior: Underreporting Opportunities and Prepopulated Tax Returns," Working Papers 15-11, Department of Economics, Appalachian State University.
  218. Hashimzade, Nigar & Huang, Zhanyi & Myles, Gareth D., 2010. "Tax fraud by firms and optimal auditing," International Review of Law and Economics, Elsevier, vol. 30(1), pages 10-17, March.
  219. Borck, Rainald, 2004. "Stricter enforcement may increase tax evasion," European Journal of Political Economy, Elsevier, vol. 20(3), pages 725-737, September.
  220. Erzo F. P. Luttmer & Monica Singhal, 2014. "Tax Morale," Journal of Economic Perspectives, American Economic Association, vol. 28(4), pages 149-68, Fall.
  221. Amedeo Piolatto & Matthew D. Rablen, 2014. "Prospect theory and tax evasion: a reconsideration of the Yitzhaki puzzle," Working Papers 2014/3, Institut d'Economia de Barcelona (IEB).
  222. Ralph-C Bayer, 2003. "Income Tax Evasion with Morally Constraint Taxpayers: The Role of Evasion Opportunities and Evasion Cost," School of Economics Working Papers 2003-04, University of Adelaide, School of Economics.
  223. Marcelo Arbex & Enlinson Mattos, 2015. "Optimal sales tax rebates and tax enforcement consumers," Oxford Economic Papers, Oxford University Press, vol. 67(2), pages 479-493.
  224. Gabrielle Fack & Camille Landais, 2016. "The effect of tax enforcement on tax elasticities: Evidence from charitable contributions in France," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-01300122, HAL.
  225. Ralph C Bayer, 2004. "A contest with the taxman - The impact of tax rates on tax evasion and wastefully invested resources," Public Economics 0412010, EconWPA.
  226. Bruno Chiarini & Elisabetta Marzano & Friedrich Schneider, . "Tax rates and Tax evasion: an Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy," Working Papers wp2009-1, Department of the Treasury, Ministry of the Economy and of Finance.
  227. Kastlunger, Barbara & Kirchler, Erich & Mittone, Luigi & Pitters, Julia, 2009. "Sequences of audits, tax compliance, and taxpaying strategies," Journal of Economic Psychology, Elsevier, vol. 30(3), pages 405-418, June.
  228. Simonovits, András & Vincze, János & Méder, Zsombor Zoltán, 2012. "Adómorál és adócsalás - társadalmi preferenciák és korlátozott racionalitás
    [Tax morale and tax system: social preferences and bounded rationality]
    ," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(10), pages 1086-1106.
  229. Pawłowska-Tyszko, Joanna & Soliwoda, Michał, 2014. "Agricultural Farm Income and competitiveness of the tax and insurance systems," Multiannual Program Reports 207401, Institute of Agricultural and Food Economics - National Research Institute (IAFE-NRI).
  230. Dylan Minor, 2016. "Risk Preferences and Misconduct: Evidence from Politicians," Harvard Business School Working Papers 16-073, Harvard Business School.
  231. Robin Boadway & Motohiro Sato, 2000. "The Optimality of Punishing Only the Innocent: The Case of Tax Evasion," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(6), pages 641-664, December.
  232. Santiago Sanchez-Pages & Marc Vorsatz, 2004. "An Experimental Study of Truth-Telling in a Sender-Receiver Game," ESE Discussion Papers 128, Edinburgh School of Economics, University of Edinburgh.
  233. Blaufus, Kay & Bob, Jonathan & Otto, Philipp E., 2014. "The effect of tax privacy on tax compliance: An experimental investigation," arqus Discussion Papers in Quantitative Tax Research 164, arqus - Arbeitskreis Quantitative Steuerlehre.
  234. Benno Torgler, 2005. "A Knight without a Sword?. The Effects of Audit Courts on Tax Morale," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 161(4), pages 735-, December.
  235. Barnabas M. Garay & Andras Simonovits & Janos Toth, 2011. "Local Interaction in Tax Evasion," IEHAS Discussion Papers 1104, Institute of Economics, Centre for Economic and Regional Studies, Hungarian Academy of Sciences.
  236. Kristina Murphy, 2007. "Procedural Justice and the Regulation of Tax Compliance Behaviour: The Moderating Role of Personal Norms," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0731, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  237. Joel Slemrod, 1989. "The Return To Tax Simplification: an Econometric Analysis," Public Finance Review, SAGE Publishing, vol. 17(1), pages 3-27, January.
  238. Cullis, John & Jones, Philip & Lewis, Alan, 2006. "Tax framing, Instrumentality and individual differences: Are there two different cultures?," Journal of Economic Psychology, Elsevier, vol. 27(2), pages 304-320, April.
  239. Lars P. Feld & Bruno S. Frey & Benno Torgler, 2006. "Rewarding Honest Taxpayers? Evidence on the Impact of Rewards from Field Experiments," CREMA Working Paper Series 2006-16, Center for Research in Economics, Management and the Arts (CREMA).
  240. Jan Hanousek & Filip Palda, 2002. "Quality of Government Services and the Civic Duty to Pay Taxes in the Czech and Slovak Republics, and other Transition Countries," Public Economics 0209007, EconWPA.
  241. Levaggi, Rosella & Menoncin, Francesco, 2013. "Optimal dynamic tax evasion," Journal of Economic Dynamics and Control, Elsevier, vol. 37(11), pages 2157-2167.
  242. Elek, Peter & Köllő, János & Reizer, Balázs & Szabó, Péter A., 2011. "Detecting Wage Under-reporting Using a Double Hurdle Model," IZA Discussion Papers 6224, Institute for the Study of Labor (IZA).
  243. Mark Toma, 1989. "Will bounty-hunting revenue agents increase enforcement?," Public Choice, Springer, vol. 61(3), pages 247-260, June.
  244. Axel Dreher & Christos Kotsogiannis & Steve McCorriston, 2011. "The Impact of Institutions on the Shadow Economy and Corruption: A Latent Variables Approach," Chapters, in: Handbook on the Shadow Economy, chapter 13 Edward Elgar Publishing.
  245. Catalina Tejada & Eliana Ferrara & Henrik Kleven & Florian Blum & Oriana Bandiera & Michel Azulai, 2015. "State Effectiveness, Growth, and Development," Working Papers id:6668, eSocialSciences.
  246. Tomas Lichard & Jan Hanousek & Randall K. Filer, 2013. "Measuring the Shadow Economy: Endogenous Switching Regression with Unobserved Separation," CERGE-EI Working Papers wp494, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
  247. Marcel Gérard & Savina Princen, 2012. "Investment and Financing Strategy of a Multinational Enterprise under Alternative Tax Designs," CESifo Working Paper Series 3838, CESifo Group Munich.
  248. Cãtãlina Cozmei, 2012. "Playing The Fiscal Lottery Game," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 6(1), pages 511-521, November.
  249. Paulo Reis Mourao,Ph.D, 2011. "Sins of the elder: Fiscal illusion in democracies," Hacienda Pública Española, IEF, vol. 196(1), pages 9-35, january.
  250. Ratbek Dzhumashev & Emin Gahramanov, 2008. "Can We Tax the Desire for Tax Evasion?," Economics Series 2008_19, Deakin University, Faculty of Business and Law, School of Accounting, Economics and Finance.
  251. Marcel GERARD & Lucia GRANELLI, 2013. "From the EU Savings Directive to the US FATCA, Taxing Cross Border Savings Income," Discussion Papers (IRES - Institut de Recherches Economiques et Sociales) 2013007, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
  252. James Alm & Timothy R. Hodge & Gary Sands & Mark Skidmore, 2015. "Detroit Property Tax Delinquency---Social Contract in Crisis," Working Papers 1508, Tulane University, Department of Economics.
  253. Maria Poço & Cidália Lopes & Alexandre Silva, 2015. "Perception of tax evasion and tax fraud in Portugal: a sociological study," OBEGEF Working Papers 039, OBEGEF - Observatório de Economia e Gestão de Fraude;OBEGEF Working Papers on Fraud and Corruption.
  254. John Piggott & John Whalley, 1998. "VAT Base Broadening, Self Supply, and The Informal Sector," NBER Working Papers 6349, National Bureau of Economic Research, Inc.
  255. Bazart, C., 2001. "La complexité du processus institutionnel de décision fiscale : causes et conséquences," Cahiers du CREDEN (CREDEN Working Papers) 01.06.23, CREDEN (Centre de Recherche en Economie et Droit de l'Energie), Faculty of Economics, University of Montpellier 1.
  256. Abbi M Kedir & Meryem Duygun Fethi & Colin C Williams, 2011. "Evaluating tax evasion in the European Union: a case study of the prevalence and character of ‘envelope wage’ payments," Discussion Papers in Economics 11/33, Department of Economics, University of Leicester, revised Jun 2011.
  257. Hoseini, Mohammad, 2015. "Value-Addes Tax and Shadow Economy : the Role of Input-Output Linkages (revision of CentER Discussion Paper 2013-036)," Discussion Paper 2015-058, Tilburg University, Center for Economic Research.
  258. Eli Sagi & Jimmy Weinblatt, 1982. "Social Sensitivity and Criminal Behavior: A Theoretical Approach," Eastern Economic Journal, Eastern Economic Association, vol. 8(2), pages 137-143, Apr-Jun.
  259. Raffaella Basile & Bruno Chiarini & Elisabetta Marzano, 2012. "Can we rely upon fiscal policy estimates in countries with unreported production of 15 per cent (or more) of GDP?," Working Papers 1, Department of the Treasury, Ministry of the Economy and of Finance.
  260. Stephan Muehlbacher & Erich Kirchler & Herbert Schwarzenberger, 2011. "Voluntary versus enforced tax compliance: empirical evidence for the “slippery slope” framework," European Journal of Law and Economics, Springer, vol. 32(1), pages 89-97, August.
  261. Rainald Borck, 2009. "Voting on redistribution with tax evasion," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 32(3), pages 439-454, March.
  262. Gregory Amacher & Erkki Koskela & Markku Ollikainen, 2007. "Royalty reform and illegal reporting of harvest volumes under alternative penalty schemes," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 38(2), pages 189-211, October.
  263. Balafoutas, Loukas & Beck, Adrian & Kerschbamer, Rudolf & Sutter, Matthias, 2015. "The Hidden Costs of Tax Evasion: Collaborative Tax Evasion in Markets for Expert Services," IZA Discussion Papers 9085, Institute for the Study of Labor (IZA).
  264. Yim, Andrew, 2009. "Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees," MPRA Paper 27856, University Library of Munich, Germany.
  265. David E. A. Giles & Betty J. Johnson, 2000. "Taxes, Risk-Aversion, and the Size of the Underground Economy: A Nonparametric Analysis With New Zealand Data," Econometrics Working Papers 0006, Department of Economics, University of Victoria.
  266. Robert Ullmann & Christoph Watrin, 2008. "Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance," European Journal of Comparative Economics, Cattaneo University (LIUC), vol. 5(1), pages 23-56, June.
  267. Friedrich Schneider, 2013. "Size and Progression of the Shadow Economies of Turkey and Other OECD Countries from 2003 to 2013; Some New Facts," Ekonomi-tek - International Economics Journal, Turkish Economic Association, vol. 2(2), pages 83-116, May.
  268. Antonio Acconcia & Marcello D'Amato & Riccardo Martina, 2003. "Tax Evasion and Corruption in Tax Administration," Public Economics 0310001, EconWPA.
  269. repec:zbw:iwhdps:3-14 is not listed on IDEAS
  270. repec:tur:wpaper:1 is not listed on IDEAS
  271. Guglielmo Barone & Sauro Mocetti, 2009. "Tax morale and public spending inefficiency," Temi di discussione (Economic working papers) 732, Bank of Italy, Economic Research and International Relations Area.
  272. Diego Escobari, 2012. "Imperfect Detection of Tax Evasion in a Corrupt Tax Administration," Public Organization Review, Springer, vol. 12(4), pages 317-330, December.
  273. Ralph C Bayer & Matthias Sutter, 2004. "The excess burden of tax evasion - An experimental detection- concealment contest," Experimental 0412003, EconWPA.
  274. Dirk Bethmann & Michael Kvasnicka, 2016. "International Tax Evasion, State Purchases of Confidential Bank Data and Voluntary Disclosures," Discussion Paper Series 1603, Institute of Economic Research, Korea University.
  275. Jahnke, Bjoern, 2015. "Tax morale and reciprocity. A case study from Vietnam," Hannover Economic Papers (HEP) dp-563, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
  276. Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2009. "Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries," NBER Working Papers 15218, National Bureau of Economic Research, Inc.
  277. Yaniv, Gideon, 1998. "Phobic disorder, psychotherapy, and risk-taking: an economic perspective," Journal of Health Economics, Elsevier, vol. 17(2), pages 229-243, April.
  278. repec:ind:nipfwp:05 is not listed on IDEAS
  279. Hanousek, Jan & Palda, Filip, 2007. "Is there a Displacement Deadweight Loss from Tax Evasion? Estimates Using Firm Surveys from the Czech Republic," MPRA Paper 3911, University Library of Munich, Germany.
  280. Bernard Fortin & Nadia Joubert & Guy Lacroix, 2004. "Offre de travail au noir en présence de la fiscalité et des contrôles fiscaux," Economie & Prévision, La Documentation Française, vol. 0(3), pages 145-163.
  281. Benno Torgler & Friedrich Schneider, 2005. "What Shapes the Attitudes Towards Paying Taxes? Evidence from Switzerland, Belgium and Spain," CREMA Working Paper Series 2005-06, Center for Research in Economics, Management and the Arts (CREMA).
  282. Bethencourt, Carlos & Kunze, Lars, 2013. "Tax evasion, social norms and economic growth," MPRA Paper 48427, University Library of Munich, Germany.
  283. Cerqueti, Roy & Coppier, Raffaella, 2009. "Tax revenues, fiscal corruption and "shame" costs," Economic Modelling, Elsevier, vol. 26(6), pages 1239-1244, November.
  284. Fadi KANSO, . "Wages and Penalties in Fighting Hierarchical Corruption (Tax Administration Case)," EcoMod2008 23800055, EcoMod.
  285. Torgler, Benno, 2003. "To evade taxes or not to evade: that is the question," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 32(3), pages 283-302, July.
  286. Cristian Sepulveda & Jorge Martinez-Vazquez, 2012. "Explaining property tax collections in developing countries: the case of Latin America," Chapters, in: Decentralization and Reform in Latin America, chapter 7, pages iii-iii Edward Elgar Publishing.
  287. Benno Torgler, 2003. "Tax Morale in Asian Countries," Working papers 2003/04, Faculty of Business and Economics - University of Basel.
  288. Biswas, Rongili & Marchese, Carla & Privileggi, Fabio, 2009. "Tax evasion in a principal-agent model with self-protection," POLIS Working Papers 138, Institute of Public Policy and Public Choice - POLIS.
  289. Sifis Kafkalas & Pantelis Kalaitzidakis & Vangelis Tzouvelekas, 2012. "Tax Evasion and Public Expenditures on Tax Collection Services in an Endogenous Growth Model," Working Papers 1202, University of Crete, Department of Economics, revised 09 Mar 2013.
  290. Edward Christie & Mario Holzner, 2005. "Household Tax Compliance in Albania," wiiw Research Reports 316, The Vienna Institute for International Economic Studies, wiiw.
  291. Miguel Almunia & David Lopez-Rodriguez, 2014. "Heterogeneous Responses to Effective Tax Enforcement: Evidence from Spanish Firms," Working Papers 1412, Oxford University Centre for Business Taxation.
  292. Gandelman Néstor & Hernández-Murillo Rubén, 2004. "Tax Competition and Tax Harmonization With Evasion," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 4(1), pages 1-24, May.
  293. Oscar Mauricio VALENCIA ARANA, 2004. "Economic Growth and the Household Optimal Income Tax Evasion," ARCHIVOS DE ECONOMÍA 002401, DEPARTAMENTO NACIONAL DE PLANEACIÓN.
  294. Cebula, Richard, 2010. "New and Current Evidence on Determinants of Aggregate Federal Personal Income Tax Evasion in the United States," MPRA Paper 49434, University Library of Munich, Germany.
  295. Fershtman, Chaim & Lipatov, Vilen, 2009. "Political Support and Tax Compliance: A Social Interaction Approach," CEPR Discussion Papers 7554, C.E.P.R. Discussion Papers.
  296. Hasseldine, John & Hite, Peggy A., 2003. "Framing, gender and tax compliance," Journal of Economic Psychology, Elsevier, vol. 24(4), pages 517-533, August.
  297. Silvestri, Paolo, 2015. "Anthropology of freedom and tax justice: between exchange and gift. Thoughts for an interdisciplinary research agenda," MPRA Paper 67644, University Library of Munich, Germany.
  298. Sanjit Dhami & Ali al-Nowaihi, 2011. "Hyperbolic Punishment Function," Discussion Papers in Economics 11/42, Department of Economics, University of Leicester.
  299. Gaetano Lisi, 2012. "Macroeconomic implications of the dynamics between power and trust: a theoretical formalisation of the ‘slippery slope’ framework," Discussion Papers in Economic Behaviour 1012, University of Valencia, ERI-CES.
  300. Lars Gläser & Martin Halla, 2006. "Die EU-Zinsenrichtlinie: Ein Schuss in den Ofen?," Economics working papers 2006-14, Department of Economics, Johannes Kepler University Linz, Austria.
  301. Joseph G. Eisenhauer, 2006. "The Shadow Price of Morality," Eastern Economic Journal, Eastern Economic Association, vol. 32(3), pages 437-456, Summer.
  302. David Giles & Patrick Caragata, 2001. "The learning path of the hidden economy: the tax burden and tax evasion in New Zealand," Applied Economics, Taylor & Francis Journals, vol. 33(14), pages 1857-1867.
  303. repec:qut:qubewp:001 is not listed on IDEAS
  304. Weinreich, Daniel, 2013. "Fair tax evasion and majority voting over redistributive taxation," MPRA Paper 48919, University Library of Munich, Germany.
  305. Lars P. Feld & Friedrich Schneider, 2011. "Survey on the Shadow Economy and Undeclared Work in OECD Countries," Chapters, in: Handbook on the Shadow Economy, chapter 2 Edward Elgar Publishing.
  306. Fluet, Claude, 1987. "Fraude fiscale et offre de travail au noir," L'Actualité Economique, Société Canadienne de Science Economique, vol. 63(2), pages 225-242, juin et s.
  307. Knud Munk, 2008. "Tax-tariff reform with costs of tax administration," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(6), pages 647-667, December.
  308. Christian Vossler & Michael McKee, 2015. "Behavioral effects of tax withholding on tax compliance: Implications for information initiatives," Working Papers 15-12, Department of Economics, Appalachian State University.
  309. Cécile Bazart & Aurélie Bonein, 2012. "Reciprocal Relationships in Tax Compliance Decisions," Working Papers 12-35, LAMETA, Universtiy of Montpellier, revised Dec 2012.
  310. Nzinga H. Broussard & Stefan Dercon & Rohini Somanathan, 2012. "Aid And Agency In Africa Explaining Food Disbursements Across Ethiopian Households, 1994-2004," Working papers 208, Centre for Development Economics, Delhi School of Economics.
  311. Alejandro Esteller-Moré, 2005. "Is There a Connection Between the Tax Administration and the Political Power?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(5), pages 639-663, September.
  312. Mario Gara, 2001. "The Emergence of Non-monetary Means of Payment in the Russian Economy," Post-Communist Economies, Taylor & Francis Journals, vol. 13(1), pages 5-39.
  313. Douglas A. Hibbs, Jr. & Violeta Piculescu, 2008. "Tax Toleration and Tax Compliance: How Government Affects the Propensity of Firms to Enter the Unofficial Economy," Discussion Papers 7_2008, D.E.S. (Department of Economic Studies), University of Naples "Parthenope", Italy.
  314. Pickhardt, Michael & Seibold, Goetz, 2011. "Income tax evasion dynamics: Evidence from an agent-based econophysics model," CAWM Discussion Papers 53, Center of Applied Economic Research Münster (CAWM), University of Münster.
  315. Yastrebova Anna Sergeevna, 2013. "Efficiency of tax Reforms in the Context of Specific Behaviour of a Tax Payer in Ukraine," Business Inform, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics, issue 8, pages 305_309.
  316. Lee, Kangoh, 2001. "Tax evasion and self-insurance," Journal of Public Economics, Elsevier, vol. 81(1), pages 73-81, July.
  317. Rui Albuquerque & Jianjun Miao, 2013. "CEO Power, Compensation, and Governance," Annals of Economics and Finance, Society for AEF, vol. 14(2), pages 443-479, November.
  318. Konrad, Kai A. & Lohse, Tim & Qari, Salmai, 2014. "Deception choice and self-selection – The importance of being earnest," Journal of Economic Behavior & Organization, Elsevier, vol. 107(PA), pages 25-39.
  319. Berger, Melissa & Fellner-Röhling, Gerlinde & Sausgruber, Rupert & Traxler, Christian, 2015. "Higher taxes, more evasion? Evidence from border differentials in TV license fees," ZEW Discussion Papers 15-008, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  320. Ratbek Dzhumashev & Emin Gahramanov, 2010. "A Growth Model with Income Tax Evasion: Some Implications for Australia," The Economic Record, The Economic Society of Australia, vol. 86(275), pages 620-636, December.
  321. Fabbri, Marco, 2015. "Shaping tax norms through lotteries," International Review of Law and Economics, Elsevier, vol. 44(C), pages 8-15.
  322. Denvil Duncan & Klara Sabirianova Peter, 2016. "Unequal inequalities: Do progressive taxes reduce income inequality?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(4), pages 762-783, August.
  323. Alessandro Balestrino, 2012. "Taxes, Status Goods, and Piracy," CESifo Working Paper Series 3704, CESifo Group Munich.
  324. Schindler, Dirk Steffen & Hopland, Arnt Ove & Lisowsky, Petro & Mardan, Mohammed, 2015. "Income Shifting under Losses," Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112972, Verein für Socialpolitik / German Economic Association.
  325. Francis, Bill B. & Hasan, Iftekhar & Sun, Xian & Wu, Qiang, 2016. "CEO political preference and corporate tax sheltering," Journal of Corporate Finance, Elsevier, vol. 38(C), pages 37-53.
  326. Giovanni Immordino & Francesco Flaviano Russo, 2014. "Taxing Cash to Fight Collaborative Tax Evasion?," CSEF Working Papers 351, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
  327. Russo, Francesco Flaviano, 2013. "Tax morale and tax evasion reports," Economics Letters, Elsevier, vol. 121(1), pages 110-114.
  328. Antonio Acconcia, 2006. "Endogenous Corruption and Tax Evasion in a Dynamic Model," CSEF Working Papers 154, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 01 Nov 2006.
  329. Gemmell, Norman & Hasseldine, John, 2013. "Taxpayers' Behavioural Responses and Measures of Tax Compliance 'Gaps': A Critique," Working Paper Series 2853, Victoria University of Wellington, Chair in Public Finance.
  330. Olivia BUNDAU & Mihaela NEAMTU, 2009. "The Analysis of an Economic Growth Model with Tax Evasion and Delay," Timisoara Journal of Economics, West University of Timisoara, Romania, Faculty of Economics and Business Administration, vol. 2(1(5)), pages 13-18.
  331. Joel Slemrod, 2001. "A General Model of the Behavioral Response to Taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(2), pages 119-128, March.
  332. R.J. Cebula, 1998. "Determinants of aggregate income-tax-evasion behaviour: the case of US," Banca Nazionale del Lavoro Quarterly Review, Banca Nazionale del Lavoro, vol. 51(206), pages 273-290.
  333. Frode Brevik & Manfred Gärtner, 2008. "Can tax evasion tame Leviathan governments?," Public Choice, Springer, vol. 136(1), pages 103-122, July.
  334. Anna Ivanova & Michael Keen & Alexander Klemm, 2005. "The Russian ‘flat tax’ reform," Economic Policy, CEPR;CES;MSH, vol. 20(43), pages 397-444, 07.
  335. Yoshio Kamijo & Takehito Masuda & Hiroshi Uemura, 2015. "Who is audited? Experimental study on rule-based tax auditing schemes," Working Papers SDES-2015-21, Kochi University of Technology, School of Economics and Management, revised Jul 2015.
  336. Mariana Gerstenblüth & Natalia Melgar & Juan Pablo Pagano & Máximo Rossi, 2009. "Threats in Latin American and Caribbean countries: How do inequality and the asymmetries of rules affect tax morale?," Working Papers 143, ECINEQ, Society for the Study of Economic Inequality.
  337. Odd-Helge Fjeldstad & Collette Schulz-Herzenberg & Ingrid Hoem Sjursen, 2012. "Peoples' views of taxation in Africa: A review of research on determinants of tax compliance," CMI Working Papers 7, CMI (Chr. Michelsen Institute), Bergen, Norway.
  338. Tóth, István János & Szántó, Zoltán, 2001. "A rejtett gazdaság és az ellene való fellépés tényezői
    [The hidden economy and the factors involved in combating it]
    ," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(3), pages 203-218.
  339. גדעון יניב, 1994. "שתי הערות על העלמת הכנסות (באנגלית)," Working Papers 294, National Insurance Institute of Israel.
  340. Timothy Besley & Ian Preston & Michael Ridge, 1993. "Fiscal Anarchy in the U.K.: Modelling Poll Tax Noncompliance," NBER Working Papers 4498, National Bureau of Economic Research, Inc.
  341. Roy Cerqueti & Raffaella Coppier, 2015. "Corruptibility and tax evasion," European Journal of Law and Economics, Springer, vol. 39(2), pages 355-373, April.
  342. Julio LÛpez Laborda & Fernando Rodrigo Sauco, . "Incidencia de la amnistÌa fiscal de 1991 en el cumplimiento a largo plazo en el IRPF," Studies on the Spanish Economy 106, FEDEA.
  343. Marijana Baric & Colin C. Williams, 2013. "Tackling the Undeclared Economy in Croatia," South-Eastern Europe Journal of Economics, Association of Economic Universities of South and Eastern Europe and the Black Sea Region, vol. 11(1), pages 7-36.
  344. Kim, Youngse, 2003. "Income distribution and equilibrium multiplicity in a stigma-based model of tax evasion," Journal of Public Economics, Elsevier, vol. 87(7-8), pages 1591-1616, August.
  345. Simone Pellegrino & Massimiliano Piacenza & Gilberto Turati, 2008. "The Runaway Taxpayer or: Is Prior Tax Notice Effective against Scofflaws?," Working papers 01, Former Department of Economics and Public Finance "G. Prato", University of Torino.
  346. Johann K. Brunner & Paul Eckerstorfer & Susanne Pech, 2010. "Optimal Taxes on Wealth and Consumption in the Presence of Tax Evasion," Economics working papers 2010-04, Department of Economics, Johannes Kepler University Linz, Austria.
  347. Emilio Albi Ibáñez, 1988. "Elusión y evasión fiscales (La investigación económica)," Documentos de trabajo de la Facultad de Ciencias Económicas y Empresariales 88-27, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales.
  348. Benno Torgler & Markus Schaffner & Alison Macintyre, 2007. "Tax Compliance, Tax Morale and Governance Quality," CREMA Working Paper Series 2007-17, Center for Research in Economics, Management and the Arts (CREMA).
  349. Bruno Chiarini & Elisabetta Marzano & Francesco Busato & Pasquale De Angelis, 2007. "State Aid Policies and Underground Activities," Discussion Papers 4_2007, D.E.S. (Department of Economic Studies), University of Naples "Parthenope", Italy.
  350. Eduardo M.R.A. Engel & James R. Hines, Jr., 1999. "Understanding Tax Evasion Dynamics," NBER Working Papers 6903, National Bureau of Economic Research, Inc.
  351. Athanasios O. Tagkalakis, 2014. "The direct and indirect effects of audits on the tax revenue in Greece," Economics Bulletin, AccessEcon, vol. 34(2), pages 984-1001.
  352. repec:tiu:tiucen:201060 is not listed on IDEAS
  353. Lars P. Feld & Bruno S. Frey, 2006. "Tax Evasion in Switzerland: The Roles of Deterrence and Tax Morale," CREMA Working Paper Series 2006-13, Center for Research in Economics, Management and the Arts (CREMA).
  354. Jordi Caball?Author-Email: Jordi.Caballe@uab.es & Judith Panad?, 2001. "On the Relation between Tax Rates and Evasion in a Multi-period Economy," UFAE and IAE Working Papers 500.01, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
  355. William F. Fox & Matthew Murray, 2013. "Taxing the Small: Fostering Tax Compliance Among Small Enterprises in Developing Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1310, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  356. Albu, Lucian Liviu, 2008. "A Model To Estimate Spatial Distribution Of Informal Economy," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 5(4), pages 111-124, December.
  357. Ulph, David, 2009. "Avoidance Policies – A New Conceptual Framework," SIRE Discussion Papers 2009-26, Scottish Institute for Research in Economics (SIRE).
  358. Verboon, Peter & van Dijke, Marius, 2007. "A self-interest analysis of justice and tax compliance: How distributive justice moderates the effect of outcome favorability," Journal of Economic Psychology, Elsevier, vol. 28(6), pages 704-727, December.
  359. Gwenola Trotin, 2012. "Solving the Yitzhaki Paradox," AMSE Working Papers 1238, Aix-Marseille School of Economics, Marseille, France.
  360. Iskandar, Deden Dinar & Wuenscher, Tobias & Badhuri, Anik, 2012. "The Determinants of Compliance on Environmental Tax: The Insights of Theoretical and Experimental Approaches Motivated by the Case of Indonesia," 86th Annual Conference, April 16-18, 2012, Warwick University, Coventry, UK 134977, Agricultural Economics Society.
  361. Johannesen, Niels, 2014. "Tax evasion and Swiss bank deposits," Journal of Public Economics, Elsevier, vol. 111(C), pages 46-62.
  362. Agnes Sipos, 2015. "Shared State Taxes And Tax Policy Of Local Self-Governments In Connection With Tax Morale," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, vol. 10(3), pages 65-88, September.
  363. James, Simon, 2012. "The contribution of behavioral economics to tax reform in the United Kingdom," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 41(4), pages 468-475.
  364. Alm, James & Cherry, Todd L. & Jones, Michael & McKee, Michael, 2012. "Social programs as positive inducements for tax participation," Journal of Economic Behavior & Organization, Elsevier, vol. 84(1), pages 85-96.
  365. Panades, Judith, 2001. "Tax evasion and Ricardian equivalence," European Journal of Political Economy, Elsevier, vol. 17(4), pages 799-815, November.
  366. Eide, Erling, 1998. "Optimal Provision of Public Goods with Rank Dependent Expected Utility," Public Finance = Finances publiques, , vol. 53(3-4), pages 296-311.
  367. Maurizio Caserta & Francesco Reito, 2015. "Minimum taxation as a luxury good," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 32(3), pages 301-310, December.
  368. Barth, Erling & Cappelen, Alexander W. & Ognedal, Tone, 2006. "Fair Tax Evasion," Memorandum 07/2006, Oslo University, Department of Economics.
  369. Lipatov, Vilen, 2008. "Social Interaction in Tax Evasion," MPRA Paper 8829, University Library of Munich, Germany.
  370. Benjamin Ho, 2012. "Apologies as Signals: With Evidence from a Trust Game," Management Science, INFORMS, vol. 58(1), pages 141-158, January.
  371. Sascha Hokamp & Götz Seibold, 2014. "Tax Compliance and Public Goods Provision. An Agent-based Econophysics Approach," Central European Journal of Economic Modelling and Econometrics, CEJEME, vol. 6(4), pages 217-236, December.
  372. Jeffrey Cohen & Gil Manzon & Valentina Zamora, 2015. "Contextual and Individual Dimensions of Taxpayer Decision Making," Journal of Business Ethics, Springer, vol. 126(4), pages 631-647, February.
  373. Ira N. Gang & Arindam Das-Gupta, 1998. "Decomposing Revenue Effects of Tax Evasion, Base Broadening and Tax Rate Reduction," Departmental Working Papers 199506, Rutgers University, Department of Economics.
  374. Agnar Sandmo, 2010. "Uncertainty in the Theory of Public Finance," The Geneva Risk and Insurance Review, Palgrave Macmillan;International Association for the Study of Insurance Economics (The Geneva Association), vol. 35(1), pages 1-18, June.
  375. Traxler, Christian, 2006. "Voting over Taxes: The Case of Tax Evasion," Discussion Papers in Economics 1188, University of Munich, Department of Economics.
  376. Tedds, Lindsay, 2007. "Keeping it off the Books: An Empirical Investigation of Firms that Engage in Tax Evasion," MPRA Paper 4213, University Library of Munich, Germany.
  377. Benno Torgler, 2003. "Beyond Punishment: a tax compliance experiment with taxpayers in Costa Rica," Revista de Analisis Economico – Economic Analysis Review, Ilades-Georgetown University, Universidad Alberto Hurtado/School of Economics and Bussines, vol. 18(1), pages 27-56, June.
  378. Carla Marchese & Fabio Privileggi, 2004. "Tax Amnesties and the Self-Selection of Risk-Averse Taxpayers," European Journal of Law and Economics, Springer, vol. 18(3), pages 319-341, December.
  379. Chiumya, Chiza, 2006. "Counteracting Tax Evasion In Malawi: An Analysis Of The Methods And A Quest For Improvement," MPRA Paper 9892, University Library of Munich, Germany.
  380. Jason M. DeBacker & Bradley T. Heim & Anh Tran, 2012. "Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the United States," NBER Working Papers 17770, National Bureau of Economic Research, Inc.
  381. Gideon Yaniv, 1999. "Tax Evasion, Risky Laundering, and Optimal Deterrence Policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 6(1), pages 27-38, February.
  382. James Alm & Kim M. Bloomquist & Michael McKee, 2013. "When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance," Working Papers 13-22, Department of Economics, Appalachian State University.
  383. Ronelle Burger & Trudy Owens, . "Promoting transparency in the NGO sector: Examining the availability and reliability of self-reported data," Discussion Papers 08/11, University of Nottingham, CREDIT.
  384. Alejandro Esteller & Amedeo Piolatto & Matthew Rablen, 2016. "Taxing high-income earners: tax avoidance and mobility," IFS Working Papers W16/07, Institute for Fiscal Studies.
  385. Oliver Reimers, 2015. "Tax Evasion and the Shadow Economy," CESifo DICE Report, Ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(4), pages 61-62, 01.
  386. Blanthorne, Cindy & Kaplan, Steven, 2008. "An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 684-703.
  387. Schneider, Friedrich, 2014. "The Shadow Economy and Shadow Labor Force: A Survey of Recent Developments," IZA Discussion Papers 8278, Institute for the Study of Labor (IZA).
  388. Fochmann, Martin & Wolf, Nadja, 2015. "Mental accounting in tax evasion decisions: An experiment on underreporting and overdeducting," arqus Discussion Papers in Quantitative Tax Research 186, arqus - Arbeitskreis Quantitative Steuerlehre.
  389. repec:hhs:bofitp:1999_002 is not listed on IDEAS
  390. Lohse, Tim & Konrad, Kai A. & Qari, Salmai, 2014. "Deception Choice and Audit Design - The Importance of Being Earnest," Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100577, Verein für Socialpolitik / German Economic Association.
  391. Michael Keen & Yitae Kim & Ricardo Varsano, 2008. "The “flat tax(es)”: principles and experience," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(6), pages 712-751, December.
  392. Dabla-Norris, Era & Gradstein, Mark & Inchauste, Gabriela, 2008. "What causes firms to hide output? The determinants of informality," Journal of Development Economics, Elsevier, vol. 85(1-2), pages 1-27, February.
  393. Benno Torgler & Jan Werner, 2005. "Fiscal Autonomy and Tax Morale: Evidence from Germany," CREMA Working Paper Series 2005-07, Center for Research in Economics, Management and the Arts (CREMA).
  394. Liu, Antung Anthony, 2013. "Tax evasion and optimal environmental taxes," Journal of Environmental Economics and Management, Elsevier, vol. 66(3), pages 656-670.
  395. Kasper, Matthias & Kogler, Christoph & Kirchler, Erich, 2015. "Tax policy and the news: An empirical analysis of taxpayers’ perceptions of tax-related media coverage and its impact on tax compliance," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 54(C), pages 58-63.
  396. repec:npf:wpaper:13 is not listed on IDEAS
  397. Maurizio Bovi & Roberto Dell'Anno, 2007. "The Changing Nature of the OECD Shadow Economy," ISAE Working Papers 81, ISTAT - Italian National Institute of Statistics - (Rome, ITALY).
  398. Geoffrey R. Dunbar & Chunling Fu, 2015. "Sheltered Income: Estimating Income Under-Reporting in Canada, 1998 and 2004," Staff Working Papers 15-22, Bank of Canada.
  399. Colin C. Williams & Ioana A. Horodnic, 2015. "Explaining and tackling the shadow economy in Estonia, Latvia and Lithuania: a tax morale approach," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, vol. 15(2), pages 81-98.
  400. Florian Baumann & Tim Friehe & Marcus Jansen, 2009. "On the Economics of Contribution Evasion," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 65(2), pages 162-177, June.
  401. Zoutman, Floris T. & Jacobs, Bas, 2016. "Optimal redistribution and monitoring of labor supply," Journal of Public Economics, Elsevier, vol. 135(C), pages 15-31.
  402. Masanori Orihara, . "Stock market listing and corporate tax aggressiveness: Evidence from legal reforms in squeeze out in Japan," Discussion papers ron270, Policy Research Institute, Ministry of Finance Japan.
  403. James Alm & Erich Kirchler & Stephan Muehlbacher & Katharina Gangl & Eva Hofmann & Christoph Kogler & Maria Pollai, 2012. "Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior," Working Papers 1210, Tulane University, Department of Economics.
  404. Kogler, Christoph & Batrancea, Larissa & Nichita, Anca & Pantya, Jozsef & Belianin, Alexis & Kirchler, Erich, 2013. "Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia," Journal of Economic Psychology, Elsevier, vol. 34(C), pages 169-180.
  405. Bouwe Dijkstra, . "Good And Bad Equilibria With The Informal Sector," Discussion Papers 06/01, University of Nottingham, School of Economics.
  406. Pentland, Brian T. & Carlile, Paul, 1996. "Audit the taxpayer, not the return: Tax auditing as an expression game," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 269-287.
  407. Wenzel, Michael, 2005. "Motivation or rationalisation? Causal relations between ethics, norms and tax compliance," Journal of Economic Psychology, Elsevier, vol. 26(4), pages 491-508, August.
  408. Luigi Mittone & Michele Bernasconi, 2003. "Income tax evasion and artificial reference points: two experiments," CEEL Working Papers 0305, Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia.
  409. Wenzel, Michael, 2005. "Misperceptions of social norms about tax compliance: From theory to intervention," Journal of Economic Psychology, Elsevier, vol. 26(6), pages 862-883, December.
  410. Mishra, Prachi & Subramanian, Arvind & Topalova, Petia, 2008. "Tariffs, enforcement, and customs evasion: Evidence from India," Journal of Public Economics, Elsevier, vol. 92(10-11), pages 1907-1925, October.
  411. Silvia Fedeli & Francesco Forte, 2012. "Border Tax Adjustment without Borders: The EU Carousel of VAT Fraud," Review of Economics & Finance, Better Advances Press, Canada, vol. 2, pages 55-70, November.
  412. repec:hhs:bofitp:2000_006 is not listed on IDEAS
  413. Galbiati, Roberto & Zanella, Giulio, 2012. "The tax evasion social multiplier: Evidence from Italy," Journal of Public Economics, Elsevier, vol. 96(5), pages 485-494.
  414. Friedrich Schneider, 2014. "In the Shadow of the State – The Informal Economy and Informal Economy Labor Force," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 4, pages 227-248, December.
  415. Maurizio Bovi & Peter Claeys, 2008. "Treasury V Dodgers. A Tale of Fiscal Consolidation and Tax Evasion," ISAE Working Papers 93 Classification-JEL E62, ISTAT - Italian National Institute of Statistics - (Rome, ITALY).
  416. Rao, R. Kavita & Tandon, Suranjali, 2016. "Revisiting the tax compliance problem using prospect theory," Working Papers 16/169, National Institute of Public Finance and Policy.
  417. Gebhard Kirchgässner, 2007. "Direkte Demokratie, Steuermoral und Steuerhinterziehung: Erfahrungen aus der Schweiz," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 8(1), pages 38-64, 01.
  418. Andreas Buehn & Alexander Karmann, 2011. "The Shadow Economy and Do-it-Yourself Activities: What Do We Know?," Chapters, in: Handbook on the Shadow Economy, chapter 7 Edward Elgar Publishing.
  419. Jon Bakija & Ivan Badinski, 2014. "Evidence on the Responsiveness of Export-Related VAT Evasion to VAT Rates in the EU," Department of Economics Working Papers 2014-06, Department of Economics, Williams College.
  420. R Bayer & Frank Cowell, 2006. "Tax compliance and firms' strategic interdependence," LSE Research Online Documents on Economics 2680, London School of Economics and Political Science, LSE Library.
  421. Eric Le Borgne, 2006. "Economic and Political Determinants of Tax Amnesties in the U.S. States," IMF Working Papers 06/222, International Monetary Fund.
  422. Kirchler, Erich, 1997. "The burden of new taxes: acceptance of taxes as a function of affectedness and egoistic versus altruistic orientation," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 26(4), pages 421-437.
  423. Joel Slemrod & Shlomo Yitzhaki, 1985. "The Optimal Size of a Tax Collection Agency," NBER Working Papers 1759, National Bureau of Economic Research, Inc.
  424. David Dreyer Lassen, 2003. "Ethnic Divisions and the Size of the Informal Sector," EPRU Working Paper Series 03-01, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  425. Goerke, Laszlo, 2004. "Tax evasion, tax progression, and efficiency wages," Economics Letters, Elsevier, vol. 82(1), pages 35-42, January.
  426. James Alm & Erich Kirchler & Stephan Muehlbacher, 2012. "Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation," Economic Analysis and Policy, Elsevier, vol. 42(2), pages 133-152, September.
  427. Lars Siemers & Axel Dreher, 2005. "The Intriguing Nexus between Corruption and Capital Account Restrictions," RWI Discussion Papers 0035, Rheinisch-Westfälisches Institut für Wirtschaftsforschung.
  428. Kaplanoglou, Georgia & Rapanos, Vassilis T., 2015. "Why do people evade taxes? New experimental evidence from Greece," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 56(C), pages 21-32.
  429. Georgia Kaplanoglou & Vassilis T. Rapanos & Nikolaos Daskalakis, 2016. "Tax compliance behaviour during the crisis: the case of Greek SMEs," European Journal of Law and Economics, Springer, vol. 42(3), pages 405-444, December.
  430. Choo, C.Y. Lawrence & Fonseca, Miguel A. & Myles, Gareth D., 2016. "Do students behave like real taxpayers in the lab? Evidence from a real effort tax compliance experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 102-114.
  431. Konstantin Pashev, 2005. "Tax Corruption Drivers and Deterrents: Lessons from Bulgaria," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 7, pages 130-155.
  432. Holger C. Wolf, 1993. "Anti-Tax Revolutions and Symbolic Prosecutions," NBER Working Papers 4337, National Bureau of Economic Research, Inc.
  433. Lorenzo Casaburi & Ugo Troiano, 2015. "Ghost-House Busters: The Electoral Response to a Large Anti Tax Evasion Program," NBER Working Papers 21185, National Bureau of Economic Research, Inc.
  434. Albu, Lucian-Liviu & Nicolae, Mariana, 2003. "Use of households survey data to estimate the size of the informal economy in Romania," MPRA Paper 14286, University Library of Munich, Germany.
  435. Marisa Ratto & Richard Thomas & David Ulph, 2005. "Tax Compliance as a Social Norm and the Deterrent Effect of Investigations," The Centre for Market and Public Organisation 05/127, Department of Economics, University of Bristol, UK.
  436. C. Cadsby & Elizabeth Maynes & Viswanath Trivedi, 2006. "Tax compliance and obedience to authority at home and in the lab: A new experimental approach," Experimental Economics, Springer;Economic Science Association, vol. 9(4), pages 343-359, December.
  437. Kotakorpi Kaisa & Laamanen Jani-Petri, 2016. "Prefilled Income Tax Returns and Tax Compliance: Evidence from a Natural Experiment," Working Papers 1604, University of Tampere, School of Management, Economics.
  438. Rosato, Antonio, 2006. "An Attempt to Control Tax Evasion," MPRA Paper 15084, University Library of Munich, Germany, revised 07 May 2009.
  439. James Alm & Carolyn J. Bourdeaux, 2014. "Applying Behavioral Economics to the Public Sector," Working Papers 1405, Tulane University, Department of Economics.
  440. Gobena, Lemessa Bayissa & Van Dijke, Marius, 2016. "Power, justice, and trust: A moderated mediation analysis of tax compliance among Ethiopian business owners," Journal of Economic Psychology, Elsevier, vol. 52(C), pages 24-37.
  441. Kirchler, Erich & Maciejovsky, Boris & Schneider, Friedrich, 2003. "Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter?," Journal of Economic Psychology, Elsevier, vol. 24(4), pages 535-553, August.
  442. Birkeland, Sigbjørn & Cappelen, Alexander W. & Sørensen, Erik Ø. & Tungodden, Bertil, 2011. "Immoral criminals? An experimental study of social preferences among prisoners," Discussion Paper Series in Economics 15/2011, Department of Economics, Norwegian School of Economics.
  443. Das-Gupta, Arindam, 2004. "The Income tax compliance cost of corporations in India, 2000-01," Working Papers 04/8, National Institute of Public Finance and Policy.
  444. Feld, Lars P. & Torgler, Benno, 2007. "Tax Morale after the Reunification of Germany: Results from a Quasi-Natural Experiment," Berkeley Olin Program in Law & Economics, Working Paper Series qt3qr87655, Berkeley Olin Program in Law & Economics.
  445. Anastasia Litina & Theodore Palivos, 2011. "Explicating Corruption and Tax Evasion:Reflections on Greek Tragedy," Discussion Paper Series 2011_07, Department of Economics, University of Macedonia, revised May 2011.
  446. repec:zbw:rwidps:0035 is not listed on IDEAS
  447. Che-chiang Huang & Horn-in Kuo, 2014. "A note on the neutrality of profit taxes with tax evasion and tax avoidance," Economics Bulletin, AccessEcon, vol. 34(3), pages 2038-2043.
  448. Sanchez Villalba, Miguel, 2015. "Global inspection games," Journal of Public Economics, Elsevier, vol. 128(C), pages 59-72.
  449. Odd-Helge Fjeldstad, 2004. "To pay or not to pay? Citizens' views on taxation in local authorities in Tanzania," CMI Working Papers WP 2004: 8, CMI (Chr. Michelsen Institute), Bergen, Norway.
  450. Mathieu Lefebvre & Pierre Pestieau & Arno Riedl & Marie Villeval, 2015. "Tax evasion and social information: an experiment in Belgium, France, and the Netherlands," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(3), pages 401-425, June.
  451. Dr Ken Devos, 2013. "Do Penalties And Enforcement Measures Make Taxpayers More Compliant? The View Of Australian Tax Evaders," Far East Journal of Psychology and Business, Far East Research Centre, vol. 12(1), pages 1-9, July.
  452. Gaetano Lisi & Maurizio Pugno, 2011. "Tax Morale, Entrepreneurship, and the Irregular Economy," Working Papers 2011-01, Universita' di Cassino, Dipartimento di Scienze Economiche.
  453. Piolatto, A., 2010. "Itemised Deductions : A Device to Reduce Tax Evasion," Discussion Paper 2010-60, Tilburg University, Center for Economic Research.
  454. Mara Olekalns & Carol Kulik & Lin Chew, 2014. "Sweet Little Lies: Social Context and the Use of Deception in Negotiation," Journal of Business Ethics, Springer, vol. 120(1), pages 13-26, March.
  455. Urmila Chatterjee & Ravi Kanbur, 2013. "Regulation and Non-Compliance : Magnitudes and Patterns for India's Factories Act," World Bank Other Operational Studies 16717, The World Bank.
  456. Jørgensen, Øystein & Ognedal, Tone & Strøm, Steinar, 2005. "Labor supply when tax evasion is an option," Memorandum 06/2005, Oslo University, Department of Economics.
  457. Kalina Koleva, 2005. "A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience," Cahiers de la Maison des Sciences Economiques r05050, Université Panthéon-Sorbonne (Paris 1).
  458. Doerrenberg, Philipp & Schmitz, Jan, 2015. "Tax compliance and information provision: A field experiment with small firms," ZEW Discussion Papers 15-028, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  459. Doerrenberg, Philipp & Duncan, Denvil & Zeppenfeld, Christopher, 2014. "Circumstantial risk: Impact of future tax evasion and labor supply opportunities on risk exposure," ZEW Discussion Papers 14-014, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  460. Lewis, Alan & Bardis, Alexander & Flint, Chloe & Mason, Claire & Smith, Natalya & Tickle, Charlotte & Zinser, Jennifer, 2012. "Drawing the line somewhere: An experimental study of moral compromise," Journal of Economic Psychology, Elsevier, vol. 33(4), pages 718-725.
  461. Schneider, Friedrich & Buehn, Andreas, 2016. "Estimating the Size of the Shadow Economy: Methods, Problems and Open Questions," IZA Discussion Papers 9820, Institute for the Study of Labor (IZA).
  462. Tahseen Ajaz & Eatzaz Ahmad, 2010. "The Effect of Corruption and Governance on Tax Revenues," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 49(4), pages 405–417.
  463. James Alm, 2014. "Expanding the theory of tax compliance from individual to group motivations," Chapters, in: A Handbook of Alternative Theories of Public Economics, chapter 12, pages 260-277 Edward Elgar Publishing.
  464. Pastor, Santos, 1994. "Qué hacer en los conflictos fiscales. Un análisis económico de las propuestas de actas de conformidad," DE - Documentos de Trabajo. Economía. DE 3032, Universidad Carlos III de Madrid. Departamento de Economía.
  465. Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger, 2008. "Local Autonomy, Tax Morale and the Shadow Economy," CREMA Working Paper Series 2008-24, Center for Research in Economics, Management and the Arts (CREMA).
  466. Wilfried Anicet Kouamé, 2015. "Tax Morale and Trust in Public Institutions," Cahiers de recherche 15-14, Departement d'Economique de l'École de gestion à l'Université de Sherbrooke.
  467. Orviska, Marta & Hudson, John, 2003. "Tax evasion, civic duty and the law abiding citizen," European Journal of Political Economy, Elsevier, vol. 19(1), pages 83-102, March.
  468. Marco Di Domizio, 2006. "Effect of Social Contribution Evasion on Working Time Allocation: Theoretical Contribution in a Two sector Model," Discussion Papers 16_2006, D.E.S. (Department of Economic Studies), University of Naples "Parthenope", Italy.
  469. Hashimzade, Nigar & Myles, Gareth D. & Page, Frank & Rablen, Matthew D., 2014. "Social networks and occupational choice: The endogenous formation of attitudes and beliefs about tax compliance," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 134-146.
  470. D'Souza, Errol, . "A Theory Of Tax Evasion In Developing Countries," IIMA Working Papers WP2016-03-37, Indian Institute of Management Ahmedabad, Research and Publication Department.
  471. Josef Falkinger & Herbert Walther, 1991. "Separating small and big fish: The case of income tax evasion," Journal of Economics, Springer, vol. 54(1), pages 55-67, February.
  472. Mittone, Luigi & Saredi, Viola, 2016. "Commitment to tax compliance: Timing effect on willingness to evade," Journal of Economic Psychology, Elsevier, vol. 53(C), pages 99-117.
  473. Bruttel, Lisa & Friehe, Tim, 2014. "On the path dependence of tax compliance," European Economic Review, Elsevier, vol. 65(C), pages 90-107.
  474. E. Bruce Hutchinson & J. R. Clark, 2004. "The Laffer Curve for Amnesty," Journal of Private Enterprise, The Association of Private Enterprise Education, vol. 20(Fall 2004), pages 9-29.
  475. Glen Ueng, K. L. & Yang, C. C., 2000. "Taxation with little administration," Journal of Public Economics, Elsevier, vol. 75(1), pages 145-156, January.
  476. Wenzel, Michael & Taylor, Natalie, 2004. "An experimental evaluation of tax-reporting schedules: a case of evidence-based tax administration," Journal of Public Economics, Elsevier, vol. 88(12), pages 2785-2799, December.
  477. Hannelore Weck-Hannemann & Werner W. Pommerehne, 1989. "Einkommensteuerhinterziehung in der Schweiz: Eine empirische Analyse," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 125(IV), pages 515-556, December.
  478. Herwartz, Helmut & Theilen, Bernd, 2011. "Does the EU financing system contribute to shadow economic activity?," Working Papers 2072/169685, Universitat Rovira i Virgili, Department of Economics.
  479. Alejandro Esteller-More, 2003. "The Politics of Tax Administration: Evidence from Spain," Public Economics 0303004, EconWPA.
  480. Catrine Jacobsen & Marco Piovesan, 2015. "Tax me if you can: An artefactual field experiment on dishonesty," IFRO Working Paper 2015/05, University of Copenhagen, Department of Food and Resource Economics.
  481. Mariana Gerstenbluth & Natalia Melgar & Juan Pablo Pagano & Maximo Rossi, 2012. "How do inequality affect tax morale in Latin America and Caribbean?," REVISTA DE ECONOMÍA DEL ROSARIO, UNIVERSIDAD DEL ROSARIO, December.
  482. Vitaly Pruzhansky, 2004. "Honesty in a Signaling Model of Tax Evasion," Tinbergen Institute Discussion Papers 04-022/1, Tinbergen Institute.
  483. Jellal, Mohamed, 2009. "Bureaucracy and Corruption Taxation Proof," MPRA Paper 17177, University Library of Munich, Germany.
  484. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.
  485. Sara Torregrosa, 2015. "Bypassing progressive taxation: fraud and base erosion in the Spanish income tax (1970-2001)," Working Papers 2015/31, Institut d'Economia de Barcelona (IEB).
  486. Helmuth Cremer & Firouz Gahvari, 1997. "Tax Competition and Tax Evasion," Nordic Journal of Political Economy, Nordic Journal of Political Economy, vol. 24, pages 89-104.
  487. Wiltermuth, Scott S., 2011. "Cheating more when the spoils are split," Organizational Behavior and Human Decision Processes, Elsevier, vol. 115(2), pages 157-168, July.
  488. Kallunki, Juha-Pekka & Mikkonen, Jenni & Nilsson, Henrik & Setterberg, Hanna, 2016. "Tax noncompliance and insider trading," Journal of Corporate Finance, Elsevier, vol. 36(C), pages 157-173.
  489. James Alm & Jay Shimshack, 2014. "Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings," Working Papers 1409, Tulane University, Department of Economics.
  490. Djawadi, Behnud Mir & Fahr, René, 2013. "The Impact of Tax Knowledge and Budget Spending Influence on Tax Compliance," IZA Discussion Papers 7255, Institute for the Study of Labor (IZA).
  491. Kirchler, Erich, 1999. "Reactance to taxation: Employers' attitudes towards taxes," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 28(2), pages 131-138, July.
  492. Levin, Jörgen & Widell, Lars, 2007. "Tax Evasion in Kenya and Tanzania:Evidence from Missing Imports," Working Papers 2007:8, Örebro University, School of Business.
  493. Luis Augusto Chávez Maza & Alexander Elbittar & Fausto Hernández Trillo, 2015. "Cumplimiento en pago de contribuciones: autoridades fiscales versus religiosas en México," Estudios Económicos, El Colegio de México, Centro de Estudios Económicos, vol. 30(1), pages 51-74.
  494. Kotowski, Maciej H. & Weisbach, David A. & Zeckhauser, Richard J., 2014. "Signaling with Audits: Mimicry, Wasteful Expenditures, and Non-compliance in a Model of Tax Enforcement," Working Paper Series rwp14-001, Harvard University, John F. Kennedy School of Government.
  495. Francesco Flaviano Russo, 2016. "Self-Concept Maintenance and Tax Evasion," CSEF Working Papers 441, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
  496. Cécile Bazart & Michael Pickhardt, 2009. "Fighting Income Tax Evasion with Positive Rewards: Experimental Evidence," Working Papers 09-01, LAMETA, Universtiy of Montpellier, revised Jun 2009.
  497. Naqvi, Nadeem & Neumärker, Bernhard & Pech, Gerald, 2012. "The rule of law and sustainability of the constitution: The case of tax evasion," The Constitutional Economics Network Working Papers 01-2012, University of Freiburg, Department of Economic Policy and Constitutional Economic Theory.
  498. Schwarz, Peter, 2011. "Money launderers and tax havens: Two sides of the same coin?," International Review of Law and Economics, Elsevier, vol. 31(1), pages 37-47, March.
  499. K. L. Glen Ueng & C. C. Yang, 2006. "Tax Evasion and Government Size - A Micro-Political Theory," Journal of Economics and Management, College of Business, Feng Chia University, Taiwan, vol. 2(1), pages 1-20, January.
  500. Erich Kirchler & Boris Maciejovsky & Herbert Schwarzenberger, 2003. "Specious Confidence after Tax Audits: A Contribition to the Dynamics of Compliance," Papers on Strategic Interaction 2003-14, Max Planck Institute of Economics, Strategic Interaction Group.
  501. Lee, Kangoh, 1998. "Tax Evasion, Monopoly, and Nonneutral Profit Taxes," National Tax Journal, National Tax Association, vol. 51(n. 2), pages 333-38, June.
  502. Gino, Francesca & Margolis, Joshua D., 2011. "Bringing ethics into focus: How regulatory focus and risk preferences influence (Un)ethical behavior," Organizational Behavior and Human Decision Processes, Elsevier, vol. 115(2), pages 145-156, July.
  503. Slemrod, Joel, 1990. "Optimal Taxation and Optimal Tax Systems," Journal of Economic Perspectives, American Economic Association, vol. 4(1), pages 157-78, Winter.
  504. Bernard Gauthier & Jean-Paul Azam & Jonathan Goyette, 2004. "The Effect of Fiscal Policy and Corruption Control Mechanisms on Firm Growth and Social Welfare: Theory and Evidence," Cahiers de recherche 04-10, HEC Montréal, Institut d'économie appliquée.
  505. 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..
  506. Sennoga, Edward B. & Matovu, John Mary & Twimukye, Evarist P., 2009. "Tax evasion and widening the tax base in Uganda," Research Series 54802, Economic Policy Research Centre (EPRC).
  507. Agnar Sandmo, 2012. "An evasive topic: theorizing about the hidden economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 5-24, February.
  508. Joseph Mpeera Ntayi & Pascal Ngoboka & Henry Mutebi & Gidah Sitenda, 2012. "Social value orientation and regulatory compliance in Ugandan public procurement," International Journal of Social Economics, Emerald Group Publishing, vol. 11(11), pages 900-920, October.
  509. Jean-Bernard Chatelain & Kirsten Ralf, 2012. "The Failure of Financial Macroeconomics and What to Do About it," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00706777, HAL.
  510. Benno Torgler & Friedrich Schneider, 2004. "Does Culture Influence Tax Morale? Evidence from Different European Countries," CREMA Working Paper Series 2004-17, Center for Research in Economics, Management and the Arts (CREMA).
  511. Traxler, Christian, 2006. "Social Norms and Conditional Cooperative Taxpayers," Discussion Papers in Economics 1202, University of Munich, Department of Economics.
  512. Christoph Bühren & Thorben C. Kundt, 2013. "Worker or Shirker – Who Evades More Taxes? A Real Effort Experiment," MAGKS Papers on Economics 201326, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
  513. Laura Blow & Ian Preston, 2002. "Deadweight loss and taxation of earned income: evidence from tax records of the UK self-employed," IFS Working Papers W02/15, Institute for Fiscal Studies.
  514. Filippin, Antonio & Fiorio, Carlo V. & Viviano, Eliana, 2013. "The effect of tax enforcement on tax morale," European Journal of Political Economy, Elsevier, vol. 32(C), pages 320-331.
  515. Braun, Juan & Loayza, Norman V., 1994. "Taxation, public services, and the informal sector in a model of endogenous growth," Policy Research Working Paper Series 1334, The World Bank.
  516. Frey, Bruno S. & Torgler, Benno, 2007. "Tax morale and conditional cooperation," Journal of Comparative Economics, Elsevier, vol. 35(1), pages 136-159, March.
  517. James Alm, 2014. "Does an Uncertain Tax System Encourage "Aggressive Tax Planning"?," Working Papers 1403, Tulane University, Department of Economics.
  518. Riccardo Ferretti & Pierpaolo Pattitoni & Roberto Patuelli, 2016. "Market Abuse Directive and Insider Trading: Evidence from Italian Tender Offers," Working Paper Series 16-16, The Rimini Centre for Economic Analysis.
  519. James Alm & Jeremy Clark & Kara Leibel, 2011. "Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States," Working Papers in Economics 11/35, University of Canterbury, Department of Economics and Finance.
  520. Liu, Antung Anthony, 2012. "Tax Evasion and Optimal Environmental Taxes," Discussion Papers dp-12-37, Resources For the Future.
  521. Jaanika Meriküll & Tairi Rõõm & Karsten Staehr, 2013. "Perceptions of unreported economic activities in Baltic Firms. Individualistic and non-individualistic motives," Bank of Estonia Working Papers wp2012-8, Bank of Estonia, revised 04 Feb 2013.
  522. Philippe Bacchetta & Maria Paz Espinosa, 1993. "Information Sharing and Tax Competition Among Governments," CEPR Financial Markets Paper 0028, European Science Foundation Network in Financial Markets, c/o C.E.P.R, 77 Bastwick Street, London EC1V 3PZ..
  523. repec:ebl:ecbull:v:8:y:2008:i:8:p:1-3 is not listed on IDEAS
  524. Djanali, Iwan & Sheehan-Connor, Damien, 2012. "Tax affinity hypothesis: Do we really hate paying taxes?," Journal of Economic Psychology, Elsevier, vol. 33(4), pages 758-775.
  525. Webley, Paul & Cole, Michaela & Eidjar, Ole-Petter, 2001. "The prediction of self-reported and hypothetical tax-evasion: Evidence from England, France and Norway," Journal of Economic Psychology, Elsevier, vol. 22(2), pages 141-155, April.
  526. Joel Slemrod & Caroline Weber, 2012. "Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 25-53, February.
  527. Miguel Sanchez-Villalba, 2006. "Anti-evasion auditing policy in the presence of common income shocks," LSE Research Online Documents on Economics 6543, London School of Economics and Political Science, LSE Library.
  528. Bridget Terry Long, 2003. "The Impact of Federal Tax Credits for Higher Education Expenses," NBER Working Papers 9553, National Bureau of Economic Research, Inc.
  529. Caballe, Jordi & Panades, Judith, 2004. "Inflation, tax evasion, and the distribution of consumption," Journal of Macroeconomics, Elsevier, vol. 26(4), pages 567-595, December.
  530. Lindeboom, Maarten & van der Klaauw, Bas & Vriend, Sandra, 2014. "Audit rates and compliance: A field experiment in long-term care," CEPR Discussion Papers 9924, C.E.P.R. Discussion Papers.
  531. Marsha Blumenthal & Charles Christian & Joel Slemrod, 2001. "Taxpayer response to an increased probability of audit: Evidence from a controlled experiment in minnesota," Natural Field Experiments 00332, The Field Experiments Website.
  532. Bruno Chiarini & Marco Di Domizio & Elisabetta Marzano, 2008. "Why do underground reducing policies often fail their scope? Some answers from the Italian experience," Working Papers 8_2008, D.E.S. (Department of Economic Studies), University of Naples "Parthenope", Italy.
  533. Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
  534. Jan Hanousek & Filip Palda, 2002. "Why People Evade Taxes in the Czech and Slovak Republics: A Tale of Twins," Public Economics 0205003, EconWPA.
  535. Jellal, Mohamed, 2009. "Informal Sector and Taxation," MPRA Paper 17129, University Library of Munich, Germany.
  536. repec:dau:papers:123456789/4728 is not listed on IDEAS
  537. Lindsay M. Tedds & David E. A. Giles, 2000. "Modelling the Underground Economies in Canada and New Zealand: A Comparative Analysis," Econometrics Working Papers 0003, Department of Economics, University of Victoria.
  538. Maria Felice Arezzo, . "Social capital and undeclared work: an empirical analysis in Italy from 1998 to 2008," Working Papers 112/13, Sapienza University of Rome, Metodi e modelli per l'economia, il territorio e la finanza MEMOTEF.
  539. Ashby, Julie S. & Webley, Paul & Haslam, Alexander S., 2009. "The role of occupational taxpaying cultures in taxpaying behaviour and attitudes," Journal of Economic Psychology, Elsevier, vol. 30(2), pages 216-227, April.
  540. James Alm, 2012. "Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies," Working Papers 1213, Tulane University, Department of Economics.
  541. Alessandro Balestrino, 2014. "Large Taxes, Status Goods, and Piracy," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(1), pages 97-115, March.
  542. Edoardo Di Porto, 2009. "Audit, tax compliance and undeclared work: an empirical analysis," LABORatorio R. Revelli Working Papers Series 94, LABORatorio R. Revelli, Centre for Employment Studies.
  543. Gabriela S. Pantoja & Rodrigo S. Penaloza, 2014. "Tax evasion under behavioral structures," Economia, ANPEC - Associação Nacional dos Centros de Pósgraduação em Economia [Brazilian Association of Graduate Programs in Economics], vol. 15(1), pages 30_40.
  544. Albu, Lucian-Liviu, 2003. "Underground economy modelling: simple models with complicated dynamics," MPRA Paper 12447, University Library of Munich, Germany.
  545. repec:hal:journl:halshs-00195354 is not listed on IDEAS
  546. Putniņš, Tālis J. & Sauka, Arnis, 2015. "Measuring the shadow economy using company managers," Journal of Comparative Economics, Elsevier, vol. 43(2), pages 471-490.
  547. repec:dau:papers:123456789/4929 is not listed on IDEAS
  548. Ada Ferrer-i-Carbonell & Klarita Gërxhani, 2011. "Financial Satisfaction and (in)formal Sector in a Transition Country," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 102(2), pages 315-331, June.
  549. Gwenola Trotin, 2012. "Solving the Yitzhaki Paradox: Income Tax Evasion and Reference Dependence under Prospect Theory," Working Papers halshs-00793664, HAL.
  550. Orviska, Marta & Caplanova, Anetta & Medved, Jozef & Hudson, John, 2006. "A cross-section approach to measuring the shadow economy," Journal of Policy Modeling, Elsevier, vol. 28(7), pages 713-724, October.
  551. Jason DeBacker & Bradley T. Heim & Anh Tran & Alexander Yuskavage, 2015. "Legal Enforcement and Corporate Behavior: An Analysis of Tax Aggressiveness after an Audit," Journal of Law and Economics, University of Chicago Press, vol. 58(2), pages 291 - 324.
  552. Kirchler, Erich & Hoelzl, Erik & Wahl, Ingrid, 2008. "Enforced versus voluntary tax compliance: The "slippery slope" framework," Journal of Economic Psychology, Elsevier, vol. 29(2), pages 210-225, April.
  553. Nicol�s Garrido & Luigi Mittone, 2008. "A Description of Experimental Tax Evasion Behavior Using Finite Automata: the case of Chile and Italy," CEEL Working Papers 0809, Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia.
  554. Park, Chang-Gyun & Hyun, Jin Kwon, 2003. "Examining the determinants of tax compliance by experimental data: a case of Korea," Journal of Policy Modeling, Elsevier, vol. 25(8), pages 673-684, November.
  555. Martin Altemeyer-Bartscher, 2014. "Fiscal Equalization, Tax Salience, and Tax Competition," IWH Discussion Papers 3, Halle Institute for Economic Research.
  556. Luca Salvadori, 2015. "Does tax enforcement counteract the negative effects of terrorism? A case study of the Basque Country," Working Papers 2015/9, Institut d'Economia de Barcelona (IEB).
  557. Juan Prieto Rodríguez & María José Sanzo Pérez & Javier Suárez Pandiello, 2006. "Economic analysis of attitudes towards fiscal fraud in Spain”," Hacienda Pública Española, IEF, vol. 177(2), pages 107-128, April.
  558. Francesco Busato & Bruno Chiarini & Pasquale de Angelis & Elisabetta Marzano, 2005. "Capital Subsidies and the Underground Economy," Economics Working Papers 2005-10, Department of Economics and Business Economics, Aarhus University.
  559. Michele Bernasconi, Luca Corazzini, Raffaello Seri, 2012. "Tax Evasion: Does the Tax Burden Matter?," ISLA Working Papers 43, ISLA, Centre for research on Latin American Studies and Transition Economies, Universita' Bocconi, Milano, Italy.
  560. Joel Slemrod, 2015. "Tax administration and tax systems," Working Papers 2015/13, Institut d'Economia de Barcelona (IEB).
  561. Luca Salvadori, 2015. "Does tax enforcement counteract the negative effects of terrorism? A case study of the Basque country," ERSA conference papers ersa15p1465, European Regional Science Association.
  562. Odd-Helge Fjeldstad, 2003. "What has trust got to do with it? Non-payment of service charges in local authorities in South Africa," CMI Working Papers WP 2003:12, CMI (Chr. Michelsen Institute), Bergen, Norway.
  563. Annamaria Nese & Patrizia Sbriglia, 2009. "Individuals' Voting Choice and Cooperation in Repeated Social Dilemma Games," Labsi Experimental Economics Laboratory University of Siena 025, University of Siena.
  564. Franklin G. Mixon & Richard J. Cebula (ed.), 2014. "New Developments in Economic Education," Books, Edward Elgar Publishing, number 15538.
  565. Robert Krämer & Vilen Lipatov, 2013. "The Effect of Corporate Taxation and Ownership on Raising Shareholder Capital," CESifo Working Paper Series 4436, CESifo Group Munich.
  566. Rainald Borck, 2004. "Income Tax Evasion and the Penalty Structure," Economics Bulletin, AccessEcon, vol. 8(5), pages 1-9.
  567. M. Shubik & G. Laan & I. Kubin & E. Dietzenbacher & K. Spremann & U. Schweizer & K. Milford & H. Niida & F. Butschek & K. Rothschild, 1991. "Book reviews," Journal of Economics, Springer, vol. 53(3), pages 299-324, October.
  568. Anastasia Litina & Theodore Palivos, 2015. "Corruption and Tax Evasion: Reflections on Greek Tragedy," Working Papers 193, Bank of Greece.
  569. Ralph-C Bayer, 2004. "Moral Constraints and the Evasion of Income Tax," School of Economics Working Papers 2004-09, University of Adelaide, School of Economics.
  570. repec:npf:wpaper:05 is not listed on IDEAS
  571. Antonio Acconcia & Marcello D'Amato & Riccardo Martina, 2003. "Corruption and Tax Evasion with Competitive Bribes," CSEF Working Papers 112, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
  572. Trandel, Greg & Snow, Arthur, 1999. "Progressive income taxation and the underground economy," Economics Letters, Elsevier, vol. 62(2), pages 217-222, February.
  573. Partha Sengupta, 1998. "Tax evasion and intertemporal choice," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 26(4), pages 420-430, December.
  574. Sanjit Dhami & Ali al-Nowaihi, 2011. "An extension of the Becker proposition to non-expected utility theory," Discussion Papers in Economics 11/41, Department of Economics, University of Leicester.
  575. Eisenhauer, Joseph G., 2008. "Ethical preferences, risk aversion, and taxpayer behavior," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 37(1), pages 45-63, February.
  576. Williams, Colin C. & Martinez-Perez, Alvaro, 2014. "Why do consumers purchase goods and services in the informal economy?," Journal of Business Research, Elsevier, vol. 67(5), pages 802-806.
  577. Daniel Ortega & Carlos Scartascini, 2015. "Don't Blame the Messenger: A Field Experiment on Delivery Methods for Increasing Tax Compliance," IDB Publications (Working Papers) 91741, Inter-American Development Bank.
  578. Konstantin Pashev, 2005. "Tax Corruption: Stimuli and Restraints," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 60-87.
  579. Tamara Merkulova & Tatyana Bitkova & Kateryna Kononova, 2016. "Tax Factors of Sustainable Development: System Dynamics Approach towards Tax Evasion Analyses," RIVISTA DI STUDI SULLA SOSTENIBILITA', FrancoAngeli Editore, vol. 2016(1), pages 35-47.
  580. Andreas Buehn & Friedrich Schneider, 2012. "Shadow economies around the world: novel insights, accepted knowledge, and new estimates," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 139-171, February.
  581. Kaplow, Louis, 1990. "Optimal taxation with costly enforcement and evasion," Journal of Public Economics, Elsevier, vol. 43(2), pages 221-236, November.
  582. Joel Slemrod, 2007. "Cheating Ourselves: The Economics of Tax Evasion," Journal of Economic Perspectives, American Economic Association, vol. 21(1), pages 25-48, Winter.
  583. Alejandro Estelle-MorÈ, . "Tax evasion in a semi-decentralised tax administration," Studies on the Spanish Economy 48, FEDEA.
  584. Fochmann, Martin & Kroll, Eike B., 2016. "The effects of rewards on tax compliance decisions," Journal of Economic Psychology, Elsevier, vol. 52(C), pages 38-55.
  585. Juan Monterrey Mayoral & Amparo Sánchez Segura, 2015. "Planificación fiscal y Gobierno Corporativo en las empresas cotizadas españolas," Hacienda Pública Española, IEF, vol. 214(3), pages 55-89, September.
  586. Marc Willinger & Nicolas Daures & Mohamed Ali Bchir, 2008. "Tolérance de la fraude et évasion fiscale : une analyse expérimentale du modèle de Greenberg," Économie et Prévision, Programme National Persée, vol. 182(1), pages 33-46.
  587. Snow, Arthur & Warren, Ronald Jr., 2005. "Tax evasion under random audits with uncertain detection," Economics Letters, Elsevier, vol. 88(1), pages 97-100, July.
  588. Lindeboom, Maarten & van der Klaauw, Bas & Vriend, Sandra, 2015. "The effect of audit regimes on applications for long-term care," CEPR Discussion Papers 10572, C.E.P.R. Discussion Papers.
  589. Faisal Jamil & Eatzaz Ahmad, 2013. "An Economic Investigation of Corruption and Electricity Theft," PIDE-Working Papers 2013:92, Pakistan Institute of Development Economics.
  590. Katherine Cuff & Nicolas Marceau & Steeve Mongrain & Joanne Roberts, 2009. "Optimal Policies and the Informal Sector," Department of Economics Working Papers 2009-14, McMaster University.
  591. Gabriele Ruiu & Gaetano Lisi, 2011. "Tax Morale, Slippery-Slope Framework and Tax Compliance: A Cross-section Analysis," Working Papers 2011-05, Universita' di Cassino, Dipartimento di Scienze Economiche.
  592. Wane, Waly, 2000. "Tax evasion, corruption, and the remuneration of heterogeneous inspectors," Policy Research Working Paper Series 2394, The World Bank.
  593. Benno Torgler & Christoph A. Schaltegger, 2006. "Tax Morale: A Survey with a Special Focus on Switzerland," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 142(III), pages 395-425, September.
  594. James, Simon & Alley, Clinton, 2002. "Tax compliance, self-assessment and tax administration," MPRA Paper 26906, University Library of Munich, Germany.
  595. Jan K. Brueckner, 2000. "Fiscal Decentralization in Developing Countries: The Effects of Local Corruption and Tax Evasion," Annals of Economics and Finance, Society for AEF, vol. 1(1), pages 1-18, May.
  596. Sang-Ho Lee, 2006. "Tax Evasion and Monopoly Output Decisions Revisited: Strategic Firm Behavior," International Journal of Business and Economics, College of Business, and College of Finance, Feng Chia University, Taichung, Taiwan, vol. 5(1), pages 83-92, April.
  597. Das-Gupta, Arindam & Lahiri, Radhika & Mookherjee, Dilip, 1995. "Income tax compliance in India: An empirical analysis," World Development, Elsevier, vol. 23(12), pages 2051-2064, December.
  598. Lewis, Alan & Carrera, Sonia & Cullis, John & Jones, Philip, 2009. "Individual, cognitive and cultural differences in tax compliance: UK and Italy compared," Journal of Economic Psychology, Elsevier, vol. 30(3), pages 431-445, June.
  599. Robin Boadway & Nicolas Marceau & Steeve Mongrain, 2000. "Tax Evasion and Trust," Cahiers de recherche CREFE / CREFE Working Papers 104, CREFE, Université du Québec à Montréal.
  600. Bernasconi, Michele, 1998. "Tax evasion and orders of risk aversion," Journal of Public Economics, Elsevier, vol. 67(1), pages 123-134, January.
  601. Castro, Lucio & Scartascini, Carlos, 2015. "Tax compliance and enforcement in the pampas evidence from a field experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 116(C), pages 65-82.
  602. Matsaganis, Manos & Benedek, Dóra & Flevotomou, Maria & Lelkes, Orsolya & Mantovani, Daniela & Nienadowska, Sylwia, 2010. "Distributional implications of income tax evasion in Greece, Hungary and Italy," MPRA Paper 21465, University Library of Munich, Germany.
  603. Schneider, Friedrich & Buehn, Andreas, 2012. "Shadow Economies in Highly Developed OECD Countries: What Are the Driving Forces?," IZA Discussion Papers 6891, Institute for the Study of Labor (IZA).
  604. Forest, Adam & Kirchler, Erich, 2010. "Targeting occupations with varying reputations to increase tax revenue," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 39(3), pages 400-406, June.
  605. Niepelt, Dirk, 2005. "Timing tax evasion," Journal of Public Economics, Elsevier, vol. 89(9-10), pages 1611-1637, September.
  606. Vivekananda Mukherjee & Sugata Marjit & Gautam Gupta, 2003. "Private Contribution for Public Projects: Government versus NGOs," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 159(3), pages 553-, September.
  607. Johannes Abeler & Daniele Nosenzo & Collin Raymond, 2016. "Preferences for Truth-Telling," CESifo Working Paper Series 6087, CESifo Group Munich.
  608. Alm, James & Martinez-Vazquez, Jorge & McClellan, Chandler, 2016. "Corruption and firm tax evasion," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 146-163.
  609. Crocker, Keith J. & Slemrod, Joel, 2005. "Corporate tax evasion with agency costs," Journal of Public Economics, Elsevier, vol. 89(9-10), pages 1593-1610, September.
  610. Onu, Diana & Oats, Lynne, 2016. "“Paying tax is part of life”: Social norms and social influence in tax communications," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 29-42.
  611. Julian Rauchdobler & Rupert Sausgruber & Jean-Robert Tyran, 2009. "Voting on Thresholds for Public Goods: Experimental Evidence," Discussion Papers 09-27, University of Copenhagen. Department of Economics.
  612. Fjeldstad, Odd-helge & Semboja, Joseph, 2001. "Why People Pay Taxes: The Case of the Development Levy in Tanzania," World Development, Elsevier, vol. 29(12), pages 2059-2074, December.
  613. Mirco Tonin, 2014. "Reporting import tariffs (and other taxes)," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(1), pages 153-173, February.
  614. Hammar, Henrik & Jagers, Sverker C. & Nordblom, Katarina, 2009. "Perceived tax evasion and the importance of trust," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 38(2), pages 238-245, March.
  615. Phillips, Mark D., 2014. "Deterrence vs. gamesmanship: Taxpayer response to targeted audits and endogenous penalties," Journal of Economic Behavior & Organization, Elsevier, vol. 100(C), pages 81-98.
  616. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
  617. Mills, Lillian F., 1996. "Corporate Tax Compliance and Financial Reporting," National Tax Journal, National Tax Association, vol. 49(3), pages 421-33, September.
  618. Bjorvatn, Kjetil & Cappelen, Alexander, 2004. "Globalisation, inequality and redistribution," Memorandum 16/2004, Oslo University, Department of Economics.
  619. Max Gillman & Michal Kejak, 2014. "Tax Evasion, Human Capital, and Productivity-Induced Tax Rate Reduction," Journal of Human Capital, University of Chicago Press, vol. 8(1), pages 42 - 79.
  620. Silvia Platoni & Francesco Timpano, 2013. "Redistribution and Tax Evasion: an Asymmetric Information Approach," DISCE - Quaderni del Dipartimento di Scienze Economiche e Sociali dises1394, Università Cattolica del Sacro Cuore, Dipartimenti e Istituti di Scienze Economiche (DISCE).
  621. repec:kap:iaecre:v:6:y:2000:i:4:p:710-721 is not listed on IDEAS
  622. Almunia, Miguel & Lopez-Rodriguez, David, 2012. "The efficiency cost of tax enforcement: evidence from a panel of spanish firms," MPRA Paper 44153, University Library of Munich, Germany.
  623. Lars P. Feld & Benno Torgler & Bin Ding, 2008. "Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification," School of Economics and Finance Discussion Papers and Working Papers Series 232, School of Economics and Finance, Queensland University of Technology, revised 16 Jun 2008.
  624. Francesco Busato & Bruno Chiarini & Pasquale De Angelis & Elisabetta Marzano, 2008. "Firm-oriented policies, tax cheating and perverse outcomes," Discussion Papers 10_2008, D.E.S. (Department of Economic Studies), University of Naples "Parthenope", Italy.
  625. Sieger, Philip, 2013. "Job Losses and Criminal Gains: Analyzing the Effect of Unemployment on Criminal Activity," Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79929, Verein für Socialpolitik / German Economic Association.
  626. Richard Cebula & Chris Paul, 2000. "The pedagogy of tax evasion: Its extent and its determinants," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 6(4), pages 710-721, November.
  627. Luigi Mittone & Fabrizio Panebianco & Alessandro Santoro, 2016. "The Bomb-Crater Effect of Tax Audits: Beyond Misperception of Chance," Working Papers 583, IGIER (Innocenzo Gasparini Institute for Economic Research), Bocconi University.
  628. Dominik H. Enste & Friedrich Schneider, 2000. "Shadow Economies: Size, Causes, and Consequences," Journal of Economic Literature, American Economic Association, vol. 38(1), pages 77-114, March.
  629. Maurizio Bovi & Roy Cerqueti, 2014. "A quantitative view on policymakers’ goal, institutions and tax evasion," Quality & Quantity: International Journal of Methodology, Springer, vol. 48(3), pages 1493-1510, May.
  630. Iskandar, Deden Dinar & Wuenscher, Tobias, 2012. "Finding the Stronger Impact among Bribery, Financial Reward, and Religious Attitude: The Insights of Experiment on Environmental Tax Compliance in Indonesia," 2012 Conference (56th), February 7-10, 2012, Freemantle, Australia 124316, Australian Agricultural and Resource Economics Society.
  631. J. Engwerda & G. Feichtinger & A. Sandmo & B. Fritsch & K. Laski & L. Podkaminer & E. Deutsch & G. Goldrian, 1990. "Book reviews," Journal of Economics, Springer, vol. 52(2), pages 191-208, June.
    • E. Dietzenbacher & E. Harrison & J. Engwerda & H. Lorenz & G. Klepper & M. Rauscher & R. Neck & J. Hagen, 1992. "Book reviews," Journal of Economics, Springer, vol. 55(3), pages 309-327, October.
  632. Bruno Chiarini & Maria Ferrara & Elisabetta Marzano, 2016. "Investment Shocks, Tax Evasion and the Consumption Puzzle: A DSGE Analysis with Financial Frictions," CESifo Working Paper Series 6015, CESifo Group Munich.
  633. Maciejovsky, Boris & Kirchler, Erich & Schwarzenberger, Herbert, 2007. "Misperception of chance and loss repair: On the dynamics of tax compliance," Journal of Economic Psychology, Elsevier, vol. 28(6), pages 678-691, December.
  634. Mukhtar Ali & H. Cecil & James Knoblett, 2001. "The effects of tax rates and enforcement policies on taxpayer compliance: A study of self-employed taxpayers," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 29(2), pages 186-202, June.
  635. Lars Feld & Claus Larsen, 2012. "Self-perceptions, government policies and tax compliance in Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 78-103, February.
  636. Werner Gueth & Rupert Sausgruber, 2004. "Tax Morale and Optimal Taxation," Papers on Strategic Interaction 2004-12, Max Planck Institute of Economics, Strategic Interaction Group.
  637. Das-Gupta, Arindam, 2004. "Tax compliance costs and non-filing behaviour," Working Papers 04/5, National Institute of Public Finance and Policy.
  638. Wenzel, Michael, 2004. "An analysis of norm processes in tax compliance," Journal of Economic Psychology, Elsevier, vol. 25(2), pages 213-228, April.
  639. Giorgio Coricelli & Mateus Joffily & Claude Montmarquette & Marie Claire Villeval, 2010. "Cheating, Emotions, and Rationality: An Experiment on Tax Evasion," Post-Print halshs-00462067, HAL.
  640. Sour, Laura & Gutiérrez Andrade, Miguel Ángel, 2011. "Los incentivos extrínsecos y el cumplimiento fiscal
    [Extrinsic incentives and tax compliance]
    ," MPRA Paper 66066, University Library of Munich, Germany.
  641. Hoseini, M., 2013. "How to Enforce Value-Added Tax? The Role of Inter-Sectoral Linkages," Discussion Paper 2013-036, Tilburg University, Center for Economic Research.
  642. Andrew Feltenstein & Maral Shamloo, 2013. "Tax reform, the informal economy, and bank financing of capital formation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(1), pages 1-28, February.
  643. Lars P. Feld & Bruno S. Frey, 2004. "Illegal, Immoral, Fattening or What?: How Deterrence and Responsive Regulation Shape Tax Morale," Marburg Working Papers on Economics 200426, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
  644. Agranov, Marina & Schotter, Andrew, 2013. "Language and government coordination: An experimental study of communication in the announcement game," Journal of Public Economics, Elsevier, vol. 104(C), pages 26-39.
  645. Friedrich Schneider & Erich Kirchler & Boris Maciejovsky, 2001. "Tax avoidance, tax evasion, and tax flight: Do legal differences matter?," Economics working papers 2001-04, Department of Economics, Johannes Kepler University Linz, Austria.
  646. Ceausescu Ionut, 2015. "Underground Economy, Influences On National Economies," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 344-348, April.
  647. Hokamp, Sascha, 2014. "Dynamics of tax evasion with back auditing, social norm updating, and public goods provision – An agent-based simulation," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 187-199.
  648. repec:ebl:ecbull:v:8:y:2004:i:5:p:1-9 is not listed on IDEAS
  649. Kettle,Stewart & Hernandez,Marco & Ruda,Simon & Sanders,Michael, 2016. "Behavioral interventions in tax compliance : evidence from Guatemala," Policy Research Working Paper Series 7690, The World Bank.
  650. Manoj Atolia, 2003. "Public Investment, Tax Evasion and Welfare Effects of a Tariff Reform," Working Papers wp2003_10_01, Department of Economics, Florida State University, revised Oct 2008.
  651. Alano, Bienvenido Jr. P., 1984. "Import Smuggling in the Philippines: An Economic Analysis," Philippine Journal of Development JPD 1984 Vol. XI No. 2-a, Philippine Institute for Development Studies.
  652. Mattos, Enlinson & Rocha, Fabiana & Toporcov, Patricia, 2013. "Programas de incentivos fiscais são eficazes? Evidência a partir da avaliação do impacto do programa nota fiscal paulista sobre a arrecadação de ICMS," Revista Brasileira de Economia, FGV/EPGE Escola Brasileira de Economia e Finanças, Getulio Vargas Foundation (Brazil), vol. 67(1), March.
  653. Panagiotis Chronis & Aspassia Strantzalou, 2008. "Monetary and Fiscal Policy Interaction: What is the Role of the Transaction Cost of the Tax System in Stabilisation Policies?," Working Papers 71, Bank of Greece.
  654. Iulia CAPRIAN & Iurie CAPRIAN, 2015. "Role Of Tax Penalties In Taxpayers Education," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", issue 1, pages 78-84.
  655. Florian Baumann, 2008. "Employment Protection: The Case of Limited Enforceability," CESifo Working Paper Series 2346, CESifo Group Munich.
  656. Bruno S. Frey & Benno Torgler, 2004. "Taxation and Conditional Cooperation," CREMA Working Paper Series 2004-20, Center for Research in Economics, Management and the Arts (CREMA).
  657. Etro, Federico, 2016. "Research in economics and public finance," Research in Economics, Elsevier, vol. 70(1), pages 1-6.
  658. George M. Georgiou, 2007. "Measuring the Size of the Informal Economy: A Critical Review," Working Papers 2007, Central Bank of Cyprus.
  659. Vihanto, Martti, 2003. "Tax evasion and the psychology of the social contract," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 32(2), pages 111-125, May.
  660. Arslan, Mehmet Oğuz & İcan, Özgür, 2013. "The Effects Of Neighborhood On Tax Compliance Rates: Evidence From An Agent Based Model," MPRA Paper 64042, University Library of Munich, Germany.
  661. Frederiksen, Anders & Graversen, Ebbe Krogh & Smith, Nina, 2005. "Tax evasion and work in the underground sector," Labour Economics, Elsevier, vol. 12(5), pages 613-628, October.
  662. Manos Matsaganis & Maria Flevotomou, 2010. "Distributional implications of tax evasion in Greece," LSE Research Online Documents on Economics 26074, London School of Economics and Political Science, LSE Library.
  663. Kent Matthews, 2003. "VAT Evasion and VAT Avoidance: Is there a European Laffer curve for VAT?," International Review of Applied Economics, Taylor & Francis Journals, vol. 17(1), pages 105-114.
  664. Eichfelder, Sebastian & Kegels, Chantal, 2014. "Compliance costs caused by agency action? Empirical evidence and implications for tax compliance," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 200-219.
  665. Daniel Sutter & Lee Coppock, 2003. "The Tax Man Cometh: Constitutional Principles for Tax Enforcement," Constitutional Political Economy, Springer, vol. 14(2), pages 107-118, June.
  666. Prachi Mishra & Arvind Subramanian & Petia Topalova, 2007. "Policies, Enforcement, and Customs Evasion; Evidence from India," IMF Working Papers 07/60, International Monetary Fund.
  667. Yaniv, Gideon, 1997. "Welfare fraud and welfare stigma," Journal of Economic Psychology, Elsevier, vol. 18(4), pages 435-451, June.
  668. Bernasconi, Michele & Corazzini, Luca & Seri, Raffaello, 2014. "Reference dependent preferences, hedonic adaptation and tax evasion: Does the tax burden matter?," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 103-118.
  669. Compton, Ryan & Sandler, Daniel & Tedds, Lindsay M., 2010. "Backdating, tax evasion, and the unintended consequences of Canadian tax reform," MPRA Paper 39788, University Library of Munich, Germany.
  670. Lars P. Feld & Andreas J. Schmidt & Friedrich Schneider, 2011. "Deterrence Policy and the Size of the Shadow Economy in Germany: An Institutional and Empirical Analysis," Chapters, in: Handbook on the Shadow Economy, chapter 12 Edward Elgar Publishing.
  671. Reinhard Neck & Jens Wächter & Friedrich Schneider, 2012. "Tax avoidance versus tax evasion: on some determinants of the shadow economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 104-117, February.
  672. Dhami, Sanjit & Al-Nowaihi, Ali, 2010. "Optimal taxation in the presence of tax evasion: Expected utility versus prospect theory," Journal of Economic Behavior & Organization, Elsevier, vol. 75(2), pages 313-337, August.
  673. Riccardo Ferretti & Pierpaolo Pattitoni & Anna Salinas, 2015. "The effectiveness of insider trading regulations: The case of the Italian tender offers," Centro Studi di Banca e Finanza (CEFIN) (Center for Studies in Banking and Finance) 15309, Universita di Modena e Reggio Emilia, Dipartimento di Economia "Marco Biagi".
  674. Raitano, Michele & Fantozzi, Roberto, 2015. "Political cycle and reported labour incomes in Italy: Quasi-experimental evidence on tax evasion," European Journal of Political Economy, Elsevier, vol. 39(C), pages 269-280.
  675. Vihanto, Martti, 2000. "Tax evasion in a transition from socialism to capitalism : The psychology of the social contract," BOFIT Discussion Papers 6/2000, Bank of Finland, Institute for Economies in Transition.
  676. Friedrich Schneider, 2001. "Arbeit im Schatten: Einige theoretische und empirische Überlegungen Ïber die Schattenwirtschaft," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 2(4), pages 425-439, November.
  677. Mohd Amran Mahat & Lai Ming Ling, 2011. "Featuring Tax Education in Non-accounting Curriculum: Survey Evidence," EconStor Conference Papers 56066, ZBW - German National Library of Economics.
  678. Lang, Oliver & Nohrba[ss], Karl-Heinz & Stahl, Konrad, 1997. "On income tax avoidance: the case of Germany," Journal of Public Economics, Elsevier, vol. 66(2), pages 327-347, November.
  679. Juan Molero & Francesc Pujol, 2012. "Walking Inside the Potential Tax Evader’s Mind: Tax Morale Does Matter," Journal of Business Ethics, Springer, vol. 105(2), pages 151-162, January.
  680. Cuff, Katherine & Marceau, Nicolas & Mongrain, Steeve & Roberts, Joanne, 2011. "Optimal Policies with an Informal Sector," Journal of Public Economics, Elsevier, vol. 95(11), pages 1280-1291.
  681. Best, Michael & Brockmeyer, Anne & Kleven, Henrik & Spinnewijn, Johannes & Waseem, Mazhar, 2013. "Production vs Revenue Efficiency With Limited Tax Capacity: Theory and Evidence From Pakistan," CEPR Discussion Papers 9717, C.E.P.R. Discussion Papers.
  682. Çule, Monika & Fulton, Murray, 2009. "Business culture and tax evasion: Why corruption and the unofficial economy can persist," Journal of Economic Behavior & Organization, Elsevier, vol. 72(3), pages 811-822, December.
  683. Edward Christie & Mario Holzner, 2006. "What Explains Tax Evasion? An Empirical Assessment based on European Data," wiiw Working Papers 40, The Vienna Institute for International Economic Studies, wiiw.
  684. Bergolo, Marcelo & Cruces, Guillermo, 2014. "Work and tax evasion incentive effects of social insurance programs," Journal of Public Economics, Elsevier, vol. 117(C), pages 211-228.
  685. Yakovlev, Andrei, 1999. "Black cash tax evasion in Russia : Its forms, incetives and consequences at firm level," BOFIT Discussion Papers 3/1999, Bank of Finland, Institute for Economies in Transition.
  686. Heiner Schmittdiel, 2015. "Voluntary Disclosure Programs for Tax Evaders," Tinbergen Institute Discussion Papers 15-128/VII, Tinbergen Institute.
  687. Niu, Yongzhi, 2010. "Taxpayers' Response to Warnings of a Possible Tax Audit: Do They Change Their Compliance Behavior?," MPRA Paper 25551, University Library of Munich, Germany.
  688. Christos Kotsogiannis & Konstantinos Serfes, 2016. "Optimal performance reward, tax compliance and enforcement," Economic Theory Bulletin, Springer;Society for the Advancement of Economic Theory (SAET), vol. 4(2), pages 325-345, October.
  689. Razzolini, Tiziano, 2006. "Study on labor supply when tax evasion is an option with Box-Cox functional forms and random parameters," Memorandum 25/2006, Oslo University, Department of Economics.
  690. Yaniv, Gideon & Siniver, Erez, 2016. "The (honest) truth about rational dishonesty," Journal of Economic Psychology, Elsevier, vol. 53(C), pages 131-140.
  691. Radhika Lahiri & Mark Phoon, 2012. "Tax Evasion, Inequality and Progressive Taxes: A Political Economy Perspective Joseph," School of Economics and Finance Discussion Papers and Working Papers Series 296, School of Economics and Finance, Queensland University of Technology.
  692. Roberto Galbiati & Giulio Zanella, 2008. "The Social Multiplier of Tax Evasion: Evidence from Italian Audit Data," Department of Economics University of Siena 539, Department of Economics, University of Siena.
  693. Verboon, Peter & van Dijke, Marius, 2011. "When do severe sanctions enhance compliance? The role of procedural fairness," Journal of Economic Psychology, Elsevier, vol. 32(1), pages 120-130, February.
  694. David Ulph, 2009. "Avoidance Policies – A New Conceptual Framework," CRIEFF Discussion Papers 0908, Centre for Research into Industry, Enterprise, Finance and the Firm.
  695. Joel Slemrod & Brett Collins & Jeffrey Hoopes & Daniel Reck & Michael Sebastiani, 2015. "Does Credit-card Information Reporting Improve Small-business Tax Compliance?," NBER Working Papers 21412, National Bureau of Economic Research, Inc.
  696. Brizi, Ambra & Giacomantonio, Mauro & Schumpe, Birga M. & Mannetti, Lucia, 2015. "Intention to pay taxes or to avoid them: The impact of social value orientation," Journal of Economic Psychology, Elsevier, vol. 50(C), pages 22-31.
  697. Larissa Batrancea & Ioan Chirila & Ramona-Anca Nichita, 2014. "Fathoming Tax Havens Climate Through A Consequentialist Versus A Deontological Moral Lens," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 61-70, April.
  698. Balafoutas, Loukas & Beck, Adrian & Kerschbamer, Rudolf & Sutter, Matthias, 2015. "The hidden costs of tax evasion," Journal of Public Economics, Elsevier, vol. 129(C), pages 14-25.
  699. Luigi Mittone, 2002. "Individual styles of tax evasion: an experimental study," CEEL Working Papers 0202, Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia.
  700. Michał Kałdoński, 2015. "Unikanie opodatkowania w firmach rodzinnych notowanych na Giełdzie Papierów Wartościowych w Warszawie," Gospodarka Narodowa, Warsaw School of Economics, issue 2, pages 79-111.
  701. Alm, James & Jackson, Betty R. & McKee, Michael, 2009. "Getting the word out: Enforcement information dissemination and compliance behavior," Journal of Public Economics, Elsevier, vol. 93(3-4), pages 392-402, April.
  702. Fugazza, Marco & Jacques, Jean-Francois, 2004. "Labor market institutions, taxation and the underground economy," Journal of Public Economics, Elsevier, vol. 88(1-2), pages 395-418, January.
  703. repec:noj:journl:v:38:y:2013:p:3 is not listed on IDEAS
  704. Marion, Justin & Muehlegger, Erich, 2007. "Measuring Illegal Activity and the Effects of Regulatory Innovation: A Study of Diesel Fuel Tax Evasion," Working Paper Series rwp07-026, Harvard University, John F. Kennedy School of Government.
  705. גדעון יניב, 1977. "העלמת מס הכנסה והיצע עבודה (באנגלית)," Working Papers 360, National Insurance Institute of Israel.
  706. Bruno Théret & Didier Uri, 1988. "La courbe de Laffer dix ans après : un essai de bilan critique," Revue Économique, Programme National Persée, vol. 39(4), pages 753-808.
  707. Levaggi, Rosella & Menoncin, Francesco, 2016. "Optimal dynamic tax evasion: A portfolio approach," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 115-129.
  708. Sigbjørn Birkeland & Alexander Cappelen & Erik Sørensen & Bertil Tungodden, 2014. "An experimental study of prosocial motivation among criminals," Experimental Economics, Springer;Economic Science Association, vol. 17(4), pages 501-511, December.
  709. Coricelli, Giorgio & Rusconi, Elena & Villeval, Marie Claire, 2014. "Tax evasion and emotions: An empirical test of re-integrative shaming theory," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 49-61.
  710. Susan C. Morse, 2013. "Narrative and Tax Compliance," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(4), pages 469-486, December.
  711. FÈlix DomÌnguez Barrero & Julio LÛpez Laborda & Fernando Rodrigo Sauco, 2014. ""El hueco que deja el Diablo": Una estimaciÛn del fraude en el IRPF con microdatos tributarios," Studies on the Spanish Economy eee2014-01, FEDEA.
  712. Cécile Daubrée, 1994. "Analyse micro-économique de la contrebande et de la fraude documentaire, avec références aux économies africaines," Revue Économique, Programme National Persée, vol. 45(2), pages 165-192.
  713. Lago-Peñas, Ignacio & Lago-Peñas, Santiago, 2010. "The determinants of tax morale in comparative perspective: Evidence from European countries," European Journal of Political Economy, Elsevier, vol. 26(4), pages 441-453, December.
  714. Bahl, Roy W., 1992. "The administration of road user taxes in developing countries," Policy Research Working Paper Series 986, The World Bank.
  715. Maria Felice Arezzo, 2014. "Il lavoro irregolare nelle regioni italiane: un’analisi econometrica dal 1995 al 2008," RIVISTA DI ECONOMIA E STATISTICA DEL TERRITORIO, FrancoAngeli Editore, vol. 2014(1), pages 60-77.
  716. Shen, Wei, 2012. "Deconstructing the myth of Alipay Drama—Repoliticizing foreign investment in the telecommunications sector in China," Telecommunications Policy, Elsevier, vol. 36(10), pages 929-942.
  717. Diagne, Youssoupha S & Thiaw, Kalidou, 2008. "Fiscalité et secteur informel au Sénégal
    [Informal sector and tax compliance in Senegal]
    ," MPRA Paper 54867, University Library of Munich, Germany.
  718. Sokolovskyi, Dmytro & Sokolovska, Olena, 2016. "Tax burden optimization on economic agents by modeling interaction in the taxation system," MPRA Paper 71110, University Library of Munich, Germany, revised 05 May 2016.
  719. Nipoli Kamdar, 1997. "Corporate income tax compliance: A time series analysis," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 25(1), pages 37-49, March.
  720. Lasha Lanchava, 2013. "Free to Choose: An Experimental Investigation of the Value of Free Choice," CERGE-EI Working Papers wp492, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
  721. Nir Dagan & Yossi Tobol, 2005. "Tax evasion, informants, and optimal auditing policy," Economic theory and game theory 021, Nir Dagan.
  722. van Dijke, Marius & Verboon, Peter, 2010. "Trust in authorities as a boundary condition to procedural fairness effects on tax compliance," Journal of Economic Psychology, Elsevier, vol. 31(1), pages 80-91, February.
  723. Juan Prieto-Rodriguez & Maria Jose Sanzo-Perez & Javier Suarez-Pandiello, 2005. "Análisis económico de la actitud hacia el fraude fiscal en España," Public Economics 0502005, EconWPA.
  724. Durham, Yvonne & Manly, Tracy S. & Ritsema, Christina, 2014. "The effects of income source, context, and income level on tax compliance decisions in a dynamic experiment," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 220-233.
  725. Nugi Nkwe, 2013. "Tax Payers Attitude and Compliance Behavior among Small Medium Enterprises (SMEs) in Botswana," Business and Management Horizons, Macrothink Institute, vol. 1(1), pages 113-137, June.
  726. Marianne Cornu-Pauchet & Marc-Arthur Diaye & Bernard Fortin, 2009. "Introduction," Revue économique, Presses de Sciences-Po, vol. 60(5), pages 1029-1032.
  727. Stefura Gabriela, 2012. "The Role of Opportunity, Taxpayers’ Perceptions and Demographic Differences in Tax Compliance Analysis," Annals - Economic and Administrative Series -, Faculty of Business and Administration, University of Bucharest, vol. 6(1), pages 163-177, December.
  728. Brockmeyer,Anne & Hernandez,Marco, 2016. "Taxation, information, and withholding : evidence from Costa Rica," Policy Research Working Paper Series 7600, The World Bank.
  729. repec:fgv:epgrbe:v:67:n:1:a:5 is not listed on IDEAS
  730. Uri Gneezy, 2005. "Deception: The Role of Consequences," American Economic Review, American Economic Association, vol. 95(1), pages 384-394, March.
  731. Ronald Wintrobe, 2001. "Tax Evasion and Trust," UWO Department of Economics Working Papers 200111, University of Western Ontario, Department of Economics.
  732. Niu, Yongzhi, 2010. "Tax audit impact on voluntary compliance," MPRA Paper 22651, University Library of Munich, Germany.
  733. Myles, Gareth D. & Naylor, Robin A., 1996. "A model of tax evasion with group conformity and social customs," European Journal of Political Economy, Elsevier, vol. 12(1), pages 49-66, April.
  734. Elaine Silverman & Jonathan Skinner, 2001. "Are For-Profit Hospitals Really Different? Medicare Upcoding and Market Structure," NBER Working Papers 8133, National Bureau of Economic Research, Inc.
  735. Giese, Sebastian & Hoffmann, Antje, 2000. "Tax evasion and risky investments in an intertemporal context: An experimental study," SFB 373 Discussion Papers 2000,30, Humboldt University of Berlin, Interdisciplinary Research Project 373: Quantification and Simulation of Economic Processes.
  736. Alm, James, 1996. "What Is an "Optimal'"Tax System?," National Tax Journal, National Tax Association, vol. 49(1), pages 117-33, March.
  737. Altemeyer-Bartscher, Martin, 2014. "Fiscal Equalization, Tax Salience, and Tax Competition," IWH Discussion Papers 3/2014, Halle Institute for Economic Research (IWH).
  738. Anastasios Xepapadeas & Yannis Petrohilos-Andrianos, . "On the Evolution of Compliance and Regulation with Tax Evading Agents," DEOS Working Papers 1325, Athens University of Economics and Business.
  739. Silverman, Elaine & Skinner, Jonathan, 2004. "Medicare upcoding and hospital ownership," Journal of Health Economics, Elsevier, vol. 23(2), pages 369-389, March.
  740. Taliercio, Robert Jr., 2004. "Administrative Reform as Credible Commitment: The Impact of Autonomy on Revenue Authority Performance in Latin America," World Development, Elsevier, vol. 32(2), pages 213-232, February.
  741. Luigi Mittone, 1997. "Subjective versus objective probability: results from seven experiments on fiscal evasion," CEEL Working Papers 9704, Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia.
  742. Benno Torgler, 2003. "Tax Morale, Rule-Governed Behaviour and Trust," Constitutional Political Economy, Springer, vol. 14(2), pages 119-140, June.
  743. Tamás K. Papp & Elöd Takáts, 2008. "Tax Rate Cuts and Tax Compliance—The Laffer Curve Revisited," IMF Working Papers 08/7, International Monetary Fund.
  744. Michael Chirico & Robert P. Inman & Charles Loeffler & John MacDonald & Holger Sieg, 2014. "An Experimental Evaluation of Notification Strategies to Increase Property Tax Compliance: Free-Riding in the City of Brotherly Love," NBER Chapters, in: Tax Policy and the Economy, Volume 30 National Bureau of Economic Research, Inc.
  745. José Durán-Cabré & Alejandro Esteller-Moré & Luca Salvadori, 2015. "Empirical evidence on horizontal competition in tax enforcement," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(5), pages 834-860, October.
  746. Angel Solano García, 2015. "Tax Morale with Partisan Parties," Hacienda Pública Española, IEF, vol. 213(2), pages 83-108, June.
  747. Casal, Sandro & Mittone, Luigi, 2016. "Social esteem versus social stigma: The role of anonymity in an income reporting game," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 55-66.
  748. Slim, Sadri, 2009. "Du refus de vente au don: une explication de la formation du prix par l´affect
    [From rejection of exchange to gift: regard as an explanation of prices]
    ," MPRA Paper 15317, University Library of Munich, Germany, revised 24 Apr 2009.
  749. Kalina Koleva & Jean-Marie Monnier, 2006. "La nature juridique de l'impôt dans l'ancienne et la nouvelle économie du droit fiscal," Cahiers de la Maison des Sciences Economiques r06057, Université Panthéon-Sorbonne (Paris 1).
  750. Albu, Lucian-Liviu & Daianu, Daniel & Pavelescu, Florin-Marius, 2002. "Underground economy quantitative models. Some applications to Romania’s case," MPRA Paper 14210, University Library of Munich, Germany.
  751. Benno Torgler & Jan Werner, 2005. "Tax Morale and Fiscal Autonomy: Evidence from Germany," Working Papers 03-2005, Institute of Local Public Finance.
  752. Hashimzade, Nigar & Myles, Gareth D. & Rablen, Matthew D., 2016. "Predictive analytics and the targeting of audits," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 130-145.
  753. Andrei, Amanda L. & Comer, Kevin & Koehler, Matthew, 2014. "An agent-based model of network effects on tax compliance and evasion," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 119-133.
  754. Boryana Madzharova, 2011. "The Effect of Low Corporate Tax Rate on Payroll Tax Evasion," CERGE-EI Working Papers wp448, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
  755. Pántya, József & Kovács, Judit & Kogler, Christoph & Kirchler, Erich, 2016. "Work performance and tax compliance in flat and progressive tax systems," Journal of Economic Psychology, Elsevier, vol. 56(C), pages 262-273.
  756. David Ulph, 2009. "Avoidance Policies – A New Conceptual Framework," Working Papers 0922, Oxford University Centre for Business Taxation.
  757. Jean-François Gautier, 2000. "L’informel est-il une forme de fraude fiscale ? Une analyse microéconométrique de la fraude fiscale des micro-entreprises à Madagascar," Working Papers DT/2000/07, DIAL (Développement, Institutions et Mondialisation).
  758. John Cullis & Philip Jones & Alan Lewis, 2007. "Tax Compliance: Social Norms, Culture and Endogeneity," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0722, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  759. Jorge Martinez-Vazquez & Mark Rider, 2003. "Multiple Modes of Tax Evasion: Theory and Evidence from the TCMP," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0306, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  760. Umberto Galmarini & Simone Pellegrino & Massimiliano Piacenza & Gilberto Turati, 2014. "The runaway taxpayer," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(3), pages 468-497, June.
  761. Junmin Wan, 2006. "The Incentive to Declare Taxes and Tax Revenue: The Lottery Receipt Experiment in China," Discussion Papers in Economics and Business 06-25, Osaka University, Graduate School of Economics and Osaka School of International Public Policy (OSIPP).
  762. Manoj Atolia, 2003. "An OLG Model of Tax Evasion with Public Capital," Working Papers wp2003_04_01, Department of Economics, Florida State University.
  763. Pirttilä, Jukka, 1999. "Tax evasion and economies in transition : Lessons from tax theory," BOFIT Discussion Papers 2/1999, Bank of Finland, Institute for Economies in Transition.
  764. Glen Ueng, K. L. & Yang, C. C., 2001. "Plea bargaining with the IRS: extensions and further results," Journal of Public Economics, Elsevier, vol. 81(1), pages 83-98, July.
  765. Pavel Semerad, 2015. "How to stop VAT frauds on the fuel market: a usual price rule," MENDELU Working Papers in Business and Economics 2015-54, Mendel University in Brno, Faculty of Business and Economics.
  766. Marsha Blumenthal & Charles Christian & Joel Slemrod, 1998. "The Determinants of Income Tax Compliance: Evidence from a Controlled Experiment in Minnesota," NBER Working Papers 6575, National Bureau of Economic Research, Inc.
  767. Casola, Luca & Kemp, Simon & Mackenzie, Alexander, 2009. "Consumer decisions in the black market for stolen or counterfeit goods," Journal of Economic Psychology, Elsevier, vol. 30(2), pages 162-171, April.
  768. Manos Matsaganis & Maria Flevotomou, 2010. "Distributional Implications of Tax Evasion in Greece," GreeSE – Hellenic Observatory Papers on Greece and Southeast Europe 31, Hellenic Observatory, LSE.
  769. Massimo Finocchiaro Castro & Ilde Rizzo, 2014. "Tax compliance under horizontal and vertical equity conditions: An experimental approach," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 560-577, August.
  770. Lars P. Feld & Bruno S. Frey, 2007. "Tax Evasion, Tax Amnesties and the Psychological Tax Contract," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0729, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  771. Fadi KANSO, 2007. "Wages and Sanctions against Hierarchical Corruption," CAE Working Papers 51, Aix-Marseille Université, CERGAM.
  772. Shalvi, Shaul & Dana, Jason & Handgraaf, Michel J.J. & De Dreu, Carsten K.W., 2011. "Justified ethicality: Observing desired counterfactuals modifies ethical perceptions and behavior," Organizational Behavior and Human Decision Processes, Elsevier, vol. 115(2), pages 181-190, July.
  773. 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.
  774. Nichita Ramona-Anca & Batrancea Larissa-Margareta, 2012. "The Implications Of Tax Morale On Tax Compliance Behavior," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 739-744, July.
  775. Erich Kirchler & Boris Maciejovsky, . "Steuermoral und Steuerhinterziehung," Papers on Strategic Interaction 2002-18, Max Planck Institute of Economics, Strategic Interaction Group.
  776. Boris Maciejovsky & Herbert Schwarzenberger & Erich Kirchler, 2012. "Rationality Versus Emotions: The Case of Tax Ethics and Compliance," Journal of Business Ethics, Springer, vol. 109(3), pages 339-350, September.
  777. Cebula, Richard & Foley, Maggie, 2010. "Personal Income Tax Evasion Determinants Revisited: An Exploratory Study Using Newly Available Data," MPRA Paper 52028, University Library of Munich, Germany.
  778. David Joulfaian, 2009. "Bribes and Business Tax Evasion," European Journal of Comparative Economics, Cattaneo University (LIUC), vol. 6(2), pages 227-244, December.
  779. Jellal, Mohamed & Bouzahzah, Mohamed, 2012. "Corruption and tax evasion an optimal policy," MPRA Paper 38813, University Library of Munich, Germany.
  780. Hoseini, M., 2014. "Misreporting in the Value-Added Tax and the Optimal Enforcement," Discussion Paper 2014-061, Tilburg University, Center for Economic Research.
  781. Manasan, Rosario G., 1988. "Tax Evasion in the Philippines, 1981-1985," Philippine Journal of Development JPD 1988 Vol. XV No. 2-b, Philippine Institute for Development Studies.
  782. Sokolovska, Olena & Sokolovskyi, Dmytro, 2015. "Tax evasion as a determinant of corruption: a game-theoretical analysis," MPRA Paper 66423, University Library of Munich, Germany, revised 2015.
  783. Van Zant, Alex B. & Kray, Laura J., 2013. ""I Can't Lie to Your Face": Minimal Face-to-Face Interaction Promotes Honestry," Institute for Research on Labor and Employment, Working Paper Series qt88f3409v, Institute of Industrial Relations, UC Berkeley.
  784. Fedeli, Silvia & Forte, Francesco, 1999. "Joint income-tax and VAT-chain evasion," European Journal of Political Economy, Elsevier, vol. 15(3), pages 391-415, September.
  785. Ronald G. Cummings & Jorge Martinez-Vazquez & Michael McKee, 2001. "Cross Cultural Comparisions of Tax Compliance Behavior," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0103, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  786. Sorin-Daniel MANOLE, 2012. "Impact Of Underground Economy Upon The Romanian Economy," Management Strategies Journal, Constantin Brancoveanu University, vol. 18(4), pages 5-12.
  787. repec:ind:nipfwp:08 is not listed on IDEAS
  788. Kastlunger, Barbara & Dressler, Stefan G. & Kirchler, Erich & Mittone, Luigi & Voracek, Martin, 2010. "Sex differences in tax compliance: Differentiating between demographic sex, gender-role orientation, and prenatal masculinization (2D:4D)," Journal of Economic Psychology, Elsevier, vol. 31(4), pages 542-552, August.
  789. Schneider, Friedrich, 2012. "The Shadow Economy and Work in the Shadow: What Do We (Not) Know?," IZA Discussion Papers 6423, Institute for the Study of Labor (IZA).
  790. Klarita Gerxhani, 1999. "Informal Sector in Developed and less Developed Countries: A Literature Survey," Tinbergen Institute Discussion Papers 99-083/2, Tinbergen Institute.
  791. repec:hal:journl:halshs-00118878 is not listed on IDEAS
  792. Nichita Ramona-Anca, 2015. "Knowledge Is Power. Improving Tax Compliance By Means Of Boosting Tax Literacy," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 770-774, July.
  793. Carla Marchese & Alberto Cassone, 2000. "Tax Amnesty as Price-Discriminating Behavior by a Monopolistic Government," European Journal of Law and Economics, Springer, vol. 9(1), pages 21-32, January.
This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.