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Citations for "Cheating the Government: The Economics of Evasion"

by Frank A. Cowell

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  1. Sabine Bernabe, 2002. "Informal employment in countries in transition: a conceptual framework," LSE Research Online Documents on Economics 6389, London School of Economics and Political Science, LSE Library.
  2. Timothy Besley & Torsten Persson, 2014. "Why do developing countries tax so little?," LSE Research Online Documents on Economics 66002, London School of Economics and Political Science, LSE Library.
  3. Alejandro Esteller-More, 2004. "Tax Evasion in Interrelated Taxes," Public Economics 0401001, EconWPA.
  4. Ross Adriana M. & McGee Robert W., 2011. "Attitudes toward Tax Evasion: A Demographic Study of Malaysia," Asian Journal of Law and Economics, De Gruyter, vol. 2(3), pages 1-51, October.
  5. Bacchetta, P. & Paz Espinosa, M., 1992. "Information Sharing and Tax Competition Among Governments," UFAE and IAE Working Papers 173.92, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
  6. Blume, Lawrence, 2002. "Stigma and Social Control," Economics Series 119, Institute for Advanced Studies.
  7. Henrik J. Kleven & Martin B. Knudsen & Claus T. Kreiner & Søren Pedersen & Emmanuel Saez, 2010. "Unwilling or Unable to Cheat? Evidence from a Randomized Tax Audit Experiment in Denmark," NBER Working Papers 15769, National Bureau of Economic Research, Inc.
  8. Ralph-C Bayer & Matthias Sutter, 2003. "The excess burden of tax evasion – An experimental detection-concealment contest," Papers on Strategic Interaction 2003-28, Max Planck Institute of Economics, Strategic Interaction Group.
  9. Agell, J. & Persson, M., 1998. "Tax Arbitrage and Labour Supply," Papers 647, Stockholm - International Economic Studies.
  10. 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.
  11. Klarita Gerxhani, 1999. "Informal Sector in Developed and less Developed Countries: A Literature Survey," Tinbergen Institute Discussion Papers 99-083/2, Tinbergen Institute.
  12. 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," CREPP Working Papers 1103, Centre de Recherche en Economie Publique et de la Population (CREPP) (Research Center on Public and Population Economics) HEC-Management School, University of Liège.
  13. 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).
  14. 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.
  15. 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.
  16. Joel Slemrod & Shlomo Yitzhaki, 2000. "Tax Avoidance, Evasion, and Administration," NBER Working Papers 7473, National Bureau of Economic Research, Inc.
  17. Ben-Shahar, Omri, 1997. "Playing without a rulebook: Optimal enforcement when individuals learn the penalty only by committing the crime," International Review of Law and Economics, Elsevier, vol. 17(3), pages 409-421, September.
  18. Wolfram F. Richter & Robin W. Boadway, 2005. "Trading Off Tax Distortion and Tax Evasion," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 7(3), pages 361-381, 08.
  19. Giorgio Coricelli & Mateus Joffily & Claude Montmarquette & Marie Claire Villeval, 2010. "Cheating, Emotions, and Rationality: An Experiment on Tax Evasion," Post-Print halshs-00462067, HAL.
  20. 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).
  21. 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.
  22. Busato, Francesco & Chiarini, Bruno & Marchetti, Enrico, 2011. "Indeterminacy, underground activities and tax evasion," Economic Modelling, Elsevier, vol. 28(3), pages 831-844, May.
  23. 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.
  24. Thomas Aronsson & James R. Walker, 1997. "The Effects of Sweden's Welfare State on Labor Supply Incentives," NBER Chapters, in: The Welfare State in Transition: Reforming the Swedish Model, pages 203-266 National Bureau of Economic Research, Inc.
  25. Rainald Borck, 2003. "Voting on Redistribution with Tax Evasion," Discussion Papers of DIW Berlin 329, DIW Berlin, German Institute for Economic Research.
  26. Giorgio Coricelli & Elena Rusconi & Marie Claire Villeval, 2014. "Tax Evasion and emotions: An empirical test of re-integrative shaming theory," Post-Print halshs-00781057, HAL.
  27. 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.
  28. repec:npf:wpaper:13 is not listed on IDEAS
  29. 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.
  30. 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.
  31. Vargas, Jose P Mauricio, 2012. "To be or not to be informal?: A Structural Simulation," MPRA Paper 41290, University Library of Munich, Germany.
  32. Ulph, David, 2009. "Avoidance Policies – A New Conceptual Framework," SIRE Discussion Papers 2009-26, Scottish Institute for Research in Economics (SIRE).
  33. Robin Boadway & Nicolas Marceau & Steeve Mongrain, 2000. "Tax Evasion and Trust," Discussion Papers dp00-05, Department of Economics, Simon Fraser University, revised Feb 2000.
  34. James Alm & Keith Finlay, 2012. "Who Benefits from Tax Evasion?," Working Papers 1214, Tulane University, Department of Economics.
  35. Ralph-C Bayer, 2003. "A Contest with the Taxman: The Impact of Tax Rates on Tax Evasion and Wastefully Invested Resources," School of Economics Working Papers 2003-06, University of Adelaide, School of Economics.
  36. Agell, J. & Presson, M., 1997. "Tax Arbitarge and Labor Supply," Papers 1997-26, Uppsala - Working Paper Series.
  37. Bruno Frey & Friedrich Schneider, 2000. "Informal and underground economy," Economics working papers 2000-04, Department of Economics, Johannes Kepler University Linz, Austria.
  38. Claude Montmarquette & Giorgio Coricelli & Mateus Joffily & Marie-Claire Villeval, 2007. "Tax Evasion: Cheating Rationally or Deciding Emotionally?," Working Papers 0724, Groupe d'Analyse et de Théorie Economique (GATE), Centre national de la recherche scientifique (CNRS), Université Lyon 2, Ecole Normale Supérieure.
  39. Laszlo Goerke, 2006. "Corporate and Personal Income Tax Declarations," CESifo Working Paper Series 1781, CESifo Group Munich.
  40. Litina, Anastasia & Palivos, Theodore, 2016. "Corruption, tax evasion and social values," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 164-177.
  41. 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.
  42. HALICIOGLU, Ferda & Dell’Anno, Roberto, 2009. "An ARDL model of unrecorded and recorded economies in Turkey," MPRA Paper 24982, University Library of Munich, Germany.
  43. Martin Halla, 2011. "The Link between the Intrinsic Motivation to Comply and Compliance Behaviour: A Critical Appraisal of Existing Evidence," Chapters, in: Handbook on the Shadow Economy, chapter 11 Edward Elgar Publishing.
  44. Agell, J. & Persson, M. and Sacklen, H., 1999. "Labor Supply Prediction when Tax Avoidance Matters," Papers 1999:16, Uppsala - Working Paper Series.
  45. 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.
  46. Eduardo M.R.A. Engel & James R. Hines, Jr., 1999. "Understanding Tax Evasion Dynamics," NBER Working Papers 6903, National Bureau of Economic Research, Inc.
  47. 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.
  48. Torgler, Benno, 2011. "Tax morale and compliance : review of evidence and case studies for Europe," Policy Research Working Paper Series 5922, The World Bank.
  49. 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.
  50. 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.
  51. 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.
  52. 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.
  53. Macho-Stadler, Ines & Perez-Castrillo, J David, 2002. "Auditing with Signals," Economica, London School of Economics and Political Science, vol. 69(273), pages 1-20, February.
  54. Traxler, Christian, 2010. "Social norms and conditional cooperative taxpayers," European Journal of Political Economy, Elsevier, vol. 26(1), pages 89-103, March.
  55. Ana MARTINEZ CANETE & Elena MÁRQUEZ-DE-LA-CRUZ & Inés PÉREZ-SOBA, . "Asymmetries in wealth effect: the UK households evidence," EcoMod2010 259600113, EcoMod.
  56. 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.
  57. Simon Gaechter & Elke Renner, 2014. "Leaders as Role Models for the Voluntary Provision of Public Goods," CESifo Working Paper Series 5049, CESifo Group Munich.
  58. Dirk Niepelt, 2004. "Timing Tax Evasion," Working Papers 04.07, Swiss National Bank, Study Center Gerzensee.
  59. Bruno S. Frey & Alois Stutzer, . "Happiness, Economy and Institutions," IEW - Working Papers 015, Institute for Empirical Research in Economics - University of Zurich.
  60. Joseph G. Eisenhauer, 2006. "The Shadow Price of Morality," Eastern Economic Journal, Eastern Economic Association, vol. 32(3), pages 437-456, Summer.
  61. Giovanni Immordino & Francesco Flaviano Russo, 2016. "Cashless Payments and Tax Evasion," CSEF Working Papers 445, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
  62. Anastasia Litina & Theodore Palivos, 2015. "Corruption and Tax Evasion: Reflections on Greek Tragedy," Working Papers 193, Bank of Greece.
  63. George Warskett & Stanley Winer & Walter Hettich, 1998. "The Complexity of Tax Structure in Competitive Political Systems," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 5(2), pages 123-151, May.
  64. Bruno S. Frey, 2009. "Punishment ? and beyond," CREMA Working Paper Series 2009-14, Center for Research in Economics, Management and the Arts (CREMA).
  65. Roberto Galbiati & Giulio Zanella, 2012. "The tax evasion social multiplier: Evidence from Italy," Sciences Po publications info:hdl:2441/2jbidihgpo8, Sciences Po.
  66. Giannakas, Konstantinos & Fulton, Murray, 2000. "The economics of coupled farm subsidies under costly and imperfect enforcement," Agricultural Economics, Blackwell, vol. 22(1), pages 75-90, January.
  67. Bayer, Ralph & Cowell, Frank, 2016. "Tax compliance by firms and audit policy," Research in Economics, Elsevier, vol. 70(1), pages 38-52.
  68. Frank Flatters & W. Macleod, 1995. "Administrative corruption and taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(3), pages 397-417, October.
  69. 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.
  70. 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.
  71. Bruno S. Frey & Lars P. Feld, 2002. "Deterrence and Morale in Taxation: An Empirical Analysis," CESifo Working Paper Series 760, CESifo Group Munich.
  72. Jellal, Mohamed & Bouzahzah, Mohamed, 2012. "Corruption and tax evasion an optimal policy," MPRA Paper 38813, University Library of Munich, Germany.
  73. 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.
  74. Jackle, Annette E & Li, Carmen A, 2006. "Firm Dynamics and Institutional Participation: A Case Study on Informality of Micro Enterprises in Peru," Economic Development and Cultural Change, University of Chicago Press, vol. 54(3), pages 557-78, April.
  75. James Alm, 2012. "Designing Alternative Strategies to Reduce Tax Evasion," Chapters, in: Tax Evasion and the Shadow Economy, chapter 2 Edward Elgar Publishing.
  76. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.
  77. Levin Mark & Movshovich Solomon, 2001. "Tax Evasion Modeling under Penalties and Refusal of Banks to Grant Loan," EERC Working Paper Series 99-306e, EERC Research Network, Russia and CIS.
  78. 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.
  79. Fortin, Bernard & Lacroix, Guy & Montmarquette, Claude, 1997. "Are Underground Workers More Likely to be Underground Consumers?," Cahiers de recherche 9710, Université Laval - Département d'économique.
  80. Yaniv, Gideon, 1997. "Welfare fraud and welfare stigma," Journal of Economic Psychology, Elsevier, vol. 18(4), pages 435-451, June.
  81. Sara de la Rica & Thomas Lemieux, 1994. "Does Public Health Insurance Reduce Labor Market Flexibility or Encourage the Underground Economy? Evidence from Spain and the United States," NBER Chapters, in: Social Protection versus Economic Flexibility: Is There a Trade-Off?, pages 265-300 National Bureau of Economic Research, Inc.
  82. 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.
  83. Giannakas, Konstantinos, 2003. "Economics of export subsidies under costly and imperfect enforcement," Australian Journal of Agricultural and Resource Economics, Australian Agricultural and Resource Economics Society, vol. 47(4), December.
  84. James Alm & Jeremy Clark & Kara Leibel, 2015. "Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States," Working Papers 1514, Tulane University, Department of Economics.
  85. Sanchez Villalba, Miguel, 2015. "Global inspection games," Journal of Public Economics, Elsevier, vol. 128(C), pages 59-72.
  86. Giannakas, Konstantinos, 2001. "The economics of intellectual property rights under imperfect enforcement: developing countries, biotechnology, and the TRIPs agreement," EPTD discussion papers 80, International Food Policy Research Institute (IFPRI).
  87. 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.
  88. Agell, Jonas & Persson, Mats & Sacklen, Hans, 2004. "The effects of tax reform on labor supply, tax revenue and welfare when tax avoidance matters," European Journal of Political Economy, Elsevier, vol. 20(4), pages 963-982, November.
  89. 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.
  90. Sour, Laura, 2004. "An Economic Model of Tax Compliance with Individual Morality and Group Conformity," MPRA Paper 50334, University Library of Munich, Germany.
  91. 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.
  92. James Alm & Carolyn J. Bourdeaux, 2013. "Applying Behavioral Economics to the Public Sector," Hacienda Pública Española, IEF, vol. 206(3), pages 91-134, September.
  93. repec:ind:nipfwp:13 is not listed on IDEAS
  94. Yvon Rocaboy & Guy Gilbert, 2004. "The central government grant allocation problem in the presence of misrepresentation and cheating," Post-Print halshs-00068990, HAL.
  95. 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.
  96. James Alm & Jorge Martinez-Vazquez & Chandler McClellan, 2014. "Corruption and Firm Tax Evasion," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1422, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  97. Giannakas, Konstantinos & Fulton, Murray, 2000. "The economics of coupled farm subsidies under costly and imperfect enforcement," Agricultural Economics of Agricultural Economists, International Association of Agricultural Economists, vol. 22(1), January.
  98. Strand,J., 2000. "Tax distortions, household production and black-market work," Memorandum 35/2000, Oslo University, Department of Economics.
  99. Mauricio Vargas, 2015. "Informality in Paraguay; Macro-Micro Evidence and Policy Implications," IMF Working Papers 15/245, International Monetary Fund.
  100. Naylor, Robin, 1996. "On the credibility of harassment in the insider--outsider model," European Journal of Political Economy, Elsevier, vol. 11(4), pages 725-732, April.
  101. Kim, Chung Kweon, 2002. "Does fairness matter in tax reporting behavior?," Journal of Economic Psychology, Elsevier, vol. 23(6), pages 771-785, December.
  102. Etro, Federico, 2016. "Research in economics and public finance," Research in Economics, Elsevier, vol. 70(1), pages 1-6.
  103. 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.
  104. Falkinger, Josef, 1995. "Tax evasion, consumption of public goods and fairness," Journal of Economic Psychology, Elsevier, vol. 16(1), pages 63-72, March.
  105. 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.
  106. 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.
  107. Brian Erard & Chih-Chin Ho, 1999. "Searching for Ghosts: Who Are the Nonfilers nd How Much Tax Do They Owe?," Carleton Economic Papers 99-11, Carleton University, Department of Economics, revised Jul 2001.
  108. Frey, Bruno S. & Eichenberger, Reiner, 1996. "To harmonize or to compete? That's not the question," Journal of Public Economics, Elsevier, vol. 60(3), pages 335-349, June.
  109. Dwenger, Nadja & Kleven, Henrik & Rasul, Imran & Rincke, Johannes, 2014. "Extrinsic vs Intrinsic Motivations for Tax Compliance. Evidence from a Randomized Field Experiment in Germany," Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100389, Verein für Socialpolitik / German Economic Association.
  110. Louis Hotte, 2005. "Natural-resource exploitation with costly enforcement of property rights," Oxford Economic Papers, Oxford University Press, vol. 57(3), pages 497-521, July.
  111. repec:dau:papers:123456789/4929 is not listed on IDEAS
  112. 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).
  113. 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.
  114. 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.
  115. Catalina Tejada & Eliana Ferrara & Henrik Kleven & Florian Blum & Oriana Bandiera & Michel Azulai, 2015. "State Effectiveness, Growth, and Development," Working Papers id:6668, eSocialSciences.
  116. Guillermo E. Perry & William F. Maloney & Omar S. Arias & Pablo Fajnzylber & Andrew D. Mason & Jaime Saavedra-Chanduvi, 2007. "Informality : Exit and Exclusion," World Bank Publications, The World Bank, number 6730, April.
  117. Alain Trannoy & Laurent Simula, 2008. "When Kolm Meets Mirrless: ELIE," IDEP Working Papers 0811, Institut d'economie publique (IDEP), Marseille, France, revised Aug 2008.
  118. 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.
  119. Jaanika Meriküll & Karsten Staehr, 2008. "Unreported employment and tax evasion in mid-transition : comparing developments and causes in the Baltic States," Bank of Estonia Working Papers 2008-06, Bank of Estonia, revised 28 Nov 2008.
  120. James Alm, 2012. "Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies," Working Papers 1213, Tulane University, Department of Economics.
  121. Feige, Edgar L. & Cebula, Richard, 2011. "America’s unreported economy: measuring the size, growth and determinants of income tax evasion in the U.S," MPRA Paper 34781, University Library of Munich, Germany.
  122. 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.
  123. 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.
  124. Tamás K. Papp & Elöd Takáts, 2008. "Tax Rate Cuts and Tax Compliance—The Laffer Curve Revisited," IMF Working Papers 08/7, International Monetary Fund.
  125. Jäckle, Annette E & Li, Carmen A, 2003. "Firm Dynamics and Institutional Participation: A Case Study on Informality of Micro-Enterprises in Peru," Economics Discussion Papers 3620, University of Essex, Department of Economics.
  126. repec:hal:journl:halshs-00195354 is not listed on IDEAS
  127. Nir Dagan & Yossi Tobol, 2005. "Tax evasion, informants, and optimal auditing policy," Economic theory and game theory 021, Nir Dagan.
  128. Carillo, Maria Rosaria & Pugno, Maurizio, 2004. "The underground economy and underdevelopment," Economic Systems, Elsevier, vol. 28(3), pages 257-279, September.
  129. James Alm & Benno Torgler, 2011. "Do Ethics Matter? Tax Compliance and Morality," Journal of Business Ethics, Springer, vol. 101(4), pages 635-651, July.
  130. Marceau, Nicolas & Mongrain, Steeve, 1999. "Dissuader le crime : un survol," L'Actualité Economique, Société Canadienne de Science Economique, vol. 75(1), pages 123-147, mars-juin.
  131. Paulus, Alari, 2015. "Tax evasion and measurement error: An econometric analysis of survey data linked with tax records," ISER Working Paper Series 2015-10, Institute for Social and Economic Research.
  132. Francesco Busato & Bruno Chiarini & Enrico Marchetti, 2005. "Fiscal Policy under Indeterminacy and Tax Evasion," Economics Working Papers 2005-09, Department of Economics and Business Economics, Aarhus University.
  133. 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.
  134. 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.
  135. Bouwe Dijkstra, . "Good And Bad Equilibria With The Informal Sector," Discussion Papers 06/01, University of Nottingham, School of Economics.
  136. Laura Sour, 2004. "An Economic Model of Tax Compliance with Individual Morality and Group Conformity," Economía Mexicana NUEVA ÉPOCA, , vol. 0(1), pages 43-61, January-J.
  137. Francesco Busato & Bruno Chiarini & Guido M. Rey, 2005. "The Macroeconomic Implications of Fiscal Policy with Tax Evasion," Economics Working Papers 2005-04, Department of Economics and Business Economics, Aarhus University.
  138. Richard M. Bird, 2003. "Administrative Dimensions of Tax Reform," International Tax Program Papers 0302, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised May 2003.
  139. Basu, Arnab K. & Chau, Nancy & Siddique, Zahra, 2011. "Tax Evasion, Minimum Wage Non-Compliance and Informality," IZA Discussion Papers 6228, Institute for the Study of Labor (IZA).
  140. 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.
  141. Ian Parry, 2002. "Tax Deductions and the Marginal Welfare Cost of Taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(5), pages 531-552, September.
  142. Anonymous, 2000. "The (Normative) Efficiency Ranking of Output and Export Subsidies under Costly and Imperfect Enforcement," 2000 Conference (44th), January 23-25, 2000, Sydney, Australia 123651, Australian Agricultural and Resource Economics Society.
  143. Balestrino, Alessandro, 2010. "Tax avoidance and the endogenous formation of social norms," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 39(5), pages 601-609, October.
  144. Agell, Jonas & Persson, Mats & Sacklén, Hans, 1999. "Labor Supply When Tax Avoidance Matters," Working Paper Series 157, Trade Union Institute for Economic Research.
  145. 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.
  146. 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.
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