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Tax Evasion, Technology, and Inequality

Citations

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Cited by:

  1. Karen Yosio Mamani Monrroy & Nelly Rosario Moreno-Leyva & Kodi Santander & Shirley Eliza Salinas & Jorge Sánchez-Garcés, 2023. "Proposal of a guide for the interpretation, simplification of the regulatory process and good tax compliance, case of digital taxpayers, influencers," PLOS ONE, Public Library of Science, vol. 18(6), pages 1-13, June.
  2. Emilio Abad-Segura & Francisco José Castillo-Díaz & Nathalie Hernández-Pérez & Luis J. Belmonte-Ureña, 2025. "Technological integration and tax compliance: a quantitative evaluation of fraud detection efficiency in judicial tax proceedings in EU member States," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 52(3), pages 493-522, August.
  3. Sacco, Pier Luigi & Arenas, Alex & De Domenico, Manlio, 2023. "The political economy of big data leaks: Uncovering the skeleton of tax evasion," Chaos, Solitons & Fractals, Elsevier, vol. 168(C).
  4. Nadeem Ul Haque & Faheem Jehangir Khan (ed.), 2025. "RASTA: Local Research, Local Solutions: Public Finance Management,volume Xvi," PIDE Books, Pakistan Institute of Development Economics, number 2025:06.
  5. Ján Dobroviè & Rastislav Rajnoha & Petr Šuleø, 2021. "Tax evasion in the EU countries following a predictive analysis and a forecast model for Slovakia," Oeconomia Copernicana, Institute of Economic Research, vol. 12(3), pages 701-728, September.
  6. Xuefeng Shao & Shi Chen, 2024. "Research on Tax Compliance Incentive Effects of Platform Companies from the Perspective of Incomplete Contract – An Empirical Study Based on China," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 26(65), pages 330-330, February.
  7. Okunogbe,Oyebola Motunrayo & Santoro,Fabrizio, 2021. "The Promise and Limitations of Information Technology for Tax Mobilization," Policy Research Working Paper Series 9848, The World Bank.
  8. Chen, Shi, 2025. "Research on the tax compliance effects of corporate platform transformation," Economic Analysis and Policy, Elsevier, vol. 85(C), pages 1931-1948.
  9. Amzuică Bogdan-Florian & Mititelu Roxana-Adriana & Nișulescu Ileana, 2023. "Digitalization of Business – Implications on Tax Evasion Dimensions," Proceedings of the International Conference on Business Excellence, Paradigm, vol. 17(1), pages 1888-1896, July.
  10. C sar P rez L pez & Mar a Jes s Delgado Rodr guez & Sonia de Lucas Santos, 2023. "Modelizaci n de los factores que afectan al fraude fiscal con t cnicas de miner a de datos: aplicaci n al Impuesto de la Renta en Espa a," Hacienda Pública Española / Review of Public Economics, IEF, vol. 246(3), pages 137-164, September.
  11. James Alm & Rida Belahouaoui, 2025. "Emerging Trends in Tax Fraud Detection Using Artificial Intelligence-Based Technologies," Working Papers 2511, Tulane University, Department of Economics.
  12. Chen, Hailin & Xu, Changtuo & Zhan, Wang & Lin, Gaoyi & Schneider, Friedrich, 2025. "Like adding oil to the fire or pouring water on it? The effect of the digital economy on corporate tax avoidance: Evidence from China," Technological Forecasting and Social Change, Elsevier, vol. 212(C).
  13. Oksana N. Harkushenko, 2022. "Prospects of VAT Administration Improvement in Digitalized World: Analytical Review," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 8(1), pages 6-24.
  14. James Alm, 2024. "Tax Compliance, Technology, Trust, and Inequality in a Post-Pandemic World," Working Papers 2404, Tulane University, Department of Economics.
  15. Chen, Shi & Liu, Zhongyi & Cai, Wanlin, 2025. "Digital transformation and tax compliance in Chinese industrial sector," International Review of Financial Analysis, Elsevier, vol. 102(C).
  16. Lompo, Miaba Louise & Ouoba, Marie Madeleine, 2022. "How they hide money? An investigation on tax evasion of large corporations and wealthy taxpayers," MPRA Paper 114235, University Library of Munich, Germany.
  17. Cristina Strango, 2021. "Does Digitalisation in Public Services Reduce Tax Evasion?," Economic Research Guardian, Mutascu Publishing, vol. 11(2), pages 221-235, December.
  18. Jarkko Harju & Ida Kankaanranta & Kaisa Kotakorpi, 2026. "Taxi Market Deregulation: Effects on Market Outcomes, Tax Evasion and Crime," CESifo Working Paper Series 12819, CESifo.
  19. Cristina Strango, 2021. "Does Digitalisation in Public Services Reduce Tax Evasion?," Economic Research Guardian, Weissberg Publishing, vol. 11(2), pages 218-232, December.
  20. Goel, Rajeev K. & Mazhar, Ummad, 2024. "Cryptocurrency use and tax collections: Direct and indirect channels of influence," Journal of Financial Stability, Elsevier, vol. 72(C).
  21. James Alm, 2024. "Do we have the tools for achieving distributive tax justice?," South African Journal of Accounting Research, Taylor & Francis Journals, vol. 38(3), pages 211-228, September.
  22. repec:tul:wpaper:2306 is not listed on IDEAS
  23. Lompo, Miaba Louise & Ouoba, Marie Madeleine, 2022. "How they hide money? An investigation on tax evasion of large corporations and wealthy taxpayers," MPRA Paper 113410, University Library of Munich, Germany.
  24. Chen, Shi, 2024. "The impact of tax compliance on platform enterprises’ competitive advantage and the role of contract enforcement efficiency," International Review of Economics & Finance, Elsevier, vol. 96(PA).
  25. Bojan Adrian & Achim Monica Violeta, 2025. "Does Information and Communication Technology Influence the Shadow Economy? A Panel Data Analysis for EU Countries," Proceedings of the International Conference on Business Excellence, Paradigm, vol. 19(1), pages 2843-2862.
  26. Cai, Cheng & Zhou, Lianjie & Liu, Dongshuang, 2025. "Dynamic relationship between tax reputation, digital transformation, and corporate tax compliance in financial markets," International Review of Financial Analysis, Elsevier, vol. 104(PA).
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