Munich Personal RePEc Archive

Items where Subject is "H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H26 - Tax Evasion"

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Number of items at this level: 113.

A

Adam, Antonis and Kammas, Pantelis (2012): Redistribution through tax evasion.

Adam, Antonis and Kammas, Pantelis (2012): (Tax evasion) power to the people: does "early democratization" increase the size of the informal sector?

Albu, Lucian-Liviu and Daianu, Daniel and Pavelescu, Florin-Marius (2002): Underground economy quantitative models. Some applications to Romania’s case. Published in: Revue Roumaine des Sciences Economiques , Vol. 47, No. 1-2 : pp. 147-172.

Almunia, Miguel and Lopez-Rodriguez, David (2014): Heterogeneous Responses to Effective Tax Enforcement: Evidence from Spanish Firms.

B

Benedek, Dora and Lelkes, Orsolya (2009): The distributional implications of income underreporting in Hungary.

Benedek, Dora and Lelkes, Orsolya (2009): The distributional implications of income underreporting in Hungary.

Bethencourt, Carlos and Kunze, Lars (2014): On the intergenerational nature of criminal behavior.

Bethencourt, Carlos and Kunze, Lars (2013): Tax evasion, social norms and economic growth.

Bethencourt, Carlos and Kunze, Lars (2013): The political economics of redistribution, inequality and tax avoidance.

Bilgin, Cevat (2014): Determinants of Tax Morale in Spain and Turkey: An Empirical Analysis. Published in: European Journal of Government and Economics , Vol. 3, No. June 2014 (June 2014): pp. 60-74.

C

Carfì, David and Fici, Caterina (2012): The government-taxpayer game.

Casaburi, Lorenzo and Troiano, Ugo (2013): Ghost-House Busters: The Electoral Response to a Large Anti Tax Evasion Program.

Cebula, Richard (2013): Effects of Economic Freedom, Regulatory Quality, and Taxation on Real Income.

Cebula, Richard (2010): An Empirical Analysis of Determinants of Recent Federal Personal Income Tax Evasion in the U.S. Published in: Journal of Public Finance and Public Choice , Vol. 29, No. 1-3 (17. November 2011): pp. 33-54.

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. Published in: The American Journal of Economics and Sociology , Vol. 56, No. 2 (30. April 1997): pp. 173-186.

Cebula, Richard (2010): New and Current Evidence on Determinants of Aggregate Federal Personal Income Tax Evasion in the United States. Published in: American Journal of Economics and Sociology , Vol. 72, No. 3 (28. July 2013): pp. 701-731.

Cebula, Richard (2004): A Preliminary Analysis of the Presidential Approval Rating. Published in: The Elgar Companion to Public Economics: Empirical Public Economics (17. May 2006): pp. 274-281.

Cebula, Richard (2014): Where Has the Currency Gone? And Why? The Underground Economy and Personal Income Tax Evasion in the U.S., 1970-2008.

Cebula, Richard and Boylan, Robert and Foley, Maggie and Isard, Douglass (2014): Implications of Recent Federal Personal Income Tax Increases for Income Tax Evasion, Tax Revenues, and Budget Deficits.

Cebula, Richard and Coombs, Christopher (2008): Do Government-Spending-Induced Deficits Lower Tax Compliance? Published in: Tax Notes , Vol. 125, No. 9 (30. November 2009): pp. 1007-1012.

Cebula, Richard and Foley, Maggie (2010): Personal Income Tax Evasion Determinants Revisited: An Exploratory Study Using Newly Available Data. Published in: Academy of Economics and Finance Journal , Vol. 2, No. 1 (30. November 2011): pp. 17-24.

Cebula, Richard and Foley, Maggie (2013): Teaching the Economics of Income Tax Evasion. Published in: New Developments in Economic Education (24. March 2014): pp. 133-139.

Cebula, Richard and McGrath, Richard (2000): An Empirical Note on Determinants of Income Tax Evasion, 1973-1997. Published in: The International Business & Economics Research Conference Program and Proceedings , Vol. 11, No. 1 (15. October 2001): pp. 1-5.

Cebula, Richard and McGrath, Richard (2001): A Further Inquiry into Determinants of Aggregate Income Tax Evasion. Published in: Global Business & Economics Review-Anthology 2002 , Vol. 3, No. 1 (3. December 2002): pp. 343-349.

Cebula, Richard and McGrath, Richard and Paul, Chris (2002): A Cost Benefit Analysis of Voting. Published in: Academy of Economics and Finance Papers and Proceedings , Vol. 30, No. 1 (20. August 2003): pp. 65-68.

Cebula, Richard and Nair-Reichert, Usha (2014): Access to Higher Public Education and Locational Choices of Undocumented Migrants.

Cebula, Richard and Saltz, Ira (2000): An Empirical Note on Tax Auditing and the Size of the Underground Economy in the United States, 1962-1980. Published in: RIVISTA INTERNAZIONALE DI SCIENZE ECONOMICHE E COMMERCIALI , Vol. 48, No. 1 (30. March 2001): pp. 119-124.

Cebula, Richard and Smith, Heather (2008): Teaching Political Economy: On the Economics Significance of the Public's Job Approval Rating of the President. Published in: Expanding Teaching and Learning Horizons in Economic Education (15. May 2009): pp. 155-163.

Cebula, Richard and Toma, Michael (2004): Do Budget Deficits Reduce Household Taxpayer Compliance? Preliminary Evidence Using the Feige Data. Published in: Journal of Academy of Business and Economics , Vol. 7, No. 1 (31. March 2007): pp. 54-60.

Chiumya, Chiza (2006): COUNTERACTING TAX EVASION IN MALAWI: AN ANALYSIS OF THE METHODS AND A QUEST FOR IMPROVEMENT.

Chu, Hsun (2013): Tax Enforcement Policy and the Provision of Public Goods with the Presence of Tax Havens.

Chu, Hsun and Lai, Ching-Chong and Cheng, Chu-Chuan (2013): Tax Havens, Growth, and Welfare.

Cintra, Marcos (2009): Bank transactions: pathway to the single tax ideal A modern tax technology;the Brazilian experience with a bank transactions tax (1993-2007). Published in:

Coleman, Stephen (2007): The Minnesota Income Tax Compliance Experiment: Replication of the Social Norms Experiment.

Coleman, Stephen (1996): The Minnesota income tax compliance experiment: State tax results.

Compton, Ryan and Sandler, Daniel and Tedds, Lindsay M. (2010): Backdating, tax evasion, and the unintended consequences of Canadian tax reform. Published in: Tax Notes International , Vol. 59, No. 9 (2010): p. 671.

D

Diagne, Youssoupha S and Thiaw, Kalidou (2008): Fiscalité et secteur informel au Sénégal. Published in: http://www.dpee.sn/IMG/pdf/103_secteur_informel.pdf

Djumashev, R (2007): Corruption, uncertainty and growth.

Donici, Gabriel-Andrei/GA (2012): The effects of the underground economy on economic competitiviness.

E

Embaye, Abel (2007): Underground economy estimates for non-OECD countries using currency demand method, 1984-2005.

Escobari, Diego (2011): Imperfect Detection of Tax Evasion in a Corrupt Tax Administration. Forthcoming in: Public Organization Review

Estrada, Fernando (2012): Estado y política pública en Colombia.

Estrada, Fernando (2014): Estado y política pública en Colombia: Un balance desde la teoría política.

Estrada, Fernando (2014): Progresividad e impuesto de guerra: análisis de la Ley 002 de las Farc después de 10 años.

F

Feige, Edgar L. (1989): Currency Velocity and cash payments in the U.S. Economy: The Currency Enigma.

Feige, Edgar L. (2011): New estimates of U.S. currency abroad, the domestic money supply and the unreported Economy. Forthcoming in: Crime Law and Social Change No. April, 2012 (April 2012)

Feige, Edgar L. (2009): New estimates of overseas U.S. currency holdings, the Underground economy and the "Tax Gap". Forthcoming in: Crime , Law and Social Change (2011)

Feige, Edgar L. (1997): Revised estimates of the Underground Economy: Implications of US Currency held abroad. Published in: The Underground Economy; Global evidence of its impact and size (1997): pp. 151-208.

Feige, Edgar L. (2001): Starting Over: The Automated Payment Transaction Tax. Published in: The Milken Institute Review , Vol. 3, No. 1 : pp. 42-53.

Feige, Edgar L. and Cebula, Richard (2011): America’s Underground Economy: Measuring the Size, Growth and Determinants of Income Tax Evasion in the U.S.

Feige, Edgar L. and Cebula, Richard (2011): America’s unreported economy: measuring the size, growth and determinants of income tax evasion in the U.S. Forthcoming in: Crime, Law and Social Change No. April, 2012 (April 2012)

Fernando, Estrada and Mihai, Mutascu and Aviral Kumar, Tiwari (2013): Estabilidad política y tributación. Published in: Revista Análisis Político, IEPRI, Universidad Nacional de Colombia , Vol. 77, (2013): pp. 133-152.

G

Giles, David E..A. and Tedds, Lindsay M. and Werkneh, Gugsa (2002): The Canadian Underground and Measured Economies: Granger Causality Results. Published in: Applied Economics , Vol. 18, No. 34 (2002): pp. 2347-2352.

H

Hanousek, Jan and Palda, Filip (2007): Is there a Displacement Deadweight Loss from Tax Evasion? Estimates Using Firm Surveys from the Czech Republic.

Hibbs, Douglas A. (2009): Tax Toleration and Tax Compliance: How Government Affects the Propensity of Firms to Enter the Unofficial Economy. Forthcoming in: American Journal of Political Science

Hussain, M. Haider and Ahmed, Qazi Masood (2006): Estimating the Black Economy through Monetary Approach: A Case Study of Pakistan. Published in: SPDC Research Report

J

James, Simon and Edwards, Alison (2010): An annotated bibliography of tax compliance and tax compliance costs.

Jellal, Mohamed (2009): Bureaucracy and Corruption Taxation Proof.

Jellal, Mohamed (2014): Firmes industrielles concurrence et corruption.

Jellal, Mohamed (2009): Informal Sector and Taxation.

Jellal, Mohamed and Bouzahzah, Mohamed (2012): Corruption and tax evasion an optimal policy.

K

Kammas, Pantelis and Litina, Anastasia and Palivos, Theodore (2013): The Quality of Public Education in Unequal Societies: The Role of Tax Institutions.

Kemal, M. Ali (2007): Fresh Assessment of the Underground Economy and Tax Evasion in Pakistan: Causes, Consequences, and Linkages with the Formal Economy. Published in:

Kodila-Tedika, Oasis and Mutascu, Mihai (2013): Shadow economy and tax revenue in Africa.

L

Leung, Charles Ka Yui and Leung, Tommy Tin Cheuk and Tsang, Byron Kwok Ping (2014): Tax-driven Bunching of Housing Market Transactions: The case of Hong Kong.

Levy, Daniel (2007): Price adjustment under the table: Evidence on efficiency-enhancing corruption.

Lipatov, Vilen (2006): Compatibility in Tax Reporting.

Lipatov, Vilen (2005): Corporate Tax Evasion: the Case for Specialists.

Lipatov, Vilen (2003): Evolution of Tax Evasion.

Lipatov, Vilen (2008): Social Interaction in Tax Evasion.

Lisi, Gaetano (2010): Optimal taxation and monitoring in an economy with matching frictions and underground activities.

Lisi, Gaetano (2012): Unemployment, tax evasion and the "slippery slope" framework.

Litina, Anastasia and Palivos, Theodore (2014): Corruption, Tax Evasion and Social Values.

M

Makochekanwa, Albert (2010): Estimating the size and trends of the second economy in Zimbabwe.

Mara, Eugenia-Ramona (2011): Causes and consequences of underground economy. Published in: Annals. Economic Science Series , Vol. XVII, (2011): pp. 1109-1117.

Matsaganis, Manos and Benedek, Dóra and Flevotomou, Maria and Lelkes, Orsolya and Mantovani, Daniela and Nienadowska, Sylwia (2010): Distributional implications of income tax evasion in Greece, Hungary and Italy.

McKee, Michael and Siladke, Caleb and Vossler, Christian A. (2011): Behavioral dynamics of tax compliance under an information services initiative.

Merz, Joachim (1993): Market and Non-market Labor Supply and Recent German Tax Reform Impacts - Behavioral Response in a Combined Dynamic and Static Microsimulation Model.

Merz, Joachim (1996): Schattenwirtschaft und Arbeitsplatzschaffung.

Michael, Bryane and Gubin, Alexey (2012): Compliance Audit of Anti-Corruption Regulations: A Case Study from Carpatistan Customs. Published in: Internal Auditing , Vol. 2012, No. Sept/Oct (2012)

Mitra, Shalini (2014): Tax Evasion, Tax Policies and the Role Played by Financial Markets.

Möhlmann, Axel (2013): Persistence or Convergence? The East-West Tax Morale Gap in Germany.

N

Niu, Yongzhi (2010): Tax audit impact on voluntary compliance.

Niu, Yongzhi (2010): Tax audit productivity in New York State.

Niu, Yongzhi (2010): Taxpayers' Response to Warnings of a Possible Tax Audit: Do They Change Their Compliance Behavior?

Niu, Yongzhi and Cohen, Roger (2010): Personal Income Tax Gap for Business Income Earners In New York State: From the Real Estate Tax Perspective.

P

Pandey, S.S.D. (1991): Trafficking in drugs and economic theory. Published in: ISBN 81-85694-10-9 (1. May 1994): pp. 74-160.

Pashev, Konstantin (2006): Understanding Tax Corruption in Transition Economies: Evidence from Bulgaria. Published in: NISPAcee occational papers , Vol. VII, No. No. 1 Winter 2006 (2006): pp. 3-29.

Paz, Lourenco (2012): The Impacts of Trade Liberalization on Informal Labor Markets.�.

Paz, Lourenco (2013): The Impacts of Trade Liberalization on Informal Labor Markets: A Theoretical and Empirical Evaluation of the Brazilian Case.

Paz, Lourenco (2012): The impacts of trade liberalization on informal labor markets: an evaluation of the Brazilian case.

Pinje, Jori Veng and Boserup, Simon Halphen (2011): Tax evasion, information reporting, and the regressive bias prediction.

Piolatto, Amedeo (2008): Tax evasion and deductible expenses.

R

Ratbek, Ratbek (2010): Nonlinear effect of corruption, uncertainty, and growth.

Rosato, Antonio (2006): An Attempt to Control Tax Evasion.

S

Sabatini, Fabio and Sarracino, Francesco and Yamamura, Eiji (2014): Social norms on rent seeking and preferences for redistribution.

Schilirò, Daniele (2004): Economia sommersa e lavoro nero.

Sokolovska, Olena and Sokolovskyi, Dmytro (2011): The effect of tax-tariff reform: evidence from Ukraine.

Soldatos, Gerasimos T. (1995): Why People Tolerate Underground Economy and Tax Evasion? Published in: Giornale degli Economisti e Annali di Economia , Vol. 54, (1995): pp. 621-633.

Soldatos, Gerasimos T. and Zikos, Spyros (2000): Money, «Laissez-Faire» and the Underground Economy. Published in: Spoudai: Journal of Economics and Business , Vol. 50, No. 3-4 (2000): pp. 36-55.

Sour, Laura (2006): Cumplimiento fiscal y bienes públicos: ¿Son realmente compatibles? Published in: El Trimestre Económico , Vol. 73, No. 292(4) (2006): pp. 863-880.

Subbotin, Viktor (2004): Tax reform in the oil sector of Russia - a positive assessment. Published in: Papers of the Vth International Scientific Conference "Competitiveness and Modernization of Economy", Higher School of Economics, Russia (2004)

Susanu, Monica and Ioan, Viorica (2005): Fiscal Evasion – Principal Cause and Consequence of the Romanian Gradual Transition. Published in: Proceedings for the International Conference Risk in the Contemporary Economy 2005 , Vol. I, No. I (10. December 2005): pp. 366-370.

T

Tan, Fangfang and Yim, Andrew (2011): Can strategic uncertainty help deter tax evasion? an experiment on auditing rules. Published in: Journal of Economic Psychology , Vol. 40, No. Special (15. February 2014): pp. 161-174.

Tan, Fangfang and Yim, Andrew (2011): Can transparency hurt? An experiment on whether disclosure of audit policy details reduces tax compliance.

V

Varma, Vijaya Krushna Varma (2009): Top tax system: a common taxation system for all nations.

Villani, Salvatore (2007): Il federalismo fiscale e la questione della corretta distribuzione territoriale del gettito IVA. Published in: Rivista economica del Mezzogiorno , Vol. a. XXI, No. 1-2 (March 2008): pp. 103-126.

Vossler, Christian A. and McKee, Michael and Jones, Michael (2011): Some effects of tax information services reliability and availability on tax reporting behavior.

van der Hoek, M. Peter (2008): Enlarging the European Union: Taxation and Corruption in the New Member States. Published in: Taxation and Public Finance in Transition and Developing Economies (2008): pp. 11-23.

varma, Vijaya krushna varma (2010): Banking Redefined.

W

Wadho, Waqar Ahmed (2009): Steal If You Need. Capitulation Wages with Endogenous Monitoring.

Weinreich, Daniel (2013): Fair tax evasion and majority voting over redistributive taxation.

Y

Yim, Andrew (2009): Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees. Published in: Management Science , Vol. 55, No. 12 : pp. 2000-2018.

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