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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?
Afonso, Sérgio (2016): A More Precise Approach to Fiscal Consolidation and Sustainability.
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.
Antonescu, Mihail and Antonescu, Ligia (2016): Tax evasion and its implications in the current economic climate. Published in: International Journal of Business Quantitative Economics and Applied Management Research , Vol. 2, No. 9 (February 2016): pp. 16-22.
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.
Bishop, James (2015): Interacting effects of state cigarette taxes on smoking participation.
Boylan, Robert and Cebula, Richard and Foley, Maggie and Izard, Douglass (2014): Implication of Recent Federal Personal Income Tax Increases for Income Tax Evasion, Tax Revenues, and Budget Deficits. Published in: William & Mary Policy Review , Vol. 6, No. 1 (15 December 2014): pp. 93-114.
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 (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. Published in: PSL Quarterly Review , Vol. 67, No. 271 (21 December 2014): pp. 451-481.
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 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.
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.
Doerner, William and Ihlanfeldt, Keith (2014): The Role of Representative Agents in the Property Tax Appeals Process. Forthcoming in: National Tax Journal , Vol. 1, No. 68 (2015)
Donici, Gabriel-Andrei/GA (2012): The effects of the underground economy on economic competitiviness.
Epaphra, Manamba (2015): Tax Rates and Tax Evasion: Evidence from Missing Imports in Tanzania. Published in: International Journal of Economics and Finance , Vol. Vol. 7, No. No. 2 (25 January 2015): pp. 122-137.
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.
Fedotenkov, Igor and Schneider, Friedrich (2017): Military expenditures and shadow economy in the Baltic States: Is there a link?
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. (2016): Professor Schneider's Shadow Economy:What do we really know? A Rejoinder. Forthcoming in: Journal of Tax Administration , Vol. 2, No. 2 (June 2016)
Feige, Edgar L. (2016): Reflections on the meaning and measurement of Unobserved Economies: What do we really know about the "Shadow Economy". Forthcoming in: Journal of Tax Administration , Vol. Vol 2, No. 1 (March 2016)
Feige, Edgar L. (2015): Reflections on the meaning and measurement of Unobserved Economies: What do we really know about the “Shadow Economy”? Forthcoming in: Journal of Tax Administration , Vol. 1, No. 2 (March 2016)
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.
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.
Gupta, Poonam (2015): Generating Larger Tax Revenue in South Asia.
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
Ioannidis, Yiorgos (2015): The political economy of the distributional character of the Greek taxation system (1995–2008). Published in: Southeast European and Black Sea Studies , Vol. 15, No. 1 (March 2015): pp. 77-96.
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.
Kammas, Pantelis and Litina, Anastasia and Palivos, Theodore (2015): The Quality of Public Education in Unequal Societies: The Role of Tax Institutions.
Kayis-Kumar, Ann (2015): Taxing cross-border intercompany transactions: are financing activities fungible? Published in: AUSTRALIAN TAX FORUM , Vol. 3, No. 30 (2015): pp. 627-661.
Kayis-Kumar, Ann (2016): What's BEPS got to do with it? Exploring the effectiveness of thin capitalisation rules. Published in: eJournal of Tax Research , Vol. 2, No. 14 (16 December 2016): pp. 359-386.
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.
Kotroyannos, Dimitrios (2016): Thatchers Erbe und die Sozialdemokratie.
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 (2012): Unemployment, tax evasion and the "slippery slope" framework.
Litina, Anastasia and Palivos, Theodore (2014): Corruption, Tax Evasion and Social Values.
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.
Mare, Mauro and Motroni, Antonello and Porcelli, Francesco (2016): Family Ties and Underground Economy.
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 (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.
Niu, Yongzhi (2010): Tax audit impact on voluntary compliance.
Niu, Yongzhi (2010): Tax audit productivity in New York State.
Niu, Yongzhi and Cohen, Roger (2010): Personal Income Tax Gap for Business Income Earners In New York State: From the Real Estate Tax Perspective.
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.�.
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.
Qureshi, Tehseen Ahmed and Mahmood, Zafar (2015): The Size of Trade Misinvoicing in Pakistan. Published in: S3H Working Paper Series, National University of Science of Technology No. 04:2015 (10 July 2015): pp. 1-35.
Ratbek, Ratbek (2010): Nonlinear effect of corruption, uncertainty, and growth.
Rathke, Alex Augusto Timm (2015): Note on tax enforcement and transfer pricing manipulation.
Rathke, Alex Augusto Timm and Rezende, Amaury José (2016): Exploring the characteristics of transfer pricing systems across countries.
Rosato, Antonio (2006): An Attempt to Control Tax Evasion.
Sabatini, Fabio and Sarracino, Francesco and Yamamura, Eiji (2014): Social norms on rent seeking and preferences for redistribution.
Sato, Hideki (2015): Favoritism toward the Poor and a Discontinuous Tax Structure. Published in: Applied Economics
Schilirò, Daniele (2004): Economia sommersa e lavoro nero.
Sharma, Chandan (2016): Estimating the Size of Black Economy in India.
Sokolovska, Olena (2016): Cross-border VAT frauds and measures to tackle them. Forthcoming in:
Sokolovska, Olena and Sokolovskyi, Dmytro (2015): Tax evasion as a determinant of corruption: a game-theoretical analysis.
Sokolovska, Olena and Sokolovskyi, Dmytro (2011): The effect of tax-tariff reform: evidence from Ukraine.
Sokolovskyi, Dmytro and Sokolovska, Olena (2016): Tax burden optimization on economic agents by modeling interaction in the taxation system.
Soldatos, Gerasimos (2014): Indirect Tax Incidence under Inelastic Underground Economy Demand. Forthcoming in: Journal of Economics and Behavioral Studies , Vol. 7, No. 3 (2015)
Soldatos, Gerasimos T. (2014): On the Relative Size of Direct and Indirect Taxation. Published in: International Economic Letters , Vol. 3, No. 2 (2014): pp. 45-48.
Soldatos, Gerasimos T. (2015): Tax Aversion, Laffer Curve, and the Self-financing of Tax Cuts. Published in: Applied Economics and Finance , Vol. 2, No. 2 (May 2015): pp. 14-18.
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.
Sour, Laura (2004): An Economic Model of Tax Compliance with Individual Morality and Group Conformity. Published in: Economía Mexicana Nueva Época , Vol. XIII, No. 1 (January 2004): pp. 43-61.
Sour, Laura and Gutiérrez Andrade, Miguel Ángel (2011): Los incentivos extrínsecos y el cumplimiento fiscal. Published in: El trimestre económico , Vol. 78(4), (October 2011): pp. 841-868.
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.
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.
Varma, Vijaya Krushna Varma (2009): Top tax system: a common taxation system for all nations.
Vicini, Andrea (2010): Justice and Taxation.
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.
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.
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.
Ялъмов, Тодор (2003): Неотчетената икономическа активност в информационния сектор в България: Проблеми, въпроси и оценки. Published in: Неформалната икономика в страните – кандидатки за членство в ЕС, Център за изследване на демокрацията (2003): pp. 102-127.