Items where Subject is "H26 - Tax Evasion and Avoidance"

Bulgarian

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.

English

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.

Akın, Emre (2020): Aggressive Tax Policy versus Aggressive Tax Planning.

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.

Ayoki, Milton and Obwona, Marios and Ogwapus, Moses (2008): The Revenue Effects of Uganda’s Tax Reforms, 1989-2008. Published in:

Ayoki, Milton and Obwona, Marios and Ogwapus, Moses (2005): Tax Reforms and Domestic Revenue Mobilization in Uganda. Published in:

Bastani, Spencer and Giebe, Thomas and Miao, Chizheng (2019): Ethnicity and tax filing behavior. Forthcoming in: Journal of Urban Economics

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.

Beuselinck, Christof and Karavitis, Panagiotis and Kazakis, Pantelis and Mouna, Niswatil (2024): E-government and corporate tax planning: International evidence.

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.

Cafferata, Alessia and Cerruti, Gianluca and Mazzone, Giulio (2022): Taxation, health system endowment and quality of institutions: a "social" perception across Europe.

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

Carrillo, Paul and Emran, M. Shahe (2018): Loss Aversion, Transaction Costs, or Audit Trigger? Learning about Corporate Tax Compliance from a Policy Experiment with Withholding Regime.

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

Cascavilla, Alessandro (2023): Negotiated transfer pricing and uncertain regulation: a simulated trust game approach.

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 (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.

Cerqua, Augusto (2018): What happens when the income tax increases?

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 Nicholls, Christopher C. and Sandler, Daniel and Tedds, Lindsay (2011): Quantifying the Personal Income Tax Benefits of Backdating: A Canada - US Comparison. Published in: Columbia Journal of Tax Law , Vol. 3, No. 2 (2010): p. 145.

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.

Damiani, Genaro Martín (2024): Indirect tax evasion, shadow economy, and the Laffer curve: A theoretical approach.

Delis, Fotios and Economidou, Claire and Hasan, Iftekhar (2022): Democracy, Institutions, and International Profit-Shifting.

Delis, Manthos and Karavitis, Panagiotis and Klassen, Kenneth (2018): The corporate governance of profit shifting.

Di Nola, Alessandro and Kocharkov, Georgi and Vasilev, Aleksandar (2018): Envelope Wages, Hidden Production and Labor Productivity.

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.

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

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.

Erard, Brian and Langetieg, Patrick and Payne, Mark and Plumley, Alan (2020): Ghosts in the Income Tax Machinery.

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

Fedotenkov, Igor and Schneider, Friedrich (2017): Military expenditures and shadow economy in the Baltic States: Is there a link?

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. (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. (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)

Geraldes, Diogo and Heinicke, Franziska and Rosenkranz, Stephanie (2019): Lying in Two Dimensions and Moral Spillovers.

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.

Gitaru, Kelvin (2017): The Effect of Taxpayer Education on Tax Compliance in Kenya.( a case study of SME's in Nairobi Central Business District). Published in:

Gupta, Poonam (2015): Generating Larger Tax Revenue in South Asia.

Gómez-Rámirez, Leopoldo and Sánchez, Gonzalo E. (2023): On the need to anticipate behavioral responses to policies: the case of multiple refilings on taxpayer behavior in Ecuador.

Halkos, George and Papageorgiou, George (2017): Public debt, corruption and tax evasion: Nash and Stackelberg equilibria.

Hamamura, Jumpei and Kurita, Kenichi (2021): Does stigma against tax avoidance improve social welfare?

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

Hasan, Iftekhar and Karavitis, Panagiotis and Kazakis, Pantelis and Leung, Woon Sau (2019): Corporate Social Responsibility and Profit Shifting.

Hazans, Mihails (2019): Mixed data methods of estimating undeclared earnings, with application to Latvia. Published in: European Centre of Expertise occasional paper (ad hoc request) (January 2019): pp. 1-38.

Hegadekatti, Kartik and S G, Yatish (2016): Examining Taxation of Fiat Money and Bitcoins Vis-A-Vis Regulated Cryptocurrencies. Published in: International Finance eJournal , Vol. 8, No. 117 (14 October 2016)

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

Hori, Takeo and Maebayashi, Noritaka and Morimoto, Keiichi (2018): Tax Evasion and Optimal Corporate Income Tax Rates in a Growing Economy.

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

Iddrisu, Khadijah and Adu, Kofi Osei (2020): Property Tax Compliance in Twifo Hemang Lower Denkyira District in the Central Region of Ghana: Does Distance to Nearest Tax Office Matter?

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.

Isachsen, Arne Jon and Strøm, Steinar (1985): The Size and Growth of the Hidden Economy in Norway. Published in: The Review of Income and Wealth , Vol. vol 31, No. no1 (1985): pp. 21-38.

Iswahyudi, Heru (2021): Aggressiveness as Performance Signaling: Forced Distribution Rating System in Tax Authority. Published in:

Iswahyudi, Heru (2018): Economic Consequences of Tax Non-Compliance: Evidence From Indonesia. Published in: Jurnal Badan Pendidikan dan Pelatihan Keuangan , Vol. 11, No. 2 (18 December 2018): pp. 49-60.

Iswahyudi, Heru (2018): Where has the money gone?: The case of Value Added Tax revenue performance in Indonesia.

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 (2009): Informal Sector and Taxation.

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

KOUAKOU, Dorgyles C.M. and YEO, Kolotioloma I.H. (2023): Can innovation reduce the size of the informal economy? Evidence from panel data.

Kammas, Pantelis and Litina, Anastasia and Palivos, Theodore (2015): The Quality of Public Education in Unequal Societies: The Role of Tax Institutions.

Kato, Hayato and Okoshi, Hirofumi (2021): Economic Integration and Agglomeration of Multinational Production with Transfer Pricing.

Kato, Hayato and Okoshi, Hirofumi (2022): Economic Integration and Agglomeration of Multinational Production with Transfer Pricing.

Kato, Hayato and Okoshi, Hirofumi (2021): Economic Integration and Agglomeration of Multinational Production with Transfer Pricing.

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.

Kazakis, Pantelis (2024): Rhetorical Nationalism and Corporate Tax Avoidance: Insights from China.

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.

Kohnert, Dirk (2024): Money laundering and tax evasion : Do international measures have a significant impact in sub-Saharan Africa?

Kohnert, Dirk (2018): Britain & Africa: heading for the Brexit rocks.

Kohnert, Dirk (2018): Britain and Africa: heading for the Brexit rocks.

Kohnert, Dirk (2022): Outside sources of terrorist threats in West Africa.

Kohnert, Dirk (2019): The impact of Brexit on Francophone Africa.

Kumar, Dr.B.Pradeep and Ramya, Dr.R (2017): Goods and Services Tax and Kerala Economy. Forthcoming in:

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.

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

Mannan, Kazi Abdul and Farhana, Khandaker Mursheda and Chowdhury, G. M. Omar Faruque (2021): Social Network and Tax Evasion: Theoretical Model and Empirical Evidence in Bangladesh. Published in: The Cost and Management , Vol. 49, No. 2 (2021): pp. 14-32.

Mannan, Kazi Abdul and Farhana, Khandaker Mursheda and Chowdhury, G. M. Omar Faruque (2020): Socio-economic Factors of Tax Compliance: An Empirical Study of Individual Taxpayers in the Dhaka Zones, Bangladesh. Published in: The Cost and Management , Vol. 48, No. 6 (2020): pp. 36-47.

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.

Marx, Benjamin M. (2018): The Cost of Requiring Charities to Report Financial Information.

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.

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.

Mkadmi, Jamel Eddine and Bakari, Sayef and Othmani, Ameni (2021): The Impact of Tax Revenues and Domestic Investments on Economic Growth in Tunisia.

Moore, Rachel and Pecoraro, Brandon (2022): Quantitative Analysis of a Wealth Tax for the United States: Exclusions and Expenditures.

Mughal, Khurrum and Schneider, Friedrich (2018): Shadow Economy in Pakistan: Its Size and Interaction with Official Economy.

Mughal, Khurrum and Schneider, Friedrich and Hayat, Zafar (2018): Shadow Economy in Pakistan: Its Size and Interaction with Official Economy.

Mukherjee, Sacchidananda and Rao, R. Kavita (2017): Determinants of Registration of Unincorporated Enterprises under State Value Added Tax Act in India.

Muttaqin, Rahmat and Akın, Emre (2020): Turkey-Indonesia Tax Treaty Post-MLI.

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

Nguyen, Ngoc Anh and Doan, Quang Hung and Tran-Nam, Binh (2017): Tax corruption and private sector development in Vietnam. Published in: eJournal of Tax Research , Vol. 15, No. 2 (December 2017): pp. 290-311.

Niimi, Yoko (2016): To Avoid or Not to Avoid Inheritance Taxes? That Is the Question for Parents: Empirical Evidence from Japan.

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.

Ozer, Yusuf (2022): Informal Sector and Institutions.

Ozili, Peterson Kitakogelu (2019): Tax Evasion and Financial Instability. Forthcoming in: Journal of Financial Crime

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.

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 (2015): Transfer pricing manipulation, tax penalty cost and the impact of foreign profit taxation.

Rathke, Alex A.T. (2019): Fuzzy Profit Shifting: A Model for Optimal Tax-induced Transfer Pricing with Fuzzy Arm's Length Parameter.

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.

Rios, Vicente (2019): New Evidence on the Size and Drivers of the Shadow Economy in Spain: A Model Averaging Approach.

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

Rrumbullaku, Oltion (2021): Firms behavior around tax thresholds in Albania during the 2015 anti-informality campaign - Bunching features, persistence and growth implications. Published in: European Journal of Economics, Law and Social Sciences , Vol. Vol. 5, No. No. 2 (June 2021): pp. 63-72.

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

Sanchez, Gonzalo E (2015): The Impact of Low-Cost Intervention on Tax Compliance: Regression Discontinuity Evidence.

Sanchez Villalba, Miguel (2017): Global Inspection Games (GIG) in the laboratory.

Sanchez Villalba, Miguel A. (2017): On the effects of repeated tax amnesties.

Sato, Hideki (2015): Favoritism toward the Poor and a Discontinuous Tax Structure. Published in: Applied Economics

Saulitis, Andris and Chapkovski, Philipp (2023): Investigating Tax Compliance with Mixed-Methods Approach: The Effect of Normative Appeals Among the Firms in Latvia.

Shabbar, Shagufta and Ahmed, Qazi Masood and Pasha, Farooq (2018): A juxtaposition of Tax Expenditures and Direct Expenditures: Case Study of Pakistan. Published in: Proceedings of Economics and Finance Conferences , Vol. 1, No. 7108450 (2018): pp. 20-37.

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 (2018): Game-theoretic model of tax evasion: analysis of agents’ interaction and optimization of tax burden.

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 (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.

Strango, Cristina (2021): Does digitalisation in public services reduce tax evasion?

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.

Tazhitdinova, Alisa (2015): Reducing Evasion Through Self-Reporting: Theory and Evidence from Charitable Contributions.

Tedds, Lindsay M. and Duff, David and Ramsay, Paul (2018): Medical Services Premimum Task Force: Tax Reform Proposals for the Province of British Columbia. Published in: BC Ministry of Finance (May 2018)

Terzic, Saudin (2024): Individual Tax Practitioners Attitudes: How to Increase Tax Capacity. Published in: Research in Applied Economics , Vol. 16, No. Macrothink Institute (8 August 2024): pp. 24-35.

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

Vicini, Andrea (2010): Justice and Taxation.

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

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.

ferrara, giancarlo and campagna, arianna and bucci, valeria and atella, vincenzo (2021): Presumptive taxation and firms’ efficiency: an integrated approach for tax compliance analysis.

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.

French

Combey, Adama (2020): EVALUATION DE L’ECART DE TVA AU TOGO. Published in: Revue Economique et Monétaire , Vol. N°27, No. Juin 2020 (30 June 2020): pp. 43-76.

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

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

Kohnert, Dirk (2024): Les mesures internationales contre le blanchiment d’argent et l’évasion fiscale, ont-elles un impact significatif en Afrique subsaharienne ?

Kohnert, Dirk (2018): L' Angleterre, le Brexit et l'Afrique.

Kohnert, Dirk (2022): Sources extérieures des menaces terroristes en Afrique de l'Ouest.

German

Kotroyannos, Dimitrios (2016): Thatchers Erbe und die Sozialdemokratie.

Merz, Joachim (1996): Schattenwirtschaft und Arbeitsplatzschaffung.

Indonesian

Ngasuko, Tri Achya (2019): Menggali Potensi Penerimaan Negara Dari Digital Ekonomi. Published in: Warta Fiskal , Vol. 1, No. Peluang dan Tantangan Ekonomi Digital (28 February 2019): pp. 11-14.

Italian

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

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.

Spanish

Bertranou, Fabio and Goldschmit, Ariela (2022): Transición de la informalidad a la formalidad: alcances y limitaciones del monotributo como instrumento para la inclusión tributaria y en la seguridad social. Published in: Aportes al debate sobre la tributación en América Latina (2024)

Cossio Muñoz, Fernando and Delgadillo, Maria Felix (1994): Estimación de la Evasión en el Impuesto al Valor Agregado (IVA). Published in: Revista Análisis Económico UDAPE , Vol. 9, (May 1994)

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.

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.

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 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.