create a website

Optimal Tax Administration Responses to Fake Mobility and Underreporting. (2023). Galmarini, Umberto ; Esteller-More, Alejandro.
In: Working Papers.
RePEc:ieb:wpaper:doc2023-03.

Full description at Econpapers || Download paper

Cited: 1

Citations received by this document

Cites: 35

References cited by this document

Cocites: 50

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. Millionaires on the Run? Taxation of the Rich and Induced Mobility: A Literature Review. (2025). Sauco, Fernando Rodrigo.
    In: Hacienda Pública Española / Review of Public Economics.
    RePEc:hpe:journl:y:2025:v:253:i:2:p:91-127.

    Full description at Econpapers || Download paper

References

References cited by this document

    References contributed by 3548387_1042221511244450

  1. Agrawal, D. R., Foremny, D., Martínez-Toledano, C., 2022. Wealth, tax mobility and tax coordination. Mimeo.
    Paper not yet in RePEc: Add citation now
  2. Allingham, M. G., Sandmo, A., 1972. Income tax evasion: a theoretical analysis. Journal of Public Economics 1, 323–338.

  3. Bénabou, R., Tirole, J., 2006. Incentives and prosocial behavior. American Economic Review 96, 1652–1678.

  4. Blaufus, K., Hundsdoerfer, J., Jacob, M., Sünwoldt, M., 2016. Does legality matter? The case of tax avoidance and evasion. Journal of Economic Behavior & Organization 127, 182–206.

  5. Brülhart, M., Gruber, J., Krapf, M., Schmidheiny, K., 2022. Behavioral responses to wealth taxes: Evidence from Switzerland. American Economic Journal: Economic Policy 14, 111–150.

  6. Cowell, F. A., 1990. Cheating the government: the economics of evasion. MIT Press.
    Paper not yet in RePEc: Add citation now
  7. Cremer, H., Gahvari, F., 2000. Tax evasion, fiscal competition and economic integration. European Economic Review 44, 97–114.

  8. de la Feria, R., Maffini, G., 2021. The impact of digitalisation on personal income taxes. British Tax Review 2, 154-168.
    Paper not yet in RePEc: Add citation now
  9. Flamant, E., Godar, S., Richard, G., 2021. New forms of tax competition in the European Union: An empirical investigation. Report No. 3, EU Tax Observatory.
    Paper not yet in RePEc: Add citation now
  10. Geys, B., Konrad, K. A., 2020. Patriotism and taxation. In Sardoč, M. (ed.). Handbook of Patriotism. Springer.
    Paper not yet in RePEc: Add citation now
  11. IMF, 2022. Coordinating taxation across borders. In Fiscal Monitor Report, Fiscal Policy from Pandemic to War. International Monetary Fund, Washington DC.
    Paper not yet in RePEc: Add citation now
  12. Jakobsen, K., Jakobsen, K., Kleven, H. J., Zucman, G., 2020. Wealth taxation and wealth accumulation: Theory and evidence from Denmark. Quarterly Journal of Economics 135, 329–388.

  13. Keen, M., Slemrod, J., 2017. Optimal tax administration. Journal of Public Economics 152, 133–142.

  14. Kleven, H. J., Landais, C., Munoz, M., Stantcheva, S., 2020. Taxation and migration: Evidence and policy implications. Journal of Economic Perspectives 34, 119–142.

  15. Kleven, H. J., Landais, C., Saez, E., 2013. Taxation and international migration of superstars: Evidence from the European football market. American Economic Review 103, 1892–1924.

  16. Kleven, H. J., Landais, C., Saez, E., Schultz, E. A., 2014. Migration and wage effects of taxing top earners: Evidence from the foreigners’ tax scheme in Denmark. Quarterly Journal of Economics 129, 333–378.

  17. Konrad, K. A., 2008. Mobile tax base as a global common. International Tax and Public Finance 15, 395–414.

  18. Kopczuk, W., Slemrod, J., 2002. The optimal elasticity of taxable income. Journal of Public Economics 84, 91–112.

  19. Lehmann, E., Simula, E., Trannoy, A., 2014. Tax me if you can! Optimal nonlinear income tax between competing Governments. Quarterly Journal of Economics 129, 1995–2030.

  20. Luttmer, E. F. P., Singhal, M., 2014. Tax morale. Journal of Economic Perspectives 28, 149–168.

  21. MacGregor, J., Wilkinson, B. 2012. The effect of economic patriotism on tax morale and attitudes toward tax compliance. In Stock, T. (Ed.) Advances in Taxation, Vol. 20, Emerald Group Publishing Limited, Bingley, pp. 159–180.
    Paper not yet in RePEc: Add citation now
  22. Malik, S., Mihm, B., Timme, F., 2018. An experimental analysis of tax avoidance policies. International Tax and Public Finance 25, 200–239.

  23. Mansoorian, A., Myers, G. M., 1993. Attachment to home and efficient purchases of population in a fiscal externality economy. Journal of Public Economics, 54, 117–132.

  24. Martínez, I. 2022. Mobility responses to the establishment of a residential tax haven: Evidence from Switzerland. Journal of Urban Economics 129, 103441.

  25. Mayshar, J. 1991. Taxation with costly administration. Scandinavian Journal of Economics 93, 75-88.

  26. Moretti, E., Wilson, D., 2017. The effect of State taxes on the geographical location of top earners: Evidence from star scientists. American Economic Review 107, 1858–1903.

  27. OECD, 2018. Tax policies for inclusive growth in a changing world. OECD report to G-20 Finance Ministers and Central Bank Governors.
    Paper not yet in RePEc: Add citation now
  28. Perez-Truglia, R., Troiano, U., 2018. Shaming tax delinquents. Journal of Public Economics 167, 120–137.

  29. Piketty, T., Saez, E., 2013. Optimal labor income taxation. In Auerbach, A., Chetty, R., Feldstein, M., Saez, E., (Eds.). Handbook of Public Economics, Vol. 5, 391–474.

  30. Qari, S., Konrad, K. A., Geys, B., 2012. Patriotism, taxation and international mobility. Public Choice 151, 695–717.

  31. Slemrod, J., 1990. Optimal taxation and optimal tax systems. Journal of Economic Perspectives 6, 45–57.

  32. Slemrod, J., 2001. A general model of the behavioral responses to taxation. International Tax and Public Finance 8, 119–128.

  33. Slemrod, J., Gillitzer, C., 2014. Tax Systems. MIT Press.
    Paper not yet in RePEc: Add citation now
  34. Traxler, C., 2012. Majority voting and the welfare implications of tax avoidance. Journal of Public Economics 96, 1–9.

  35. Wildasin, D. E., 2021. Open economy public finance, CESifo Working Paper No. 8953.

Cocites

Documents in RePEc which have cited the same bibliography

  1. Trade misreporting: Evidence from Pakistani importers. (2024). Hussain, Karrar ; Liaqat, Zara ; Khan, Bilal M.
    In: The World Economy.
    RePEc:bla:worlde:v:47:y:2024:i:2:p:390-414.

    Full description at Econpapers || Download paper

  2. Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers. (2019). Erard, Brian ; Beer, Sebastian ; Kasper, Matthias ; Kirchler, Erich.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2019/223.

    Full description at Econpapers || Download paper

  3. Market Abuse Directive and Insider Trading: Evidence from Italian Tender Offers. (2016). Pattitoni, Pierpaolo ; Patuelli, Roberto ; Ferretti, Riccardo.
    In: Working Paper series.
    RePEc:rim:rimwps:16-16.

    Full description at Econpapers || Download paper

  4. Tax morale and tax evasion reports. (2013). Russo, Francesco Flaviano.
    In: Economics Letters.
    RePEc:eee:ecolet:v:121:y:2013:i:1:p:110-114.

    Full description at Econpapers || Download paper

  5. Taxpayers Response to Warnings of a Possible Tax Audit: Do They Change Their Compliance Behavior?. (2010). Niu, Yongzhi.
    In: MPRA Paper.
    RePEc:pra:mprapa:25551.

    Full description at Econpapers || Download paper

  6. Wages and Sanctions against Hierarchical Corruption. (2007). KANSO, Fadi .
    In: CAE Working Papers.
    RePEc:cgm:wpaper:51.

    Full description at Econpapers || Download paper

  7. Tax-tariff reform with costs of tax administration. (2006). .
    In: Economics Working Papers.
    RePEc:aah:aarhec:2006-14.

    Full description at Econpapers || Download paper

  8. Tax Compliance as a Social Norm and the Deterrent Effect of Investigations. (2005). Ratto, Marisa ; Thomas, Richard ; Ulph, David.
    In: The Centre for Market and Public Organisation.
    RePEc:bri:cmpowp:05/127.

    Full description at Econpapers || Download paper

  9. Tax-tariff reform with costs of tax administration. (2005). .
    In: Economics Working Papers.
    RePEc:aah:aarhec:2005-21.

    Full description at Econpapers || Download paper

  10. Capital Subsidies and the Underground Economy. (2005). Marzano, Elisabetta ; Chiarini, Bruno ; Busato, Francesco ; de Angelis, Pasquale .
    In: Economics Working Papers.
    RePEc:aah:aarhec:2005-10.

    Full description at Econpapers || Download paper

  11. A contest with the taxman - The impact of tax rates on tax evasion and wastefully invested resources. (2004). Bayer, Ralph-C.
    In: Public Economics.
    RePEc:wpa:wuwppe:0412010.

    Full description at Econpapers || Download paper

  12. Moral constraints and the evasion of income tax. (2004). Bayer, Ralph-C.
    In: Public Economics.
    RePEc:wpa:wuwppe:0412008.

    Full description at Econpapers || Download paper

  13. Tax Evasion in Interrelated Taxes. (2004). Esteller-Moré, Alejandro.
    In: Public Economics.
    RePEc:wpa:wuwppe:0401001.

    Full description at Econpapers || Download paper

  14. The Intriguing Nexus Between Corruption and Capital Account Restrictions. (2004). Siemers, Lars-Hinrich ; Dreher, Axel.
    In: Development and Comp Systems.
    RePEc:wpa:wuwpdc:0306004.

    Full description at Econpapers || Download paper

  15. Corporate Tax Evasion with Agency Costs. (2004). Slemrod, Joel ; Crocker, Keith J..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:10690.

    Full description at Econpapers || Download paper

  16. Tax Evasion and Social Interactions. (2004). Villeval, Marie Claire ; Lacroix, Guy ; Fortin, Bernard.
    In: IZA Discussion Papers.
    RePEc:iza:izadps:dp1359.

    Full description at Econpapers || Download paper

  17. Globalisation, inequality and redistribution. (2004). Cappelen, Alexander ; Bjorvatn, Kjetil.
    In: Memorandum.
    RePEc:hhs:osloec:2004_016.

    Full description at Econpapers || Download paper

  18. Tax Morale and Optimal Taxation. (2004). Sausgruber, Rupert ; Güth, Werner ; Gueth, Werner.
    In: Papers on Strategic Interaction.
    RePEc:esi:discus:2004-12.

    Full description at Econpapers || Download paper

  19. Tax Evasion and Corruption in Tax Administration. (2003). Martina, Riccardo ; D'Amato, Marcello ; Acconcia, Antonio.
    In: Public Economics.
    RePEc:wpa:wuwppe:0310001.

    Full description at Econpapers || Download paper

  20. The Politics of Tax Administration: Evidence from Spain. (2003). Esteller-Moré, Alejandro.
    In: Public Economics.
    RePEc:wpa:wuwppe:0303004.

    Full description at Econpapers || Download paper

  21. Corruption and Tax Evasion with Competitive Bribes. (2003). Martina, Riccardo ; D'Amato, Marcello ; Acconcia, Antonio.
    In: CSEF Working Papers.
    RePEc:sef:csefwp:112.

    Full description at Econpapers || Download paper

  22. The Impact of Federal Tax Credits for Higher Education Expenses. (2003). Long, Bridget.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:9553.

    Full description at Econpapers || Download paper

  23. Specious Confidence after Tax Audits: A Contribition to the Dynamics of Compliance. (2003). Maciejovsky, Boris ; Schwarzenberger, Herbert ; Kirchler, Erich.
    In: Papers on Strategic Interaction.
    RePEc:esi:discus:2003-14.

    Full description at Econpapers || Download paper

  24. Voting on Redistribution with Tax Evasion. (2003). Borck, Rainald.
    In: Discussion Papers of DIW Berlin.
    RePEc:diw:diwwpp:dp329.

    Full description at Econpapers || Download paper

  25. Sticks and Carrots. (2003). Cowell, Frank.
    In: STICERD - Distributional Analysis Research Programme Papers.
    RePEc:cep:stidar:68.

    Full description at Econpapers || Download paper

  26. Quality of Government Services and the Civic Duty to Pay Taxes in the Czech and Slovak Republics, and other Transition Countries. (2002). Hanousek, Jan.
    In: Public Economics.
    RePEc:wpa:wuwppe:0209007.

    Full description at Econpapers || Download paper

  27. Why People Evade Taxes in the Czech and Slovak Republics: A Tale of Twins. (2002). Hanousek, Jan.
    In: Public Economics.
    RePEc:wpa:wuwppe:0205003.

    Full description at Econpapers || Download paper

  28. Optimal Provision of Public Goods with Rank Dependent Expected Utility.. (2002). Eide, Erling.
    In: Memorandum.
    RePEc:hhs:osloec:2003_003.

    Full description at Econpapers || Download paper

  29. Tax Evasion and Work in the Underground Sector. (2002). Smith, Nina ; Graversen, Ebbe.
    In: CLS Working Papers.
    RePEc:hhs:aarcls:2001_002.

    Full description at Econpapers || Download paper

  30. Tax competition and tax harmonization with evasion. (2002). Hernandez-Murillo, Ruben ; Gandelman, Nestor.
    In: Working Papers.
    RePEc:fip:fedlwp:2002-015.

    Full description at Econpapers || Download paper

  31. Tax Evasion and Trust. (2001). Wintrobe, Ronald.
    In: University of Western Ontario, Departmental Research Report Series.
    RePEc:uwo:uwowop:200111.

    Full description at Econpapers || Download paper

  32. Tax Rates and Tax Evasion: Evidence from Missing Imports in China. (2001). Wei, Shang-Jin ; Fisman, Raymond.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:8551.

    Full description at Econpapers || Download paper

  33. Are For-Profit Hospitals Really Different? Medicare Upcoding and Market Structure. (2001). Skinner, Jonathan ; Silverman, Elaine.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:8133.

    Full description at Econpapers || Download paper

  34. Tax avoidance, tax evasion, and tax flight: Do legal differences matter?. (2001). schneider, friedrich ; Maciejovsky, Boris ; Kirchler, Erich.
    In: Economics working papers.
    RePEc:jku:econwp:2001_04.

    Full description at Econpapers || Download paper

  35. Rank dependent expected utility models of tax evasion.. (2001). Eide, Erling.
    In: ICER Working Papers.
    RePEc:icr:wpicer:27-2001.

    Full description at Econpapers || Download paper

  36. Wages, Unemployment, and the Underground Economy. (2001). Larsen, Birthe ; Kolm, Ann-Sofie.
    In: Working Paper Series.
    RePEc:hhs:uunewp:2001_008.

    Full description at Econpapers || Download paper

  37. Tax evasion, corruption, and the remuneration of heterogeneous inspectors. (2000). Wane, Waly.
    In: Policy Research Working Paper Series.
    RePEc:wbk:wbrwps:2394.

    Full description at Econpapers || Download paper

  38. Taxes, Risk-Aversion, and the Size of the Underground Economy: A Nonparametric Analysis With New Zealand Data. (2000). Giles, David ; Johnson, Betty J..
    In: Econometrics Working Papers.
    RePEc:vic:vicewp:0006.

    Full description at Econpapers || Download paper

  39. Modelling the Underground Economies in Canada and New Zealand: A Comparative Analysis. (2000). Tedds, Lindsay ; Giles, David.
    In: Econometrics Working Papers.
    RePEc:vic:vicewp:0003.

    Full description at Econpapers || Download paper

  40. Measuring the Performance of Chiles Tax Administration. (2000). Serra, Pablo.
    In: Documentos de Trabajo.
    RePEc:edj:ceauch:77.

    Full description at Econpapers || Download paper

  41. Tax Evasion and Trust. (2000). Mongrain, Steeve ; Marceau, Nicolas ; Boadway, Robin.
    In: Cahiers de recherche CREFE / CREFE Working Papers.
    RePEc:cre:crefwp:104.

    Full description at Econpapers || Download paper

  42. Asymmetric Responses of the Underground Economy to Tax Changes: Evidence From New Zealand Data. (1999). Giles, David ; Werkneh, Gugsa T. ; Johnson, Betty J..
    In: Econometrics Working Papers.
    RePEc:vic:vicewp:9911.

    Full description at Econpapers || Download paper

  43. Taxes, Risk-Aversion, and the Size of the Underground Economy: A Nonparametric Analysis With New Zealand Data. (1999). Giles, David ; Johnson, Betty J..
    In: Econometrics Working Papers.
    RePEc:vic:vicewp:9910.

    Full description at Econpapers || Download paper

  44. The Learning Path of the Hidden Economy: The Tax Burden and Tax Evasion in New Zealand. (1999). Giles, David ; Caragata, Patrick J..
    In: Econometrics Working Papers.
    RePEc:vic:vicewp:9904.

    Full description at Econpapers || Download paper

  45. Understanding Tax Evasion Dynamics. (1999). Hines, James ; Engel, Eduardo ; Jr., .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:6903.

    Full description at Econpapers || Download paper

  46. Decomposing Revenue Effects of Tax Evasion, Base Broadening and Tax Rate Reduction. (1998). Gang, Ira.
    In: Departmental Working Papers.
    RePEc:rut:rutres:199506.

    Full description at Econpapers || Download paper

  47. A General Model of the Behavioral Response to Taxation. (1998). Slemrod, Joel.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:6582.

    Full description at Econpapers || Download paper

  48. Tax Arbitrage and Labor Supply. (1998). Persson, Mats.
    In: Seminar Papers.
    RePEc:hhs:iiessp:0647.

    Full description at Econpapers || Download paper

  49. Understanding Tax Evasion Dynamics. (1998). Hines, James ; Engel, Eduardo.
    In: Documentos de Trabajo.
    RePEc:edj:ceauch:47.

    Full description at Econpapers || Download paper

  50. Tax evasion in a semi-decentralised tax administration. (). Alejandro Estelle-Moré, .
    In: Studies on the Spanish Economy.
    RePEc:fda:fdaeee:48.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-10-04 00:34:59 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated August, 3 2024. Contact: Jose Manuel Barrueco.