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2. Small Firm Growth and the VAT Threshold : Evidence for the UK. (2022). Liu, Li ; Eddy, Tam ; Lockwood, Ben.
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3. Small Firm Growth and the VAT Threshold : Evidence for the UK. (2022). Liu, Li ; Eddy, Tam ; Lockwood, Ben.
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4. A snapshot of public finance research from immediately prior to the pandemic: IIPF 2020. (2021). Scharf, Kimberley ; LaLumia, Sara ; Davies, Ronald ; Agrawal, David ; Riedel, Nadine.
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1. Agrawal, D. R., & Zimmermann, L. (2019). Production and evasion responses with limited state capacity. International Growth Centre Working Paper.
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2. Almunia, M., & Lopez-Rodriguez, D. (2018). Under the radar: The effects of monitoring firms on tax compliance. American Economic Journal: Economic Policy, 10(1), 1–38.

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11. Gadenne, L., Nandi, T. K., & Rathelot, R. (2019). Taxation and Supplier Networks: Evidence from India. University of Oxford Working Paper 19/06.

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14. Kanbur, R., & Keen, M. (2014). Thresholds, informality, and partitions of compliance. International Tax and Public Finance, 21(4), 536–559.

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20. Onji, K. (2009). The response of firms to eligibility thresholds: Evidence from the Japanese value-added tax. Journal of Public Economics, 93(5–6), 766–775.

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24. Waseem, M. (2019). Information, asymmetric incentives, or withholding? understanding the self-enforcement of value-added tax. University of Manchester Working Paper.

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1. Are risk-based tax audit stretegies rewarded? An analysis of corporate tax avoidance. (2021). Wu, Yuchen ; Safaei, Reyhaneh ; Eberhartinger, Eva ; Sureth, Caren.
   In: arqus Discussion Papers in Quantitative Tax Research.
   RePEc:zbw:arqudp:267.

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2. VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence. (2021). Lockwood, Ben ; Liu, Li ; Almunia, Miguel.
   In: The Review of Economics and Statistics.
   RePEc:tpr:restat:v:103:y:2021:i:1:p:151-164.

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3. What we pay in the shadow: Labor tax evasion, minimum wage hike and employment. (2021). Gavoille, Nicolas ; Zasova, Anna.
   In: Working Papers CEB.
   RePEc:sol:wpaper:2013/331990.

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4. VAT threshold and small business behavior: evidence from Thai tax returns. (2021). Muthitacharoen, Athiphat ; Wanichthaworn, Wonma ; Burong, Trongwut.
   In: International Tax and Public Finance.
   RePEc:kap:itaxpf:v:28:y:2021:i:5:d:10.1007_s10797-021-09672-3.

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5. How does regulatory complexity affect business demography? Evidence from Spain. (2021). Mora-Sanguinetti, Juan ; Perez-Valls, Ricardo.
   In: European Journal of Law and Economics.
   RePEc:kap:ejlwec:v:51:y:2021:i:2:d:10.1007_s10657-020-09650-w.

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6. The minimum wage, informal pay and tax enforcement. (2021). Prinz, Daniel ; Bíró, Anikó ; Sandor, Laszlo ; Biro, Aniko.
   In: IFS Working Papers.
   RePEc:ifs:ifsewp:21/41.

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7. Tax Evasion by Firms. (2021). Goerke, Laszlo.
   In: IAAEU Discussion Papers.
   RePEc:iaa:dpaper:202104.

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8. Tax Incentives, R&D Manipulation, and Corporate Innovation Performance: Evidence from Listed Companies in China. (2021). Liu, Zhe ; Sun, Wenyan ; Yin, Kedong.
   In: Sustainability.
   RePEc:gam:jsusta:v:13:y:2021:i:21:p:11819-:d:664983.

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9. Umbrales y excepciones como fallo regulatorio. (2021). Arruñada, Benito ; Arruada, Benito.
   In: Studies on the Spanish Economy.
   RePEc:fda:fdaeee:eee2021-20.

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10. Windfalls? Costs and Benefits of Investment Tax Incentives due to Financial Constraints. (2021). Takafumi, Suzuki ; Masanori, Orihara.
    In: Discussion papers.
    RePEc:eti:dpaper:21087.

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11. Does persistence in using R&D tax credits help to achieve product innovations?. (2021). Martínez-Ros, Ester ; Labeaga, Jose ; Sanchis, Juan A ; Martinez-Ros, Ester.
    In: Technological Forecasting and Social Change.
    RePEc:eee:tefoso:v:173:y:2021:i:c:s0040162521004972.

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12. Tax enforcement using a hybrid between self- and third-party reporting. (2021). Clifford, Sarah ; Mavrokonstantis, Panos.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:203:y:2021:i:c:s0047272721001559.

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13. Small business tax compliance under third-party reporting. (2021). Alm, James ; Adhikari, Bibek ; Harris, Timothy F.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:203:y:2021:i:c:s004727272100150x.

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14. Evading by any means? VAT enforcement and payroll tax evasion in China. (2021). Li, Lixing ; Liu, Kevin ; Nie, Zhuo ; Yang, Tian.
    In: Journal of Economic Behavior & Organization.
    RePEc:eee:jeborg:v:185:y:2021:i:c:p:770-784.

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15. Clearing the bar: Improving tax compliance for small firms through target setting. (2021). Stantcheva, Stefanie ; Al-Karablieh, Yazan ; Koumanakos, Evangelos.
    In: Journal of International Economics.
    RePEc:eee:inecon:v:130:y:2021:i:c:s0022199621000295.

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16. What we pay in the shadows: Labor tax evasion, minimum wage hike and employment. (2021). Gavoille, Nicolas ; Zasova, Anna.
    In: SSE Riga/BICEPS Research Papers.
    RePEc:bic:rpaper:6.

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17. How do taxes affect the trading behavior of private investors? Evidence from individual portfolio data. (2020). Doerrenberg, Philipp ; Buhlmann, Florian ; Loos, Benjamin ; Voget, Johannes.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:20047.

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18. Criminal Deterrence: A Review of the Missing Literature. (2020). Raskolnikov, Alex.
    In: Supreme Court Economic Review.
    RePEc:ucp:scerev:doi:10.1086/710158.

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19. Does Cutting the Tax Rate to Zero Induce Behavior Different from Other Tax Cuts? Evidence from Pakistan. (2020). Waseem, Mazhar.
    In: The Review of Economics and Statistics.
    RePEc:tpr:restat:v:102:y:2020:i:3:p:426-441.

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20. Labor Regulations and the Cost of Corruption: Evidence from the Indian Firm Size Distribution. (2020). Amirapu, Amrit ; Gechter, Michael.
    In: The Review of Economics and Statistics.
    RePEc:tpr:restat:v:102:y:2020:i:1:p:34-48.

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21. Analysis of Tax Compliance in Sub-Saharan Africa: Evidence from Firm-Level Study. (2020). Abdu, Musa ; Muhammad, Tasiu ; Jibir, Adamu.
    In: Econometric Research in Finance.
    RePEc:sgh:erfinj:v:5:y:2020:i:2:p:119-142.

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22. Optimizing Tax Administration Policies with Machine Learning. (2020). Santoro, Alessandro ; Gamba, Simona ; Battiston, Pietro.
    In: Working Papers.
    RePEc:mib:wpaper:436.

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23. Is the corporation tax a barrier to productivity growth?. (2020). Sanz, Ismael ; Sanz-Sanz, Jose Felix ; Sanz-Labrador, Ismael ; Romero-Jordan, Desiderio.
    In: Small Business Economics.
    RePEc:kap:sbusec:v:55:y:2020:i:1:d:10.1007_s11187-019-00136-x.

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24. The quality of tax administration and firm performance: evidence from developing countries. (2020). Misch, Florian ; Khwaja, Munawer ; Dabla-Norris, Era ; Cleary, Duncan.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:27:y:2020:i:3:d:10.1007_s10797-019-09551-y.

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25. Intergovernmental revenue relations, tax enforcement and tax shifting: evidence from China. (2020). Xiao, Chengrui.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:27:y:2020:i:1:d:10.1007_s10797-019-09546-9.

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26. Biases in fiscal multiplier estimates. (2020). Nover, Justus ; Heinemann, Friedrich ; Havlik, Annika ; Asatryan, Zareh.
    In: European Journal of Political Economy.
    RePEc:eee:poleco:v:63:y:2020:i:c:s0176268020300094.

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27. Taxpayer responses in good times and bad. (2020). Hargaden, Enda.
    In: Journal of Economic Behavior & Organization.
    RePEc:eee:jeborg:v:176:y:2020:i:c:p:653-690.

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28. Can government improve tax compliance by adopting advanced information technology? Evidence from the Golden Tax Project III in China. (2020). Wu, Yaping ; Wang, Xuan ; Li, Jianjun.
    In: Economic Modelling.
    RePEc:eee:ecmode:v:93:y:2020:i:c:p:384-397.

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29. Corporate Tax Enforcement Externalities and the Banking Sector. (2020). Jacob, Martin ; Gallemore, John.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:58:y:2020:i:5:p:1117-1159.

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30. ¿Cómo afecta la complejidad de la regulación a la demografía empresarial? Evidencia para España. (2020). Mora-Sanguinetti, Juan ; Perez-Valls, Ricardo.
    In: Working Papers.
    RePEc:bde:wpaper:2002.

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31. What Motivates Tax Compliance. (2019). Alm, James.
    In: Working Papers.
    RePEc:tul:wpaper:1903.

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32. TAX ENFORCEMENT USING A HYBRID BETWEEN SELF- AND THIRD-PARTY REPORTING. (2019). Clifford, Sarah ; Mavrokonstantis, Panos.
    In: Economics Series Working Papers.
    RePEc:oxf:wpaper:876.

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33. Tests for Detecting Probability Mass Points. (2019). Song, Hosin ; Jun, Byung-Hill.
    In: Korean Economic Review.
    RePEc:kea:keappr:ker-20190101-35-1-08.

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34. How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers. (2019). Pirttilä, Jukka ; Matikka, Tuomas ; Harju, Jarkko ; Boonzaaier, Wian ; Pirttila, Jukka.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:26:y:2019:i:5:d:10.1007_s10797-019-09550-z.

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35. VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence. (2019). Lockwood, Ben ; Liu, Li ; Almunia, Miguel.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2019/205.

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36. Special Tax Regimes in Latin America and the Caribbean: Compliance, Social Protection, and Resource Misallocation. (2019). Torres, Jesica ; Bosch, Mariano ; Azuero, Rodrigo ; Azuara, Oliver ; Herrera, Oliver Azuara.
    In: IDB Publications (Working Papers).
    RePEc:idb:brikps:9511.

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37. The Effect of Deterrence Factors on Discourage Shadow Economy Level and Tax Evasion. (2019). , Faeyz.
    In: International Journal of Academic Research in Accounting, Finance and Management Sciences.
    RePEc:hur:ijaraf:v:9:y:2019:i:1:p:65-70.

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38. Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations?. (2019). Matikka, Tuomas ; Harju, Jarkko ; Rauhanen, Timo .
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:173:y:2019:i:c:p:139-164.

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39. VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence. (2019). Lockwood, Ben ; Liu, Li ; Almunia, Miguel.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:13983.

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40. Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities. (2019). Pomeranz, Dina ; Vila-Belda, Jose.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:13688.

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41. Shaming for tax enforcement: Evidence from a new policy. (2018). Dwenger, Nadja ; Treber, Lukas.
    In: Hohenheim Discussion Papers in Business, Economics and Social Sciences.
    RePEc:zbw:hohdps:212018.

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42. Financial Incentives and Earnings of Disability Insurance Recipients: Evidence from a Notch Design. (2018). Staubli, Stefan ; Ruh, Philippe.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:24830.

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43. Using small businesses for individual tax planning: evidence from special tax regimes in Chile. (2018). Vergara, Damián ; Repetto, Andrea ; Engel, Eduardo ; Agostini, Claudio.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:25:y:2018:i:6:d:10.1007_s10797-018-9509-0.

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44. Financial Incentives and Earnings of Disability Insurance Recipients: Evidence from a Notch Design. (2018). Staubli, Stefan ; Ruh, Philippe.
    In: IZA Discussion Papers.
    RePEc:iza:izadps:dp11667.

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45. The Effects of Deterrence Factors on Income Tax Evasion among Palestinian SMEs. (2018). Marimuthu, Munusamy ; Abdul-Jabbar, Hijattulah ; Alkhatib, Amjad Abdallah.
    In: International Journal of Academic Research in Accounting, Finance and Management Sciences.
    RePEc:hur:ijaraf:v:8:y:2018:i:4:p:144-152.

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46. Reducing evasion through self-reporting: Evidence from charitable contributions. (2018). Tazhitdinova, Alisa.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:165:y:2018:i:c:p:31-47.

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47. Shaming for Tax Enforcement: Evidence from a New Policy. (2018). Dwenger, Nadja ; Treber, Lukas.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:13194.

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48. Evaluating the macro-representativeness of a firm-level database: an application for the Spanish economy. (2018). Moral-Benito, Enrique ; Almunia, Miguel ; Lopez-Rodriguez, David.
    In: Occasional Papers.
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49. Individual Tax Planning and Small Business Creation: Evidence on the Impact of Special Tax Regimes in Chile. (2017). Repetto, Andrea ; Engel, Eduardo ; Agostini, Claudio ; Vergara, Damian.
    In: Working Papers.
    RePEc:uai:wpaper:wp_054.

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50. .

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