Allingham MG, Sandmo A (1972) Income tax evasion: a theoretical analysis. J Public Econ 1(3–4):323–338.
Alm J, Embaye A (2013) Using dynamic panel methods to estimate shadow economies around the world, 1984–2006. Public Finance Rev 41(5):510–543.
Artavanis N, Morse A, Tsoutsoura M (2015) Measuring income tax evasion using bank credit: evidence from Greece (unpublished manuscript).
Arunachalam R, Logan TD (2016) On the heterogeneity of dowry motives. J Popul Econ 29(1):135–166.
Baldry JC (1987) Income tax evasion and the tax schedule: some experimental results. Public Finance 42(3):357–383.
Becker GS (1968) Crime and punishment: an economic approach. J Polit Econ 76(2):169–217.
Braguinsky S, Mityakov S, Liscovich A (2014) Direct estimation of hidden earnings: evidence from Russian administrative data. J Law Econ 57(2):281–319.
Brewer M, O’Dea C (2012) Measuring living standards with income and consumption: evidence from the UK. Working Paper 2012-5, ISER.
Brzozowski M, Crossley TF (2011) Viewpoint: measuring the well-being of the poor with income or consumption: a Canadian perspective. Can J Econ Revue canadienne d’économique 44(1):88–106.
Buehn A, Schneider F (2013) Shadow economies in highly developed OECD countries: what are the driving forces? Working Paper 1317, Department of Economics, Johannes Kepler University Linz, Austria.
Charness G, Gneezy U (2012) Strong evidence for gender differences in risk taking. J Econ Behav Organ 83(1):50–58.
Clementi F, Gallegati M (2005) Pareto’s law of income distribution: evidence for Germany, the United Kingdom, and the United States. In: Chatterjee A, Yarlagadda S, Chakrabarti BK (eds) Econophysics of wealth distributions, vol 1. Springer, Milan, pp 3–14.
DeCicca P, Kenkel D, Liu F (2013) Excise tax avoidance: the case of state cigarette taxes. J Health Econ 32(6):1130–1141.
Dickens WT, Lang K (1985) A test of dual labor market theory. Am Econ Rev 75(4):792–805.
Douglas SM, Conway KS, Ferrier GD (1995) A switching frontier model for imperfect sample separation information: with an application to constrained labor supply. Int Econ Rev 36(2):503–526.
Dunbar GR, Fu C (2015) Sheltered income: estimating income under-reporting in Canada, 1998 and 2004. Working paper, Bank of Canada.
- Dutoit LC (2007) Heckman’s selection model, endogenous and exogenous switching models: a survey. The Selected Works of Laure C. Dutoit. http://works.bepress.com/laure_dutoit/3 .
Paper not yet in RePEc: Add citation now
Eckel CC, Grossman PJ (2008) Men, women and risk aversion: experimental evidence. In: Plott CR, Smith VL (eds) Handbook of experimental economics results, vol 113. Elsevier, Amsterdam, pp 1061–1073.
Eichenbaum M, Hansen LP (1990) Substitution using time with intertemporal aggregate series data. J Bus Econ Stat 8(1):53–69.
- Ekici T, Besim M (2014) A measure of the shadow economy in a small economy: evidence from household-level expenditure patterns. Rev Income Wealth 62(1):145–160.
Paper not yet in RePEc: Add citation now
Elgin C, Oztunali O (2012) Shadow economies around the world: model based estimates. Working Paper 2012/5. Bogazici University.
- Embaye A (2007) Underground economy estimates for non-OECD countries using currency demand method, 1984–2005. MPRA Paper 20308. Munich Personal RePEc Archive.
Paper not yet in RePEc: Add citation now
Engström P, Holmlund B (2009) Tax evasion and self-employment in a high-tax country: evidence from Sweden. Appl Econ 41(19):2419–2430.
- European Commission (2007) Undeclared work in the European Union. Special Eurobarometer 284.
Paper not yet in RePEc: Add citation now
Feldman NE, Slemrod J (2007) Estimating tax noncompliance with evidence from unaudited tax returns. Econ J 117(518):327–352.
Feldstein M (1999) Tax avoidance and the deadweight loss of the income tax. Rev Econ Stat 81(4):674–680.
Friedman M (1957) The relation between the permanent income and relative income hypotheses. Princeton University Press, Princeton, pp 157–182.
Gërxhani K, Schram A (2006) Tax evasion and income source: a comparative experimental study. J Econ Psychol 27(3):402–422.
- Goldfeld SM, Quandt RE (1976) Techniques for estimating switching regressions. Ballinger, Cambridge, pp 3–35.
Paper not yet in RePEc: Add citation now
Gorodnichenko Y, Martinez-Vazquez J, Sabirianova Peter K (2009) Myth and reality of flat tax reform: micro estimates of tax evasion response and welfare effects in Russia. J Polit Econ 117(3):504–554.
Guiso L, Sapienza P, Zingales L (2013) Time varying risk aversion. Working Paper 19284. National Bureau of Economic Research.
- Halek M, Eisenhauer JG (2001) Demography of risk aversion. J Risk Insurance 1–24.
Paper not yet in RePEc: Add citation now
Hanousek J, Palda F (2006) Problems measuring the underground economy in transition. Econ Transit 14(4):707–718.
Harberger A (1964) Taxation, resource allocation, and welfare. Princeton University Press, Princeton, pp 25–80.
Havranek T, Sokolova A (2016) Do consumers really follow a rule of thumb? Three thousand estimates from 130 studies say ‘probably not’. Working Paper 137/EC/2016. National Research University Higher School of Economics.
Hurst E, Li G, Pugsley B (2014) Are household surveys like tax forms? Evidence from income underreporting of the self-employed. Rev Econ Stat 96(1):19–33.
Jha CK, Sarangi S (2018) Women and corruption: what positions must they hold to make a difference? J Econ Behav Organ 151:219–233.
Kim B, Gibson J, Chung C (2017) Using panel data to estimate income underreporting by the self-employed. Manch School 85(1):41–64.
Kolm AS, Nielsen SB (2008) Under-reporting of income and labor market performance. J Public Econ Theory 10(2):195–217.
Kopczuk W, Lupton JP (2007) To leave or not to leave: the distribution of bequest motives. Rev Econ Stud 74(1):207–235.
Kreiner CT, Lassen DD, Leth-Petersen S (2014) Measuring the accuracy of survey responses using administrative register data: evidence from Denmark. In: Carroll CD, Crossley TF, Sabelhaus J (eds) Improving the measurement of consumer expenditures. University of Chicago Press, pp 289–307. https://doi.org/10.7208/chicago/9780226194714.003.0011 .
Kukk M, Staehr K (2014) Income underreporting by households with business income: evidence from Estonia. Post-Commun Econ 26(2):257–276.
Lee LF, Porter RH (1984) Switching regression models with imperfect sample separation information—with an application on cartel stability. Econometrica 52(2):391–418.
- Lichard T (2012) Shadow economy in the Czech republic, Russia, Slovakia and Ukraine: food Engel curve approach (unpublished manuscript).
Paper not yet in RePEc: Add citation now
Lyssiotou P, Pashardes P, Stengos T (2004) Estimates of the black economy based on consumer demand approaches. Econ J 114(497):622–640.
- Maddala GS (1983) Limited-dependent and qualitative variables in econometrics, vol 3. Cambridge University Press, Cambridge.
Paper not yet in RePEc: Add citation now
Martinez-Lopez D (2012) The underreporting of income by self-employed workers in Spain. SERIEs 4(4):353–371.
- Matikka T (2017) Elasticity of taxable income: evidence from changes in municipal income tax rates in Finland. Scand J Econ 120(3):943–973.
Paper not yet in RePEc: Add citation now
McGee RW (2012) Gender and the ethics of tax evasion: an empirical study of 82 countries. In: McGee RW (ed) The ethics of tax evasion. Springer, New York, pp 415–439.
Meyer BD, Sullivan JX (2013) Winning the war: poverty from the Great Society to the Great Recession. Working Paper 18718. National Bureau of Economic Research.
- Muller P, Conlon G, Lewis M, Mantovani I (2013) From shadow to formal economy: levelling the playing field in the single market. Study, Directorate-general for internal policies, European Parliament.
Paper not yet in RePEc: Add citation now
Ogaki M, Reinhart CM (1998) Measuring intertemporal substitution: the role of durable goods. J Polit Econ 106:1078–1098.
Pakoš M (2011) Estimating intertemporal and intratemporal substitutions when both income and substitution effects are present: the role of durable goods. J Bus Econ Stat 29(3):439–454.
Paulus A (2015) Tax evasion and measurement error: an econometric analysis of survey data linked with tax records. ISER Working Paper 2015-10. Institute for Social and Economic Research.
Piketty T, Saez E, Stantcheva S (2014) Optimal taxation of top labor incomes: a tale of three elasticities. Am Econ J Econ Policy 6(1):230–271.
Pissarides CA, Weber G (1989) An expenditure-based estimate of Britain’s black economy. J Public Econ 39(1):17–32.
Prado M (2011) Government policy in the formal and informal sectors. Eur Econ Rev 55(8):1120–1136.
Quintano C, Mazzocchi P (2010) Some alternative estimates of underground economies in 12 new EU member states. Int Econ J 24(4):611–628.
Roy AD (1951) Some thoughts on the distribution of earnings. Oxf Econ Pap 3(2):135–146.
Ruge M (2010) Determinants and size of the shadow economy—a structural equation model. Int Econ J 24(4):511–523.
Saez E, Slemrod J, Giertz SH (2012) The elasticity of taxable income with respect to marginal tax rates: a critical review. J Econ Lit 50(1):3–50.
- Schuetze HJ (2002) Profiles of tax non-compliance among the self-employed in Canada: 1969–1992. Canadian Public Policy/Analyse de Politiques, pp 219–238.
Paper not yet in RePEc: Add citation now
Slemrod J (2007) Cheating ourselves: the economics of tax evasion. J Econ Perspect 21(1):25–48.
Slemrod J, Weber C (2012) Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy. Int Tax Public Finance 19(1):25–53.
- Stockwell T, Donath S, Cooper-Stanbury M, Chikritzhs T, Catalano P, Mateo C (2004) Under-reporting of alcohol consumption in household surveys: a comparison of quantity-frequency, graduated-frequency and recent recall. Addiction 99(8):1024–33.
Paper not yet in RePEc: Add citation now
Swamy A, Knack S, Lee Y, Azfar O (2001) Gender and corruption. J Dev Econ 64(1):25–55.
Tedds LM (2010) Estimating the income reporting function for the self-employed. Emp Econ 38(3):669–687.
Thomas J (1999) Quantifying the black economy: ‘measurement without theory’ yet again? Econ J 109(456):381–389.
- Williams CC, Padmore J (2013) “Envelope wages” in the European Union. Int Labour Rev 152(3–4):411–430.
Paper not yet in RePEc: Add citation now
World Bank (2017) World development indicators. Gini index (World Bank estimate) [data file]. Retrieved from https://data.worldbank.org/indicator/SI.POV.GINI .