This document has not been cited yet.

1. Allingham, M. G. and Sandmo, A. (1972). Income tax evasion: a theoretical analysis. Journal of Public Economics, 1(3-4):323–338.

2. Best, M., Brockmeyer, A., Kleven, H., Spinnewijn, J., and Waseem, M. (2016). Production vs revenue efficiency with limited tax capacity: Theory and evidence from pakistan. Journal of Political economy.

3. Boadway, R. and Sato, M. (2009). Optimal tax design and enforcement with an informal sector. American Economic Journal: Economic Policy, 1(1):27.

4. De Paula, u. and Scheinkman, J. A. (2010). Value-added taxes, chain effects, and informality. American Economic Journal: Macroeconomics, 2(4):195–221.

5. Dharmapala, D., Slemrod, J., and Wilson, J. D. (2011). Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs. Journal of Public Economics, 95(9-10):1036 – 1047. Special Issue: The Role of Firms in Tax Systems.

6. Ebrill, L. P., Keen, M., Bodin, J.-P., and Summers, V. P. (2001). The Modern VAT, volume 1. International Monetary Fund.
   Paper not yet in RePEc: Add citation now
   

7. Emran, M. and Stiglitz, J. (2005). On selective indirect tax reform in developing countries. Journal of Public Economics, 89(4):599–623.

8. Fortin, B., Marceau, N., and Savard, L. (1997). Taxation, wage controls and the informal sector. Journal of Public Economics.

9. Gordon, R. and Li, W. (2009). Tax structures in developing countries: Many puzzles and a possible explanation. Journal of Public Economics, 93(7-8):855–866.

10. Hoseini, M. (2014). Misreporting in the value-added tax and the optimal enforcement policy. Tilburg University, mimeo.

11. Keen, M. (2008). VAT, tariffs, and withholding: Border taxes and informality in developing countries. Journal of Public Economics, 92(10-11):1892–1906.

12. Keen, M. (2013). The anatomy of the VAT. IMF Working Paper, (13-111).

13. Keen, M. and Mintz, J. (2004). The optimal threshold for a value-added tax. Journal of Public Economics, 88(3):559–576.

14. Keen, M. and Smith, S. (2006). VAT fraud and evasion: What do we know, and what can be done? National Tax Journal, LIX(4).

15. Kleven, H. J., Kreiner, C. T., and Saez, E. (2015). Why can modern governments tax so much? an agency model of firms as fiscal intermediaries. Working Paper 15218, National Bureau of Economic Research.
    Paper not yet in RePEc: Add citation now
    

16. Kopczuk, W. and Slemrod, J. (2006). Putting firms into optimal tax theory. American Economic Review: Papers and Proceedings, 96(2):130–134.

17. Piggott, J. and Whalley, J. (2001). VAT base broadening, self supply, and the informal sector.

18. Pomeranz, D. (2015). No taxation without information: Deterrence and self-enforcement in the value added tax. American Economic Review, 105(8):2539–69.

19. Rao, M. G. and Rao, R. K. (2006). Trends and issues in tax policy and reform in india. India Policy Forum 2005-06, pages 55–122.

20. Rao, M. G. and Rao, R. K. (2009). Tax system reform in india. Initiative for Policy Dialogue Working Paper Series.
    Paper not yet in RePEc: Add citation now
    
21. Rasmussen, N. (1957). Studies in inter-sectoral relations. Revue conomique, 8(6):1103–1104.
    Paper not yet in RePEc: Add citation now
    

22. Rauch, J. E. (1991). Modelling the informal sector formally. Journal of development Economics, 35(1):3347.

23. Schneider, F., Buehn, A., and Montenegro, C. E. (2011). Shadow economies all over the world: New estimates for 162 countries from 1999 to 2007. Handbook on the shadow economy, pages 9–77.

24. Slemrod, J. and Yitzhaki, S. (2002). Tax avoidance, evasion, and administration. Handbook of public economics, 3:1423–1470.

25. Stiglitz, J. E. (2009). Development-oriented tax policy. Initiative for Policy Dialogue Working Paper Series.
    Paper not yet in RePEc: Add citation now
    

26. Tait, A. (1991). Value-added Tax: Administrative and Policy Issues. International Monetary Fund.

27. Tait, A. A. (1972). Value added tax. McGraw-Hill.
    Paper not yet in RePEc: Add citation now
    

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

Report date: 2025-10-01 07:00:24 || Missing content? Let us know