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  • Search: subject_exact:"Tax evasion"
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Year of publication
Subject
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Steuervermeidung 7,115 Tax avoidance 7,090 Steuerflucht 2,054 Cross-border tax evasion 1,995 Theorie 1,944 Theory 1,911 Steuerstrafrecht 1,775 Criminal tax law 1,770 tax evasion 1,580 Tax compliance 1,366 Steuermoral 1,360 Unternehmensbesteuerung 1,315 Corporate taxation 1,312 Steuererhebungsverfahren 1,047 Taxation procedure 1,047 Gewinnverlagerung 921 Income shifting 919 Multinationales Unternehmen 861 Transnational corporation 852 Internationales Steuerrecht 822 International tax law 806 Einkommensteuer 752 Tax evasion 743 Income tax 739 Welt 681 World 673 Corporate income tax 591 Körperschaftsteuer 591 USA 552 United States 549 tax avoidance 514 OECD-Staaten 513 OECD countries 511 Steueroase 470 Tax haven 465 Steuerpolitik 423 Tax policy 410 G20 countries 391 G20-Staaten 391 Steuerplanung 390
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Online availability
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Free 4,721 Undetermined 2,269 CC license 163
Type of publication
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Book / Working Paper 5,665 Article 3,888 Other 11 Journal 2 Database 1
Type of publication (narrower categories)
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Article in journal 3,111 Aufsatz in Zeitschrift 3,111 Graue Literatur 1,851 Non-commercial literature 1,851 Working Paper 1,815 Arbeitspapier 1,511 Aufsatz im Buch 284 Book section 284 Hochschulschrift 181 Amtsdruckschrift 167 Government document 167 Thesis 104 Collection of articles of several authors 99 Sammelwerk 99 Konferenzschrift 59 Article 56 Aufsatzsammlung 51 Conference paper 45 Konferenzbeitrag 45 Collection of articles written by one author 40 Sammlung 40 research-article 39 Conference proceedings 31 Bibliografie enthalten 14 Bibliography included 14 Amtliche Publikation 12 Case study 9 Fallstudie 9 Research Report 8 Bericht 7 Bibliografie 7 Systematic review 7 Übersichtsarbeit 7 Conference Paper 5 Advisory report 4 Elektronischer Datenträger 4 Festschrift 4 Guidebook 4 Gutachten 4 Lehrbuch 4
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Language
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English 8,125 Undetermined 982 German 277 Spanish 52 French 50 Italian 25 Russian 19 Hungarian 16 Dutch 9 Portuguese 7 Czech 6 Polish 5 Danish 4 Lithuanian 4 Swedish 4 Serbian 3 Chinese 3 Ukrainian 2 Croatian 1 Norwegian 1 Slovak 1
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Author
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Slemrod, Joel 120 Alm, James 113 Torgler, Benno 111 McGee, Robert W. 108 Goerke, Laszlo 79 Kirchler, Erich 70 Schneider, Friedrich 61 Jacob, Martin 56 Johannesen, Niels 53 Alstadsæter, Annette 48 Chiarini, Bruno 46 Zucman, Gabriel 45 Spengel, Christoph 42 Doerrenberg, Philipp 39 Rablen, Matthew D. 39 Halla, Martin 36 Kolm, Ann-Sofie 36 Martinez-Vazquez, Jorge 36 Dharmapala, Dhammika 35 Feld, Lars P. 35 Larsen, Birthe 35 Wu, Qiang 35 Piolatto, Amedeo 34 Tonin, Mirco 34 Janský, Petr 33 Blaufus, Kay 31 Desai, Mihir A. 31 Keen, Michael 31 Frey, Bruno S. 30 Marzano, Elisabetta 30 Williams, Colin C. 30 Duncan, Denvil 29 Fuest, Clemens 29 Lejour, Arjan 29 Schindler, Dirk 27 Waseem, Mazhar 27 Hebous, Shafik 26 Langenmayr, Dominika 26 Maydew, Edward L. 26 Shevlin, Terry 26
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Institution
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OECD 354 International Monetary Fund (IMF) 296 International Monetary Fund 226 National Bureau of Economic Research 119 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 67 Institute for the Study of Labor (IZA) 29 CESifo 22 Center for Research in Economics, Management and the Arts (CREMA) 20 Department of Economics, University of Victoria 18 EconWPA 17 Department of Economics, Tulane University 14 International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University 13 C.E.P.R. Discussion Papers 11 HAL 11 Internationale Vereinigung für Steuerrecht 9 Nationalekonomiska Institutionen, Uppsala Universitet 9 School of Economics, University of Adelaide 9 Økonomisk institutt, Universitetet i Oslo 9 School of Economics and Finance, Business School 7 European Parliament / Directorate-General for Internal Policies of the Union 6 Gottfried Wilhelm Leibniz Universität Hannover 6 Közgazdaság-tudományi Intézet, Közgazdaság- és Regionális Tudományi Kutatóközpont 6 London School of Economics (LSE) 6 European Commission / Directorate-General for Taxation and Customs Union 5 Institut für Volkswirtschaftslehre, Johannes-Kepler-Universität Linz 5 Australian Taxation Studies Program (ATAX), Faculty of Law 4 Banca d'Italia 4 Departament d'Economia i Història Econòmica, Universitat Autònoma de Barcelona 4 Department of Economics, Leicester University 4 Department of Economics, University of Connecticut 4 Economics Department, Organisation de Coopération et de Développement Économiques (OCDE) 4 Europäisches Parlament / Policy Department for Economic, Scientific and Quality of Life Policies 4 Institute of Public Policy and Public Choice - POLIS 4 Instituto Valenciano de Investigaciones Económicas (IVIE) 4 Max-Planck-Institut für Ökonomik <Jena> / Abteilung Strategische Interaktion 4 Max-Planck-Institut für Ökonomik, Max-Planck-Gesellschaft 4 Saïd Business School, Oxford University 4 School of Economics and Political Science, Universität St. Gallen 4 University of Bonn, Germany 4 Universität Mannheim 4
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Published in...
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IMF Staff Country Reports 217 OECD/G20 Base Erosion and Profit Shifting Project 207 CESifo working papers 161 OECD/G20 base erosion and profit shifting project 124 NBER working paper series 119 Journal of public economics 111 Working paper 105 CESifo Working Paper 99 NBER Working Paper 93 Working paper / National Bureau of Economic Research, Inc. 91 National tax journal 88 International tax and public finance 77 CESifo Working Paper Series 76 IMF Working Papers 68 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 68 IZA Discussion Papers 67 The accounting review : a publication of the American Accounting Association 63 MPRA Paper 61 Journal of economic psychology : research in economic psychology and behavioral economics 55 Journal of economic behavior & organization : JEBO 50 Advances in taxation 43 Discussion paper 42 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 38 WU international taxation research paper series : research papers 38 Discussion paper / Centre for Economic Policy Research 34 Discussion papers / CEPR 34 Public finance review : PFR 34 Tulane University Economics working paper 32 Discussion paper series / IZA 31 Working paper / World Institute for Development Economics Research 31 Cogent business & management 30 FinanzArchiv : European journal of public finance 30 Economics letters 29 Journal of international accounting auditing & taxation 27 Economic modelling 26 Review of accounting studies 24 World tax journal : WTJ 24 IZA Discussion Paper 23 Public Finance Review 23 Working Paper 23
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Source
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ECONIS (ZBW) 7,875 RePEc 1,224 EconStor 377 Other ZBW resources 47 BASE 28 USB Cologne (business full texts) 9 USB Cologne (EcoSocSci) 7
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Showing 1 - 50 of 9,567
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Competitive wages and tax evasion in a Cournot duopoly
Buccella, Domenico; Fanti, Luciano; Gori, Luca - In: Theory and decision : an international journal for … 97 (2024) 3, pp. 585-594
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You can't tax what you can't see : using fixed cargo scanners to combat tax evasion
Davies, Ronald B.; McNabb, Kyle; Palanský, Miroslav - 2024
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Revealing tax evasion : experimental evidence from a representative survey of Indonesian firms
Hoy, Christopher; Jolevski, Filip; Obeyesekere, Anthony - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015095002
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The effect of tax avoidance and tax evasion on the performance of South African economy
Mvunabandi, Jean Damascene; Nomala, Bomi; Marimuthu, Ferina - In: International journal of economics and financial issues … 14 (2024) 1, pp. 52-63
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014567073
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Broker-dealers and executive private benefits : Ben Charoenwong, Hansol Jang, Yibin Liu
Charoenwong, Ben; Jang, Hansol; Liu, Yibin - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015192448
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Persistence and pervasiveness of tax evasion: an evolutionary analytical framework
Silveira, Jaylson Jair da; Lima, Gilberto Tadeu; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015205674
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Broker-dealers and executive private benefits : evidence from tax-saving stock gifts
Charoenwong, Ben; Jang, Hansol; Liu, Yibin - 2025 - Revised version of 2025/10/FIN
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The unintended consequences of tax code complexity
Kastoryano, Stephen - 2025
This paper reveals how tax complexity, in the form of loopholes and assets overlapping different sections of tax returns, contributes to tax avoidance and evasion. Using administrative data from the Netherlands, it shows how an auditing announcement in 2005 triggered large increases in declared...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015206811
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The compliance effects of the automatic exchange of information : evidence from the Swiss tax amnesty
2025
This paper studies the effects of the 2017 multilateral automatic exchange of information (AEoI) on tax compliance in Switzerland. Using detailed administrative tax data and difference-in-differences designs, I find significant positive compliance effects. The AEoI prompted 107k taxpayers (2% of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015182863
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Improving tax revenues in the emerging markets : a laffer curve analysis
Kalra, Snigdha; Gupta, Sargam - 2025
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Market externalities of tax evasion
Di Marzio, Irene; Mocetti, Sauro; Rubolino, Enrico - 2025
This paper presents evidence of market externalities of tax evasion: firms' tax non-compliance distorts the outcomes of their competitors. Using novel administrative data on the universe of Italian firms, we compute a tax evasion proxy as the fraction of individual firms that manipulate their...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015404493
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Lost in information : national implementation of global tax agreements
Alstadsæter, Annette; Casi-Eberhard, Elisa; Miethe, Jakob - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014431430
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The real effects of tax havens
Alstadsӕter, Annette; Davies, Ronald B.; Parenti, Mathieu - 2023
It is common to summarize the impact of tax havens as a shift of tax revenues from high to low-tax jurisdictions. This chapter discusses the economic impact of tax havens that goes beyond a zero-sum transfer of the tax base, what we label real effects. We review the literature and focus on...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014380767
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Containing tariff evasion
Anne, Clément; Chalendard, Cyril; Fernandes, Ana Margarida - 2023
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Self-employment income reporting on surveys
Imboden, Christian; Voorheis, John; Weber, Caroline - 2023
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Tax evasion in a Cournot duopoly with unions
Buccella, Domenico; Fanti, Luciano; Gori, Luca - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014317692
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The market externalities of tax evasion
Di Marzio, Irene; Mocetti, Sauro; Rubolino, Enrico - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015193166
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Cross-border investment, deterrence, and compliance effects of ownership transparency
Amberger, Harald; Wilde, Jaron H.; Wu, Yuchen - 2024
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Tax Evasion and the Contribution-Benefit Link
Bíró, Anikó; Elek, Péter; Prinz, Dániel; Sándor, … - 2024
This paper studies tax evasion and the contribution-benefit link in the context of maternity benefits in Hungary. Earnings and employment patterns suggest pre-pregnancy underreporting, followed by formalization of some earnings and employment during pregnancy to increase benefits. Reported...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015198114
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Tax evasion and company survival : a Brazilian case study
Tonetto, Jorge Luis; Pique, Josep M.; Fochezatto, Adelar; … - In: Economies : open access journal 12 (2024) 11, pp. 1-18
Enterprises face significant growth and survival challenges in highly competitive markets. Many companies fail to meet their tax obligations, which deprives society of essential resources and often results in tax penalties. This article examines whether companies that receive tax fines for...
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Evasion differential games in the space of square summable sequences
Aminov, Bekhzod; Ruziboev, Marks - In: Games 15 (2024) 6, pp. 1-7
In this article, we consider simple-motion pursuit-evasion differential games in the Hilbert space of square summable sequences. We show that when the players have the same dynamic capabilities, evasion is possible under some assumptions about the initial positions of the players.
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The optimal choice of after-tax and pre-tax performance measures in the presence of tax base risks
Schöndube, Jens Robert; Spaeth, Alexandra - 2024
In practice, both pre- and after-tax performance measures are used to incentivize managers. In this paper, we analyze the optimality of these performance measures in an agency setting, assuming that both the principal and the agent face tax base risks. Switching from a pre-tax to an after-tax...
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Trust in government in a changing world : shocks, tax evasion, and economic growth
Alm, James; Barreto, Raul A. - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014580477
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How do firms respond to riskbased tax audits?
Harju, Jarkko; Kotakorpi, Kaisa; Matikka, Tuomas; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014581536
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The underground economy and tax evasion in Ghana : implications for economic growth
Wiafe, Prince Amfo; Armah, Mark Kojo; Ahiakpor, Ferdinand; … - In: Cogent economics & finance 12 (2024) 1, pp. 1-33
The objective of the study was to determine the size of Ghana's "underground economy" and the extent of tax evasion in Ghana. The underground economy in most countries is vital because it serves as a survival place for most people. However, their activities are mostly related to tax evasion...
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How do firms respond to risk-based tax audits?
Harju, Jarkko; Kotakorpi, Kaisa; Matikka, Tuomas; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015186296
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Tax evasion and self-employment decisions : evidence from an income tax reform in Chile
Castillo, Sebastián; Safojan, Romina - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015186335
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Automatic for the (tax) people : information sharing and cross-border investment in tax havens
Bénétrix, Agustín; Emter, Lorenz; Schmitz, Martin - 2024
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Tax simplicity or simplicity of evasion? : evidence from self-employment taxes in France
Aghion, Philippe; Gravoueille, Maxime; Lequien, Matthieu; … - 2024
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Is transparency a blessing or a curse? : an experimental horse race between accountability and extortionary corruption
Engel, Christoph; Zamir, Eyal - In: International review of law and economics 78 (2024), pp. 1-15
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Herding, taxpayer's rent seeking and endemic corruption
Epstein, Gil S.; Gang, Ira N. - In: Journal of economic behavior & organization 217 (2024), pp. 533-546
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Bearing the burden : implications of tax reporting institutions on evasion and incidence
Kotakorpi, Kaisa; Nurminen, Tuomas; Miettinen, Topi; … - In: Journal of economic behavior & organization 220 (2024), pp. 81-134
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Inequality shapes the propagation of unethical behaviours : cheating responses to tax evasion along the income distribution
Martinangeli, Andrea F. M.; Windsteiger, Lisa - In: Journal of economic behavior & organization 220 (2024), pp. 135-181
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Leveraging data to improve tax compliance for micro and small firms : evidence from Brazil
Motta Cafe, Renata; Yarygina, Anastasiya; Escalante, Lisseth - 2024
A large body of research has estimated the effects on tax collection of informing taxpayers of their obligations. This paper examines the effects on voluntary tax payments of providing taxpayers with information on their obligations that is collected through massive information cross-checking...
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Offshore tax evasion in developing countries : evidence and policy discussion
Johannesen, Niels - 2024
Offshore tax havens cause large losses of government revenue by facilitating tax evasion by wealthy individuals. This paper focuses on offshore tax evasion in developing countries and documents two empirical regularities. First, there is no clear development gradient in the exposure to offshore...
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Tax complexity as price discrimination
Agersnap, Ole; Bjørkheim, Julie Brun - 2024
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Framed norms : the effect of choice-belief information on tax compliance
Atzori, Federico; Pelligra, Vittorio - 2024 - Prima edizione
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Unraveling the paradox of anticorruption messaging : experimental evidence from a tax administration reform
Ajzenman, Nicolas; Ardanaz, Martin; Cruces, Guillermo; … - 2024
Recent literature highlights a paradox in corruption prevention messaging: instead of reducing tolerance for corruption, such campaigns can inadvertently intensify it by priming the existence of corruption while failing to diminish citizens beliefs about government misbehavior. Building on...
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Approaches to tax evasion : a bibliometric and mapping analysis of Web of Science indexed studies
Barbu, Liliana; Horobet, Alexandra; Belascu, Lucian; … - In: Journal of business economics and management 25 (2024) 1, pp. 1-20
The primary objective of this study is to uncover and examine the patterns of scientific collaboration within the domain of tax evasion and tax avoidance spanning the years 1975 to 2022. To analyze the dissemination of knowledge on a worldwide scale, we investigated the interconnections among...
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Why whistleblowing does not deter collaborative tax evasion
Burgstaller, Lilith; Pfeil, Katharina - 2024 - This version: September 22, 2024
Does whistleblowing deter rule violations when such violations are believed to be common? We examine this question in an online experiment about collaborative tax evasion. We vary whether subjects can blow the whistle on their partner in crime and introduce a high-evasion environment by framing...
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Gender differences in tax evasion : evidence from Norwegian administrative data
Bjørkheim, Julie Brun; Nygård, Odd E. - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015080695
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The introduction of anti-tax evasion legislation in Thailand : an institutional theoretical perspective
Natpraypant, Vorakanlaya; Arshed, Norin; Power, David M. - In: Accounting forum 48 (2024) 1, pp. 121-147
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015050645
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From tax havens to cryptocurrencies : secrecy-seeking capital in the global economy
Ylönen, Matti; Raudla, Ringa; Babic, Milan - In: Review of international political economy 31 (2024) 2, pp. 563-588
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Using machine learning to catch bogus firms
Mahajan, Aprajit; Mittal, Shekhar; Reich, Ofir; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014631942
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Tax complexity and firm tax evasion : a cross-country investigation
Saptono, Prianto Budi; Mahmud, Gustofan; Salleh, Fauzilah; … - In: Economies : open access journal 12 (2024) 5, pp. 1-35
This paper endeavours to investigate whether a complex tax system influences firms' propensity toward tax evasion across countries. To achieve the objectives of this study, we utilised the World Bank Enterprise Survey and the World Bank's Doing Business databases covering more than 46,000...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014636022
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"Optimal honesty" in the context of fiscal crimes
Barile, Lory; Cullis, John G.; Jones, Philip R. - In: Economies : open access journal 12 (2024) 9, pp. 1-11
This paper begins by contrasting the caricatures "homo and femina economicus" with "homo and femina realitus". Against this backdrop, the paper considers three "apparently falsified" empirical predictions of the standard expected utility model of individual decision-making concerning...
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Leveling the playing field : constraints on multinational profit shifting and the performance of national firms
Gauß, P.; Kortenhaus, M.; Riedel, Nadine; Simmler, Martin - In: Journal of public economics 234 (2024), pp. 1-16
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015075541
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Rounded up : using round numbers to identify tax evasion
Breunig, Robert; Deutscher, Nathan; Hamilton, Steven - In: Journal of public economics 238 (2024), pp. 1-24
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Toward a middle-income tax structure : a development perspective with a focus on Bangladesh
Ahsan, Syed Mainul - 2024
This paper, originally designed to focus on discovering a suitable tax structure that befits an aspiring LMIE as it advances toward the UMIE status. On reflection, it becomes evident that it is hard to meaningfully deliberate on the composition of taxes without focussing in equal measure on the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015125308
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Tax evasion, education and shadow economy
Ciucci, Salvatore - In: Economic change & restructuring 57 (2024) 4, pp. 1-16
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015045601
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