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Year of publication
Subject
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Steuerstrafrecht 3,216 Criminal tax law 3,151 Steuervermeidung 1,652 Tax avoidance 1,648 Theorie 1,193 Theory 1,193 Steuerflucht 1,124 Cross-border tax evasion 1,121 Tax compliance 743 Steuermoral 742 Einkommensteuer 371 Income tax 371 tax evasion 339 Tax evasion 299 Umsatzsteuer 250 Sales tax 249 Experiment 239 Schattenwirtschaft 238 Deutschland 236 Underground economy 233 USA 213 United States 213 Germany 211 Steuererhebungsverfahren 184 Taxation procedure 184 Exemption from punishment 182 Straffreiheit 182 Korruption 175 Corruption 173 Finanzverwaltung 166 Fiscal administration 163 Welt 149 World 149 Steuereinnahmen 141 Tax revenue 141 Steuerrecht 136 EU countries 133 EU-Staaten 132 Betrug 126 Fraud 125
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Online availability
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Free 1,238 Undetermined 533 CC license 65
Type of publication
All
Book / Working Paper 1,765 Article 1,478 Journal 11
Type of publication (narrower categories)
All
Article in journal 1,295 Aufsatz in Zeitschrift 1,295 Graue Literatur 732 Non-commercial literature 732 Working Paper 592 Arbeitspapier 591 Aufsatz im Buch 160 Book section 160 Hochschulschrift 80 Thesis 58 Amtsdruckschrift 52 Government document 52 Collection of articles of several authors 50 Sammelwerk 50 Konferenzschrift 28 Aufsatzsammlung 16 Conference paper 15 Conference proceedings 15 Konferenzbeitrag 15 Bibliografie enthalten 13 Bibliography included 13 Systematic review 11 Übersichtsarbeit 11 Dissertation u.a. Prüfungsschriften 10 Handbook 7 Handbuch 7 Article 6 Collection of articles written by one author 6 Sammlung 6 Advisory report 5 Gesetz 5 Gutachten 5 Law 5 Research Report 5 Kommentar 4 Bibliografie 3 Erlebnisbericht 3 Rezension 3 research-article 3 Amtliche Publikation 2
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Language
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English 2,714 German 353 Spanish 43 French 37 Undetermined 31 Russian 25 Italian 23 Portuguese 8 Dutch 7 Swedish 6 Polish 4 Hungarian 3 Ukrainian 3 Danish 2 Finnish 2 Macedonian 2 Serbian 2 Croatian 1 Georgian 1 Romanian 1 Slovak 1 Chinese 1
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Author
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McGee, Robert W. 81 Alm, James 64 Kirchler, Erich 36 Schneider, Friedrich 34 Slemrod, Joel 28 Goerke, Laszlo 26 Rablen, Matthew D. 26 Chiarini, Bruno 23 Yaniv, Gideon 20 Bayer, Ralph-C. 19 Torgler, Benno 19 Piolatto, Amedeo 18 Keen, Michael 17 Marzano, Elisabetta 17 Feld, Lars P. 16 Gang, Ira N. 16 Duncan, Denvil 15 Levaggi, Rosella 15 Menoncin, Francesco 15 Villeval, Marie-Claire 15 Blaufus, Kay 14 Doerrenberg, Philipp 14 Parsche, Rüdiger 14 Fisman, Raymond 13 Winner, Hannes 13 Besley, Timothy 12 Cebula, Richard J. 12 Das-Gupta, Arindam 12 Erard, Brian 12 Kasper, Matthias 12 Macho-Stadler, Inés 12 Maciejovsky, Boris 12 Pestieau, Pierre 12 Pérez-Castrillo, J. David 12 Sutter, Matthias 12 Ainsworth, Richard Thompson 11 Alstadsæter, Annette 11 Bernasconi, Michele 11 Cowell, Frank A. 11 Frey, Bruno S. 11
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Institution
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National Bureau of Economic Research 29 Europäische Kommission 11 OECD 11 European Commission / Directorate-General for Taxation and Customs Union 5 Regional Project on Fiscal Policies 5 Australien / Auditor General 4 Tax Justice Network 4 University of Adelaide / School of Economics 4 University of Exeter / Department of Economics 4 Europäische Kommission / Generaldirektion Steuern und Zollunion 3 Europäischer Rechnungshof 3 Sonderforschungsbereich Quantifikation und Simulation Ökonomischer Prozesse 3 Arbeitskreis für Steuerrecht GmbH Köln 2 Australien / Taxation Office 2 Deloitte 2 Edward Elgar Publishing 2 European Commission / Directorate General for Taxation and Customs Union 2 FinanzBuch Verlag 2 Friedrich-Schiller-Universität Jena 2 General Directorate Taxation and Custom Union, European Commission 2 Gottfried Wilhelm Leibniz Universität Hannover 2 International Monetary Fund 2 Internationaler Währungsfonds / Fiscal Affairs Department 2 Julius-Maximilians-Universität Würzburg 2 Kanada 2 OECD / Directorate for Financial, Fiscal and Enterprise Affairs / Committee on Fiscal Affairs 2 Stiftung Familienunternehmen 2 USA / Congress / House of Representatives / Committee on Ways and Means 2 USA / Congress / House of Representatives / Permanent Select Committee on Intelligence / Subcommittee on Oversight 2 USA / Congress / Senate / Committee on Finance 2 USA / General Accounting Office 2 United States / Congress / House / Committee on Ways and Means 2 Verlag Dr. Kovač 2 Verlag Kiepenheuer & Witsch 2 Völkerbund / Committee of Technical Experts on Double Taxation and Tax Evasion 2 ifst-Kolloquium: Was kann ein Tax Compliance Management System leisten? <2016, Köln> 2 Andrew Young School of Policy Studies / International Studies Program 1 Asian Development Bank 1 Asian Pacific Tax and Investment Research Centre <Singapur> 1 Australian Tax Research Foundation 1
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Published in...
All
CESifo working papers 65 Journal of public economics 62 International tax and public finance 46 National tax journal 44 Public finance review : PFR 43 Journal of economic behavior & organization : JEBO 35 Working paper 33 Public finance 31 NBER working paper series 29 Journal of economic psychology : research in economic psychology and behavioral economics 26 NBER Working Paper 25 CESifo Working Paper Series 24 Tulane University Economics working paper 24 Working paper / National Bureau of Economic Research, Inc. 24 Discussion paper series / IZA 22 Discussion paper 18 Economics letters 15 IZA Discussion Paper 15 CESifo Working Paper 13 Discussion paper / Centre for Economic Policy Research 13 Ifo-Schnelldienst 13 School of Economics working papers / The University of Adelaide, School of Economics 13 Working paper series 13 Economies : open access journal 12 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 12 Discussion papers / CEPR 11 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 11 IMF working papers 11 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 11 European economic review : EER 10 European journal of political economy 10 IMF working paper 10 Journal of behavioral and experimental economics 10 Kom / Kommission der Europäischen Gemeinschaften 10 Tax avoidance and the rule of law 10 Advances in taxation 9 Applied economics letters 9 Discussion paper / University of British Columbia, Department of Economics 9 FinanzArchiv : European journal of public finance 9 International journal of economics and financial issues : IJEFI 9
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Source
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ECONIS (ZBW) 3,175 USB Cologne (EcoSocSci) 44 RePEc 15 EconStor 12 Other ZBW resources 4 ArchiDok 3 USB Cologne (business full texts) 1
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Showing 1 - 50 of 3,254
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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...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014540295
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Czech VAT gap progress
Kukalová, Gabriela; Moravec, Lukáš; Pfeiferová, Daniela - In: Danube : law and economics review 14 (2023) 4, pp. 302-316
The article aims to estimate the VAT Gap amount development from 2010 to 2016 in the Czech Republic. The methodology of the VAT Gap identification was based on the indirect top-down method for each year of the reporting period, using the authors' calculation of the weighted average VAT rate in...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014496210
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Czech VAT gap progress
Kukalová, Gabriela; Moravec, Lukáš; Pfeiferová, Daniela - In: Danube : law and economics review 14 (2023) 3, pp. 302-316
The article aims to estimate the VAT Gap amount development from 2010 to 2016 in the Czech Republic. The methodology of the VAT Gap identification was based on the indirect top-down method for each year of the reporting period, using the authors’ calculation of the weighted average VAT rate in...
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Broker-dealers and executive private benefits : Ben Charoenwong, Hansol Jang, Yibin Liu
Charoenwong, Ben; Jang, Hansol; Liu, Yibin - 2025
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Tax audits and their effects on tax compliance
Beer, Sebastian; Erard, Brian; Kasper, Matthias; … - In: econPol Forum : a bi-monthly journal on European … 26 (2025) 1, pp. 41-44
Tax administrations increasingly use audits via mail (correspondence audits) to audit taxpayers. Correspondence audits are cheaper than face-to-face audits but their effects on compliance are unclear. We investigate the effects of correspondence and face-to-face audits on post-audit tax...
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Persistence and pervasiveness of tax evasion: an evolutionary analytical framework
Silveira, Jaylson Jair da; Lima, Gilberto Tadeu; … - 2025
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Digitalization and cross-border tax fraud : evidence from e-invoicing in Italy
Heinemann, Marwin; Stiller, Wojciech - In: International tax and public finance 32 (2025) 1, pp. 195-237
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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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Statute of limitations for tax evasion
Pavel, Raluca; Acikgoz, Bernur; Poudou, Jean-Christophe; … - In: Kyklos : international review for social sciences 78 (2025) 2, pp. 729-745
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A welfare analysis of tax audits across the income distribution
Boning, William C.; Hendren, Nathaniel; Sprung-Keyser, Ben - 2025
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Income tax evasion and third-party reported consumption and wealth : implications for the optimal tax structure
Gerritsen, Aart - 2025
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The promises and limits of transparency : anti-tax evasion and anti-money laundering efforts in financial centres
Gronwald, Victoria - 2025
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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...
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Time to give : poor health as a trigger for inter-vivos transfers
Suari-Andreu, Eduard; Lent, Max van - 2025
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The dynamics of evasion : the price cap on Russian oil exports and the amassing of the shadow fleet
Cardoso, Diego S.; Salant, Stephen W.; Daubanes, Julien - 2025
To reduce funds for Russia’s Ukraine invasion, Western governments imposed a price ceiling on Russian seaborne oil exports using Western services. To sell above that ceiling, Russia developed a “shadow fleet” which uses no such services. We use a calibrated model driven by this fleet’s...
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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...
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"Not a dog. Not a wolf. All he knows is what he's not" : detection indicators for Buffer Companies involved in complex fiscal frauds
De Simoni, Marco; Pellegrini, Antonio - 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...
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Stolen futures : the impacts of tax injustice on the right to education
2024
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The fiscal social contract and the human rights economy : in response to call for input by the Independent Expert on the effects of foreign debt
Tax Justice Network - 2024
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The market externalities of tax evasion
Di Marzio, Irene; Mocetti, Sauro; Rubolino, Enrico - 2024
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The impact of tax audits on compliance dynamics in a developing economy
Hidayat, Agus - 2024
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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...
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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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Audit rule disclosure and tax compliance
Di Gregorio, Enrico; Paradisi, Matteo; Sartori, Elia - 2024
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VAT compliance gap due to Missing Trader Intra-Community (MTIC) fraud : final report; Phase II
Poniatowski, Grzegorz (contributor);  … - European Commission / Directorate-General for Taxation …; … - 2024
A specific form of VAT non-compliance in the EU that warrants particular attention is missing trader fraud. This scheme involves a fraudulent trader supplying goods and services to other businesses, collecting the tax due on the supply, and then disappearing without remitting it to the tax...
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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
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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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Tax amnesties and the insurance effect : an experimental study
Koch, Christian; Müller, Cornelius - In: Journal of behavioral and experimental economics 108 (2024), pp. 1-12
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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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Integrating tax amnesty, CSR, and emerging technologies : exploring ethical challenges and strategic choices
Daoud, Ines Bouaziz - In: Journal of economic criminology 6 (2024), pp. 1-8
This paper explores the relationship between tax amnesty programs and Corporate Social Responsibility (CSR), focusing on the ethical challenges businesses face as they navigate financial decisions and societal obligations. While tax amnesty offers financial relief, it raises significant concerns...
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How does tax avoidance affect corporate social responsibility and financial ratio in emerging economies?
Mkadmi, Jamel Eddine; Ben Ali, Wissem - In: Journal of economic criminology 5 (2024), pp. 1-8
The purpose of this study is to better understand the relationship between financial ratios and tax avoidance in businesses that practice corporate social responsibility. Using a sample of 30 Tunisian financial institutions listed on the stock exchange from 2016 to 2022, we find that engaging in...
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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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Increasing tax collections by local governments in developing countries by improving tax compliance
Alm, James; Farooq, Zehra - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015184809
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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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Revealing tax evasion : experimental evidence from a representative survey of Indonesian firms
Hoy, Christopher; Jolevski, Filip; Obeyesekere, Anthony - 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
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014545388
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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
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014551904
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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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VAT compliance gap due to Missing Trader IntraCommunity (MTIC) fraud : final report : phase 1
CASE - Centrum Analiz Społeczno-Ekonomicznych; … - 2024
Missing Trader Intra-Community fraud (MTIC fraud) is a type of VAT fraud under which a fraudulent trader supplies goods and services to other businesses, collects the tax due on the supply from their customers, and disappears without ever remitting it to the tax authorities. This phenomenon...
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Predicting compliance : leveraging chat data for supervised classification in experimental research
Hausladen, Carina Ines; Fochmann, Martin; Mohr, Peter - In: Journal of behavioral and experimental economics 109 (2024), pp. 1-10
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