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  • Search: subject:"tax evasion"
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Year of publication
Subject
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Steuervermeidung 7,610 Tax avoidance 7,584 Steuerflucht 2,132 Cross-border tax evasion 2,071 Theorie 2,032 Theory 1,998 Steuerstrafrecht 1,859 Criminal tax law 1,854 tax evasion 1,625 Tax compliance 1,458 Steuermoral 1,452 Unternehmensbesteuerung 1,447 Corporate taxation 1,444 Steuererhebungsverfahren 1,177 Taxation procedure 1,177 Gewinnverlagerung 1,026 Income shifting 1,024 Multinationales Unternehmen 927 Transnational corporation 918 Internationales Steuerrecht 908 International tax law 892 Einkommensteuer 797 Income tax 784 Tax evasion 779 Welt 743 World 735 Corporate income tax 637 Körperschaftsteuer 637 OECD-Staaten 588 OECD countries 586 tax avoidance 573 USA 569 United States 566 Steueroase 505 Tax haven 500 G20 countries 456 G20-Staaten 456 Steuerpolitik 445 Tax policy 431 Steuerplanung 417
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Online availability
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Free 5,266 Undetermined 2,345 CC license 206 Digitizable 1
Type of publication
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Book / Working Paper 5,952 Article 4,235 Other 12 Journal 2 Database 1
Subcategories
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Article in journal 3,863 Working paper 2,884 Book section 291 Government document 180 Proceedings 112 Case study 13 Literature review 8 Textbook 6 Guidebook 4 Report 4 Review 4 Handbook 2 Law 2 Glossary included 1
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Language
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English 8,700 Undetermined 1,035 German 280 Spanish 53 French 50 Italian 29 Russian 19 Hungarian 16 Dutch 9 Portuguese 8 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 115 Torgler, Benno 112 McGee, Robert W. 108 Goerke, Laszlo 79 Kirchler, Erich 74 Schneider, Friedrich 61 Jacob, Martin 60 Johannesen, Niels 56 Alstadsæter, Annette 52 Chiarini, Bruno 51 Zucman, Gabriel 51 Spengel, Christoph 44 Rablen, Matthew D. 40 Doerrenberg, Philipp 39 Feld, Lars P. 37 Martinez-Vazquez, Jorge 37 Halla, Martin 36 Kolm, Ann-Sofie 36 Wu, Qiang 36 Dharmapala, Dhammika 35 Janský, Petr 35 Larsen, Birthe 35 Piolatto, Amedeo 34 Tonin, Mirco 34 Blaufus, Kay 33 Keen, Michael 33 Desai, Mihir A. 32 Schindler, Dirk 31 Frey, Bruno S. 30 Fuest, Clemens 30 Langenmayr, Dominika 30 Marzano, Elisabetta 30 Williams, Colin C. 30 Duncan, Denvil 29 Lejour, Arjan 29 Hanousek, Jan 28 Waseem, Mazhar 28 Bergolo, Marcelo 27 Hasan, Iftekhar 27
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Institution
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OECD 411 International Monetary Fund (IMF) 296 International Monetary Fund 226 National Bureau of Economic Research 124 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 77 Institute for the Study of Labor (IZA) 29 CESifo 23 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 University of Bonn, Germany 6 Australian Taxation Studies Program (ATAX), Faculty of Law 5 European Commission / Directorate-General for Taxation and Customs Union 5 Institut für Volkswirtschaftslehre, Johannes-Kepler-Universität Linz 5 Tilburg University, Center for Economic Research 5 William Davidson Institute, University of Michigan 5 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 Dipartimento di Studi Economici "Salvatore Vinci", Università degli Studi di Napoli - "Parthenope" 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 Inter-American Development Bank 4 Max-Planck-Institut für Ökonomik <Jena> / Abteilung Strategische Interaktion 4
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Published in...
All
OECD/G20 Base Erosion and Profit Shifting Project 257 IMF Staff Country Reports 218 CESifo working papers 169 OECD/G20 base erosion and profit shifting project 125 NBER working paper series 124 Journal of public economics 118 Working paper 114 CESifo Working Paper 105 National tax journal 95 NBER Working Paper 93 Working paper / National Bureau of Economic Research, Inc. 91 International tax and public finance 82 CESifo Working Paper Series 77 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 72 MPRA Paper 71 IMF Working Papers 68 IZA Discussion Papers 67 The accounting review : a publication of the American Accounting Association 66 Journal of economic psychology : research in economic psychology and behavioral economics 55 Discussion paper 52 Journal of economic behavior & organization : JEBO 50 WU international taxation research paper series : research papers 46 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 45 Advances in taxation 43 Discussion papers / CEPR 41 Discussion paper series 40 Cogent business & management 36 Working paper / World Institute for Development Economics Research 36 FinanzArchiv : European journal of public finance 35 Discussion paper / Centre for Economic Policy Research 34 Public finance review : PFR 34 Tulane University Economics working paper 32 Economics letters 30 Journal of international accounting auditing & taxation 27 Economic modelling 26 Review of accounting studies 26 Working Paper 25 World tax journal : WTJ 24 Finance research letters 23 IZA Discussion Paper 23
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Source
All
ECONIS (ZBW) 8,399 RePEc 1,284 EconStor 424 Other ZBW resources 49 BASE 30 USB Cologne (business full texts) 9 USB Cologne (EcoSocSci) 7
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Showing 1 - 10 of 8,142
 
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How (not) to ask about undeclared work : estimating prevalence and patterns using a survey experimental approach
Burgstaller, Llilith; Feld, Lars P. - 2026
Reliable estimates of undeclared work in Germany are scarce, yet they matter for tax and social security policy. Using two large-scale surveys of the German general population and recipients of transfer benefits particularly, we elicit the prevalence of the supply and demand of undeclared work...
Persistent link: https://www.econbiz.de/10015654590
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From coins to cays
Langenmayr, Dominika; Streich, David J. - 2026
We provide evidence that individuals use cryptocurrencies to channel funds into and out of tax havens. Exploiting the Panama Papers (2016) and Paradise Papers (2017) leaks as shocks to offshore detection risk, we compare prices of cryptocurrency-fiat pairs involving Singapore and Hong Kong...
Persistent link: https://www.econbiz.de/10015654759
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What makes a tax evader?
Bergolo, Marcelo; Leites, Martín; Perez-Truglia, Ricardo; … - 2026
Why do some individuals evade taxes while others do not? We study this question using administrative tax records from Uruguay linked to a tailored survey of taxpayers. Using third-party reports, we measure individual income under-reporting as an indicator of evasion. We then examine how three...
Persistent link: https://www.econbiz.de/10015615412
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What makes a tax evader?
Bergolo, Marcelo; Leites, Martín; Perez-Truglia, Ricardo; … - 2026
Book / Working Paper
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What makes a tax evader?
Bergolo, Marcelo L.; Leites, Martín; Perez-Truglia, Ricardo - 2020
Book / Working Paper
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What Makes a Tax Evader?
Bergolo, Marcelo; Leites, Martín; Perez-Truglia, Ricardo; … - 2022
Book / Working Paper
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What Makes a Tax Evader?
Bergolo, Marcelo; Leites, Martín; Perez-Truglia, Ricardo; … - 2021
Book / Working Paper
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What Makes a Tax Evader?
Bergolo, Marcelo L. - 2020
Book / Working Paper
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Psychological reactance theory and tax evasion intentions
Falsetta, Diana; Spilker, Brian Clark - 2026
delays from paper-filed tax returns indirectly affect taxpayer tax evasion intentions through taxpayers’ psychological … with the tax administration) that increases their tax evasion intentions. Further, we find that the effect of a delayed … refund on tax evasion intentions via psychological reactance is stronger for taxpayers who choose to paper file than for …
Persistent link: https://www.econbiz.de/10015586953
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Does global financial transparency improve tax compliance in developing countries?
Johannesen, Niels; Larsen, Lauge Truels; Riedel, Nadine - 2026
In a coordinated effort to curb tax evasion, governments systematically exchange information about bank accounts with …
Persistent link: https://www.econbiz.de/10015656774
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Does global financial transparency improve tax compliance in developing countries?
Johannesen, Niels; Larsen, Lauge; Riedel, Nadine - 2026
Book / Working Paper
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The cost of bureaucratic fragmentation : business tax evasion and revenue mobilization in a low-income country
Dietrich, Stephan; Markhof, Yannick; Vincent, Rose Camille - 2026
We provide novel evidence on bureaucratic fragmentation and weak tax administrations as central enablers of low revenue mobilization in low-income countries. In collaboration with the municipal and national tax authorities in Kampala, Uganda, we cross-link previously siloed tax records for...
Persistent link: https://www.econbiz.de/10015669768
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The cost of bureaucratic fragmentation : business tax evasion and revenue mobilization in a low-income country
Dietrich, Stephan; Markhof, Yannick; Vincent, Rose Camille - 2026
Book / Working Paper
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Tax evasion and the informal economy in Greece : a systematic review
Bitzenis, Aristidis P.; Koutsoupias, Nikos; Nosios, Marios - 2026
This study investigates tax evasion and the informal economy in Greece through an integrated research design that … institutions, corruption, and tax evasion identified among the most salient national problems. Respondents differentiate among … distinct forms of economic non-compliance and attribute tax evasion primarily to systemic factors, including high taxation …
Persistent link: https://www.econbiz.de/10015633841
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Optimal tax administration and redistributive policy
Ramos, Sebastián Castillo; Pirttilä, Jukka - 2026
policies to fight tax evasion. This paper extends the Keen and Slemrod (2017) framework to analyse how redistributive concerns …
Persistent link: https://www.econbiz.de/10015668726
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Electoral democracy, corruption, and tax evasion
Merkaj, Elvina; Imami, Drini - 2026
Persistent link: https://www.econbiz.de/10015671348
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Dynamic tax evasion and growth with heterogeneous agents
Menoncin, Francesco; Modena, Andrea - 2025
Persistent link: https://www.econbiz.de/10015485685
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