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ECONIS (ZBW)
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1
VAT fraud and reverse charge : empirical evidence from VAT return data
Büttner, Thiess
;
Tassi, Annalisa
- In:
International tax and public finance
30
(
2023
)
3
,
pp. 849-878
Persistent link: https://www.econbiz.de/10014334934
Saved in:
2
The deterrence effect of real-world operational tax audits on self-employed taxpayers : evidence from Italy
Mazzolini, Gabriele
;
Pagani, Laura
;
Santoro, Alessandro
- In:
International tax and public finance
29
(
2022
)
4
,
pp. 1014-1046
Persistent link: https://www.econbiz.de/10013438466
Saved in:
3
The EU self-surplus puzzle : an indication of VAT fraud?
Braml, Martin
;
Felbermayr, Gabriel
- In:
International tax and public finance
29
(
2022
)
5
,
pp. 1075-1097
Persistent link: https://www.econbiz.de/10013438476
Saved in:
4
Who's calling? : the effect of phone calls and personal interaction on tax compliance
Mogollon, Monica
;
Ortega, Daniel
;
Scartascini, Carlos G.
- In:
International tax and public finance
28
(
2021
)
6
,
pp. 1302-1328
Persistent link: https://www.econbiz.de/10012703968
Saved in:
5
Rewarding good taxpayers : an effective mechanism?
Cabra-Acela, Pedro A.
- In:
International tax and public finance
30
(
2023
)
6
,
pp. 1688-1717
Persistent link: https://www.econbiz.de/10014437296
Saved in:
6
Gifts to government
Slemrod, Joel
;
Kuchumova, Yulia
- In:
International tax and public finance
30
(
2023
)
2
,
pp. 453-492
Persistent link: https://www.econbiz.de/10014253590
Saved in:
7
Tax evasion, efficiency, and bunching in the presence of enforcement notches
Hungerman, Daniel M.
- In:
International tax and public finance
30
(
2023
)
1
,
pp. 43-68
Persistent link: https://www.econbiz.de/10013542162
Saved in:
8
The role of information aggregators in tax compliance
Kaçamak, A. Yeliz
- In:
International tax and public finance
29
(
2022
)
2
,
pp. 237-285
Persistent link: https://www.econbiz.de/10013186537
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9
Income tax evasion : tax elasticity, welfare, and revenue
Gillman, Max
- In:
International tax and public finance
28
(
2021
)
3
,
pp. 533-566
Persistent link: https://www.econbiz.de/10012545593
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10
Are survey-based self-employment income underreporting estimates biased? : new evidence from matched register and survey data
Cabral, Ana Cinta G.
;
Gemmell, Norman
;
Alinaghi, Nazila
- In:
International tax and public finance
28
(
2021
)
2
,
pp. 284-322
Persistent link: https://www.econbiz.de/10012495924
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11
Optimal tax policy under tax evasion
Oikonomidēs, Geōrgios
;
Philippopulos, Apostolēs
; …
- In:
International tax and public finance
27
(
2020
)
2
,
pp. 339-362
Persistent link: https://www.econbiz.de/10012226563
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12
Withholding-tax non-compliance : the case of cum-ex stock-market transactions
Büttner, Thiess
;
Holzmann, Carolin
;
Kreidl, Felix
; …
- In:
International tax and public finance
27
(
2020
)
6
,
pp. 1425-1452
Persistent link: https://www.econbiz.de/10012310888
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13
Voluntary disclosure schemes for offshore tax evasion
Gould, Matthew
;
Rablen, Matthew D.
- In:
International tax and public finance
27
(
2020
)
4
,
pp. 805-831
Persistent link: https://www.econbiz.de/10012292940
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14
Editorial: special post-conference section on the shadow economy, tax evasion and informal labour
Cichocki, Stanisław
;
Kokoszczyński, Ryszard
- In:
International tax and public finance
26
(
2019
)
1
,
pp. 1-3
Persistent link: https://www.econbiz.de/10012230789
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15
Financial constraints and firm tax evasion
Alm, James
;
Liu, Yongzheng
;
Zhang, Kewei
- In:
International tax and public finance
26
(
2019
)
1
,
pp. 71-102
Persistent link: https://www.econbiz.de/10012230995
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16
An experimental analysis of tax avoidance policies
Malik, Samreen
;
Mihm, Benedikt
;
Timme, Florian
- In:
International tax and public finance
25
(
2018
)
1
,
pp. 200-239
Persistent link: https://www.econbiz.de/10012033047
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17
Behavioral dynamics of tax compliance when taxpayer assistance services are available
McKee, Michael J.
;
Siladke, Caleb A.
;
Vossler, …
- In:
International tax and public finance
25
(
2018
)
3
,
pp. 722-756
Persistent link: https://www.econbiz.de/10012033130
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18
A collateral tax sanction : when does it mimic a welfare-improving tag?
Kuchumova, Yulia
- In:
International tax and public finance
25
(
2018
)
4
,
pp. 841-866
Persistent link: https://www.econbiz.de/10012033184
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19
Re-assessing the merits of measuring tax evasion through business surveys : an application of the crosswise model
Kundt, Thorben C.
;
Misch, Florian
;
Nerré, Birger
- In:
International tax and public finance
24
(
2017
)
1
,
pp. 112-133
Persistent link: https://www.econbiz.de/10011799852
Saved in:
20
Collusive tax evasion and social norms
Abraham, Martin
;
Lorek, Kerstin
;
Richter, Friedemann
; …
- In:
International tax and public finance
24
(
2017
)
2
,
pp. 179-197
Persistent link: https://www.econbiz.de/10011799872
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21
Tax evasion in a Cournot oligopoly with endogenous entry
Goerke, Laszlo
- In:
International tax and public finance
24
(
2017
)
5
,
pp. 754-779
Persistent link: https://www.econbiz.de/10011800055
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22
Tariff evasion in sub-Saharan Africa : the influence of corruption in importing and exporting countries
Worku, Temesgen
;
Mendoza, Juan P.
;
Wielhouwer, Jacco L.
- In:
International tax and public finance
23
(
2016
)
4
,
pp. 741-761
Persistent link: https://www.econbiz.de/10011648055
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23
Tax evasion and social information : an experiment in Belgium, France, and the Netherlands
Lefebvre, Mathieu
;
Pestieau, Pierre
;
Riedl, Arno
; …
- In:
International tax and public finance
22
(
2015
)
3
,
pp. 401-425
Persistent link: https://www.econbiz.de/10011303691
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24
Income tax buyouts and income tax evasion
Goerke, Laszlo
- In:
International tax and public finance
22
(
2015
)
1
,
pp. 120-143
Persistent link: https://www.econbiz.de/10011303726
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25
Mitteilung der Kommission an den Rat und an das Europäische Parlament über Maßnahmen zur Änderung des MwSt-Systems für die Betrugsbekämpfung
2008
Persistent link: https://www.econbiz.de/10003674153
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26
Mitteilung der Kommission an den Rat, das Europäische Parlament und den Europäischen Wirtschafts- und Sozialausschuss über eine koordinierte Strategie zur wirksameren Bekämpfung de...
2008
Persistent link: https://www.econbiz.de/10003819828
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27
A reexamination of state fiscal health and amnesty enactment
Luitel, Hari Sharan
;
Tosun, Mehmet Serkan
- In:
International tax and public finance
21
(
2014
)
5
,
pp. 874-893
Persistent link: https://www.econbiz.de/10010532287
Saved in:
28
The runaway taxpayer
Galmarini, Umberto
;
Pellegrino, Simone
;
Piacenza, …
- In:
International tax and public finance
21
(
2014
)
3
,
pp. 468-497
Persistent link: https://www.econbiz.de/10010406445
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29
Mitteilung der Kommission an den Rat zu einigen Kernfragen im Zusammenhang mit der Entwicklung einer MwSt-Betrugsbekämpfungsstrategie in der EU
2007
Persistent link: https://www.econbiz.de/10003630309
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30
Anwendung von Maßnahmen zur Missbrauchsbekämpfung im Bereich der direkten Steuern (innerhalb der EU und im Hinblick auf Drittländer) : Mitteilung der Kommission an den Rat, das Eur...
2007
Persistent link: https://www.econbiz.de/10003630768
Saved in:
31
Tax evasion, tax avoidance and shadow economy : introduction
Fuest, Clemens
;
Schneider, Friedrich
- In:
International tax and public finance
19
(
2012
)
1
,
pp. 1-4
Persistent link: https://www.econbiz.de/10009578330
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32
Tax avoidance versus tax evasion : on some determinants of the shadow economy
Neck, Reinhard
;
Wächter, Jens-Uwe
;
Schneider, Friedrich
- In:
International tax and public finance
19
(
2012
)
1
,
pp. 104-117
Persistent link: https://www.econbiz.de/10009578338
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33
Self-perceptions, government policies and tax compliance in Germany
Feld, Lars P.
;
Larsen, Claus
- In:
International tax and public finance
19
(
2012
)
1
,
pp. 78-103
Persistent link: https://www.econbiz.de/10009578340
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34
Measuring, explaining, and controlling tax evasion : lessons from theory, experiments, and field studies
Alm, James
- In:
International tax and public finance
19
(
2012
)
1
,
pp. 54-77
Persistent link: https://www.econbiz.de/10009578342
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35
Evidence of the invisible : toward a credibility revolution in the empirical analysis of tax evasion and the informal economy
Slemrod, Joel
;
Weber, Caroline
- In:
International tax and public finance
19
(
2012
)
1
,
pp. 25-53
Persistent link: https://www.econbiz.de/10009578345
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36
An evasive topic : theorizing about the hidden economy
Sandmo, Agnar
- In:
International tax and public finance
19
(
2012
)
1
,
pp. 5-24
Persistent link: https://www.econbiz.de/10009578351
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37
Tax Evasion, Tax Avoidance and Shadow Economy : a mixture of papers presented at the 66th Congress of the International Institute of Public Finance, held in Uppsala, Sweden
2012
Persistent link: https://www.econbiz.de/10009633460
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38
Das Reverse-Charge-Verfahren im internationalen Waren- und Dienstleistungsverkehr
Hillek, Claudia
;
Friedrich-Vache, Heidi
- In:
Festschrift für Wolfram Reiss zum 65. Geburtstag
,
(pp. 251-273)
.
2008
Persistent link: https://www.econbiz.de/10003690716
Saved in:
39
Die Einführung des Reverse-Charge-Verfahrens als Möglichkeit der Bekämpfung von Umsatzsteuerausfällen und seine praktischen Probleme
Kempf, Dieter
- In:
Festschrift für Wolfram Reiss zum 65. Geburtstag
,
(pp. 275-295)
.
2008
Persistent link: https://www.econbiz.de/10003690724
Saved in:
40
Die Zukunft der Umsatzsteuer aus deutscher Sicht : Risiken, Chancen und Perspektiven
Kraeusel, Jörg
- In:
Festschrift für Wolfram Reiss zum 65. Geburtstag
,
(pp. 297-320)
.
2008
Persistent link: https://www.econbiz.de/10003690732
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41
Rechtsmissbrauch und Europäisches Steuerrecht
Schön, Wolfgang
- In:
Festschrift für Wolfram Reiss zum 65. Geburtstag
,
(pp. 571-596)
.
2008
Persistent link: https://www.econbiz.de/10003690924
Saved in:
42
Überlegungen zum fraus-legis-Gedanken nach deutschem und europäischen Recht
Fischer, Peter
- In:
Festschrift für Wolfram Reiss zum 65. Geburtstag
,
(pp. 621-644)
.
2008
Persistent link: https://www.econbiz.de/10003690938
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43
Verwirrende Begriffsvielfalt im Gemeinschaftsrecht : am Beispiel von Steuerbetrug, -umgehung und -missbrauch sowie ähnlichen Begriffen
Lohse, W. Christian
- In:
Festschrift für Wolfram Reiss zum 65. Geburtstag
,
(pp. 645-664)
.
2008
Persistent link: https://www.econbiz.de/10003690946
Saved in:
44
VAT attacks!
Keen, Michael
- In:
International tax and public finance
14
(
2007
)
4
,
pp. 365-381
Persistent link: https://www.econbiz.de/10003521314
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45
Mitteilung der Kommission über die Durchführung des Programms "Hercule" und seine Verlängerung auf den Zeitraum 2007 - 2013
2006
Persistent link: https://www.econbiz.de/10003367246
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46
Mitteilung der Kommission an den Rat, an das Europäische Parlament und an den Europäischen Wirtschafts- und Sozialausschuss hinsichtlich der Notwendigkeit der Entwicklung einer koo...
2006
Persistent link: https://www.econbiz.de/10003360108
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47
Mitteilung der Kommission an den Rat und das Europäische Parlament über Prävention und Bekämpfung der organisierten Kriminalität im Finanzbereich
2004
Persistent link: https://www.econbiz.de/10002028184
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48
Schutz der finanziellen Interessen der Gemeinschaften : Betrugsbekämpfung ; Aktionsplan 2004 - 2005 ; Mitteilung der Kommission
2004
Persistent link: https://www.econbiz.de/10002197107
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49
Bericht über das Follow-up der traditionellen Eigenmittel in Fällen von Betrug und Unregelmäßigkeiten : Bericht der Kommission
2004
Persistent link: https://www.econbiz.de/10002574930
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50
Tax evasion and equity theory : an investigative approach
King, Sharmila
;
Sheffrin, Steven M.
- In:
International tax and public finance
9
(
2002
)
4
,
pp. 505-521
Persistent link: https://www.econbiz.de/10001710707
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