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International tax and public finance
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1
Multinational ownership patterns and anti-tax avoidance legislation
Prettl, Axel
;
Hagen, Dominik von
- In:
International tax and public finance
30
(
2023
)
3
,
pp. 565-634
Persistent link: https://www.econbiz.de/10014334876
Saved in:
2
Formal sector enforcement and welfare
Liu-Evans, Gareth
;
Mitra, Shalini
- In:
International tax and public finance
30
(
2023
)
3
,
pp. 706-728
Persistent link: https://www.econbiz.de/10014334891
Saved in:
3
Threshold-dependent tax enforcement and the size distribution of firms : evidence from Germany
Klimsa, Drahomir
;
Ullmann, Robert
- In:
International tax and public finance
30
(
2023
)
4
,
pp. 1002-1035
Persistent link: https://www.econbiz.de/10014335020
Saved in:
4
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:
5
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:
6
Media negativity bias and tax compliance : experimental evidence
Fišar, Miloš
;
Reggiani, Tommaso
;
Sabatini, Fabio
; …
- In:
International tax and public finance
29
(
2022
)
5
,
pp. 1160-1212
Persistent link: https://www.econbiz.de/10013438512
Saved in:
7
Avoiding taxes : banks' use of internal debt
Reiter, Franz
;
Langenmayr, Dominika
;
Holtmann, Svea
- In:
International tax and public finance
28
(
2021
)
3
,
pp. 717-745
Persistent link: https://www.econbiz.de/10012545641
Saved in:
8
Tariff elimination versus tax avoidance : free trade agreements and transfer pricing
Mukunoki, Hiroshi
;
Okoshi, Hirofumi
- In:
International tax and public finance
28
(
2021
)
5
,
pp. 1188-1210
Persistent link: https://www.econbiz.de/10012703904
Saved in:
9
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:
10
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
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11
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
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12
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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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
Saved in:
14
Non-compliance notifications and taxpayer strategic behavior : evidence from Ecuador
Sánchez, Gonzalo E.
- In:
International tax and public finance
29
(
2022
)
3
,
pp. 627-666
Persistent link: https://www.econbiz.de/10013268122
Saved in:
15
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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16
Gini and undercoverage at the upper tail : a simple approximation
Gutiérrez Cubillos, Pablo
- In:
International tax and public finance
29
(
2022
)
2
,
pp. 443-471
Persistent link: https://www.econbiz.de/10013186719
Saved in:
17
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
Saved in:
18
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
Saved in:
19
Avoiding taxes by transfers within the family
Di Porto, Edoardo
;
Martino, Enrica Maria
;
Ohlsson, Henry
- In:
International tax and public finance
28
(
2021
)
1
,
pp. 1-23
Persistent link: https://www.econbiz.de/10012428331
Saved in:
20
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
Saved in:
21
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
Saved in:
22
Multinational corporations and tax havens : evidence from country-by-country reporting
Garcia-Bernardo, Javier
;
Janský, Petr
;
Tørsløv, Thomas
- In:
International tax and public finance
28
(
2021
)
6
,
pp. 1519-1561
Persistent link: https://www.econbiz.de/10012704006
Saved in:
23
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
Saved in:
24
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
Saved in:
25
The Cadbury Schweppes judgment and its implications on profit shifting activities within Europe
Schenkelberg, Sabine
- In:
International tax and public finance
27
(
2020
)
1
,
pp. 1-31
Persistent link: https://www.econbiz.de/10012226496
Saved in:
26
Intergovernmental revenue relations, tax enforcement and tax shifting : evidence from China
Xiao, Chengrui
- In:
International tax and public finance
27
(
2020
)
1
,
pp. 128-152
Persistent link: https://www.econbiz.de/10012226504
Saved in:
27
Cheating in Europe : underreporting of self-employment income in comparative perspective
Kukk, Merike
;
Paulus, Alari
;
Stæhr, Karsten
- In:
International tax and public finance
27
(
2020
)
2
,
pp. 363-390
Persistent link: https://www.econbiz.de/10012226564
Saved in:
28
Problematic response margins in the estimation of the elasticity of taxable income
Berg, Kristoffer
;
Thoresen, Thor Olav
- In:
International tax and public finance
27
(
2020
)
3
,
pp. 721-752
Persistent link: https://www.econbiz.de/10012226583
Saved in:
29
Name and shame? : evidence from the European Union tax haven blacklist
Rusina, Aija
- In:
International tax and public finance
27
(
2020
)
6
,
pp. 1364-1424
Persistent link: https://www.econbiz.de/10012310887
Saved in:
30
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
Saved in:
31
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
Saved in:
32
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
Saved in:
33
Underground activities and labour market performance
Kolm, Ann-Sofie
;
Larsen, Birthe
- In:
International tax and public finance
26
(
2019
)
1
,
pp. 41-70
Persistent link: https://www.econbiz.de/10012230834
Saved in:
34
Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment
Janský, Petr
;
Palanský, Miroslav
- In:
International tax and public finance
26
(
2019
)
5
,
pp. 1048-1103
Persistent link: https://www.econbiz.de/10012231278
Saved in:
35
Increasing tax transparency : investor reactions to the country-by-country reporting requirement for EU financial institutions
Dutt, Verena K.
;
Ludwig, Christopher
;
Nicolay, Katharina
; …
- In:
International tax and public finance
26
(
2019
)
6
,
pp. 1259-1290
Persistent link: https://www.econbiz.de/10012487524
Saved in:
36
Social networks and tax avoidance : evidence from a well-defined Norwegian tax shelter
Alstadsæter, Annette
;
Kopczuk, Wojciech
;
Telle, Kjetil
- In:
International tax and public finance
26
(
2019
)
6
,
pp. 1291-1328
Persistent link: https://www.econbiz.de/10012487530
Saved in:
37
With which countries do tax havens share information?
Bilicka, Katarzyna
;
Fuest, Clemens
- In:
International tax and public finance
21
(
2014
)
2
,
pp. 175-197
Persistent link: https://www.econbiz.de/10010344312
Saved in:
38
Inclusive fiscal reform : ensuring fairness and transparency in the international tax system
Bradbury, David
;
O'Reilly, Pierce
- In:
International tax and public finance
25
(
2018
)
6
,
pp. 1434-1448
Persistent link: https://www.econbiz.de/10012033575
Saved in:
39
Using small businesses for individual tax planning : evidence from special tax regimes in Chile
Agostini, Claudio
;
Engel, Eduardo
;
Repetto, Andrea
; …
- In:
International tax and public finance
25
(
2018
)
6
,
pp. 1449-1489
Persistent link: https://www.econbiz.de/10012033576
Saved in:
40
Anti profit-shifting rules and foreign direct investment
Büttner, Thiess
;
Overesch, Michael
;
Wamser, Georg
- In:
International tax and public finance
25
(
2018
)
3
,
pp. 553-580
Persistent link: https://www.econbiz.de/10012033103
Saved in:
41
Investor valuations of Japan's adoption of a territorial tax regime : quantifying the direct and competitive effects of international tax reform
Bradley, Sebastien
;
Dauchy, Estelle
;
Hasegawa, Makoto
- In:
International tax and public finance
25
(
2018
)
3
,
pp. 581-630
Persistent link: https://www.econbiz.de/10012033106
Saved in:
42
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
Saved in:
43
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
Saved in:
44
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:
45
Does past experience affect future behavior? : evidence from estate tax avoidance behavior
Choi, Sungmun
- In:
International tax and public finance
24
(
2017
)
3
,
pp. 416-431
Persistent link: https://www.econbiz.de/10011799938
Saved in:
46
Unequal inequalities : do progressive taxes reduce income inequality?
Duncan, Denvil
;
Sabirianova Peter, Klara
- In:
International tax and public finance
23
(
2016
)
4
,
pp. 762-783
Persistent link: https://www.econbiz.de/10011648058
Saved in:
47
Income splitting and anti-avoidance legislation : evidence from the Canadian "kiddie tax"
Bauer, Andrew M.
;
Macnaughton, Alan
;
Sen, Anindya
- In:
International tax and public finance
22
(
2015
)
6
,
pp. 909-931
Persistent link: https://www.econbiz.de/10011530430
Saved in:
48
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
Saved in:
49
Reporting import tariffs (and other taxes)
Tonin, Mirco
- In:
International tax and public finance
21
(
2014
)
1
,
pp. 153-173
Persistent link: https://www.econbiz.de/10010344315
Saved in:
50
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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