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Steuerfahndung
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ECONIS (ZBW)
74
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1
When the state does not play dice : aggressive audit strategies foster tax compliance
Mittone, Luigi
;
Ploner, Matteo
;
Verrina, Eugenio
- In:
Social choice and welfare
57
(
2021
)
3
,
pp. 591-615
Persistent link: https://www.econbiz.de/10012622620
Saved in:
2
Externalities in international tax enforcement : theory and evidence
Tørsløv, Thomas
;
Wier, Ludvig
;
Zucman, Gabriel
- In:
American economic journal
15
(
2023
)
2
,
pp. 497-525
Persistent link: https://www.econbiz.de/10014314794
Saved in:
3
Measuring tax authority monitoring
Finley, Andrew R.
;
James, Stekelberg
- In:
The journal of the American Taxation Association : a …
44
(
2022
)
1
,
pp. 75-92
Persistent link: https://www.econbiz.de/10013199242
Saved in:
4
Strengthening the core customs processes through integrated risk management
Pérez Azcárraga, Augusto Azael
;
San Juan, Rossana
- In:
Customs matters : strengthening customs administration …
,
(pp. 131-173)
.
2022
Persistent link: https://www.econbiz.de/10014295589
Saved in:
5
Customs enforcement and cooperation with other administrations
Nagy, János
;
LeDrew, William
- In:
Customs matters : strengthening customs administration …
,
(pp. 175-202)
.
2022
Persistent link: https://www.econbiz.de/10014295590
Saved in:
6
Taxing hidden wealth : the consequences of us enforcement initiatives on evasive foreign accounts
Johannesen, Niels
;
Langetieg, Patrick
;
Reck, Daniel
; …
- In:
American economic journal : a journal of the American …
12
(
2020
)
3
,
pp. 312-346
Persistent link: https://www.econbiz.de/10012420171
Saved in:
7
Flying under the radar : ghosts and the income tax : editor's choice
Erard, Brian
;
Langetieg, Patrick
;
Payne, Mark
;
Plumley, Alan
- In:
CESifo economic studies : a joint initiative of the …
66
(
2020
)
3
,
pp. 185-197
Persistent link: https://www.econbiz.de/10012313256
Saved in:
8
Growth effects of VAT evasion and enforcement
McClellan, Chandler
- In:
Public finance review : PFR
47
(
2019
)
3
,
pp. 530-557
Persistent link: https://www.econbiz.de/10012014219
Saved in:
9
Tax compliance and enforcement
Slemrod, Joel
- In:
Journal of economic literature
57
(
2019
)
4
,
pp. 904-954
Persistent link: https://www.econbiz.de/10012317261
Saved in:
10
Optimal income tax enforcement in the presence of tax avoidance
Degl'Innocenti, Duccio Gamannossi
;
Rablen, Matthew D.
- In:
The Routledge companion to tax avoidance research
,
(pp. 340-365)
.
2018
Persistent link: https://www.econbiz.de/10011753753
Saved in:
11
Under the radar : the effects of monitoring firms on tax compliance
Almunia, Miguel
;
Lopez-Rodriguez, David
- In:
American economic journal : a journal of the American …
10
(
2018
)
1
,
pp. 1-38
Persistent link: https://www.econbiz.de/10011822063
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12
The backfiring effect of auditing on tax compliance
Mendoza, Juan P.
;
Wielhouwer, Jacco L.
;
Kirchler, Erich
- In:
Journal of economic psychology : research in economic …
62
(
2017
),
pp. 284-294
Persistent link: https://www.econbiz.de/10011757544
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13
Does credit-card information reporting improve small-business tax compliance?
Slemrod, Joel
;
Collins, Brett
;
Hoopes, Jeffrey L.
; …
- In:
Journal of public economics
149
(
2017
),
pp. 1-19
Persistent link: https://www.econbiz.de/10011823555
Saved in:
14
Tax farming redux : experimental evidence on performance pay for tax collectors
Khan, Adnan Q.
;
Khwaja, Asim Ijaz
;
Olken, Benjamin A.
- In:
The quarterly journal of economics
131
(
2016
)
1
,
pp. 219-271
Persistent link: https://www.econbiz.de/10011517335
Saved in:
15
The effect of tax authority monitoring and enforcement on financial reporting quality
Hanlon, Michelle Lee
;
Hoopes, Jeffrey L.
;
Shroff, Nemit
- In:
The journal of the American Taxation Association : a …
36
(
2014
)
2
,
pp. 137-170
Persistent link: https://www.econbiz.de/10010472046
Saved in:
16
Tax enforcement policy and the provision of public goods with the presence of tax heavens
Chu, Hsun
- In:
Scottish journal of political economy : the journal of …
61
(
2014
)
3
,
pp. 304-321
Persistent link: https://www.econbiz.de/10010473273
Saved in:
17
Taxing capital income in emerging countries : will FACTA open the door?
Grinberg, Itai
- In:
World tax journal : WTJ
5
(
2013
)
3
,
pp. 325-367
Persistent link: https://www.econbiz.de/10010439916
Saved in:
18
Crescita economica ed economia sommersa : un approccio di simulazione e verifica empirica per l'Italia
Dell' Anno, Roberto
- In:
Rivista di politica economica
101
(
2012
)
7/9
,
pp. 193-227
Persistent link: https://www.econbiz.de/10009666746
Saved in:
19
"Spite effects" in tax evasion experiments
Cullius, John
;
Jones, Philip R.
;
Soliman, Amal
- In:
The journal of socio-economics
41
(
2012
)
4
,
pp. 418-423
Persistent link: https://www.econbiz.de/10009689485
Saved in:
20
[Rezension von: Dubin, Jeffrey A., The Causes and Consequences of Income Tax Noncompliance]
Erard, Brian
- In:
Journal of economic literature
50
(
2012
)
4
,
pp. 1122-1126
Persistent link: https://www.econbiz.de/10009698110
Saved in:
21
La gestion du risque en douane : premières leçons tirées de l'expérience de quelques pays d'Afrique de l'Ouest
Geourjon, Anne-Marie
;
Laporte, Bertrand
- In:
Revue d'économie du développement : revue trimestrielle
20
(
2012
)
3
,
pp. 67-82
Persistent link: https://www.econbiz.de/10009682482
Saved in:
22
FATCA : Foreign Account Tax Compliance Act ; strafsteuerbewährte Tax Compliance-Tätigkeit im Interesse der US-Finanzverwaltung
Döhle, Marion
- In:
ZRFC : risk, fraud & compliance ; Prävention und …
6
(
2011
)
3
,
pp. 110-116
Persistent link: https://www.econbiz.de/10009127712
Saved in:
23
Optimal self-employment income tax enforcement
Bigio, Saki
;
Zilberman, Eduardo
- In:
Journal of public economics
95
(
2011
)
9/10
,
pp. 1021-1035
Persistent link: https://www.econbiz.de/10009300526
Saved in:
24
The red-green channel dilemma : customs declaration and optimal inspection policy
Yaniv, Gideon
- In:
Review of international economics
18
(
2010
)
3
,
pp. 482-492
Persistent link: https://www.econbiz.de/10008668059
Saved in:
25
Tendenzen und Probleme der internationalen Zusammenarbeit im Steuerverfahren
Schmehl, Arndt
- In:
Brennpunkte im deutschen Internationalen Steuerrecht : …
,
(pp. 45-74)
.
2010
Persistent link: https://www.econbiz.de/10003979126
Saved in:
26
Survey on the shadow economy and undeclared earnings in OECD countries
Feld, Lars P.
;
Schneider, Friedrich
- In:
German economic review
11
(
2010
)
2
,
pp. 109-149
Persistent link: https://www.econbiz.de/10003965946
Saved in:
27
Checkliste Steuerfahndung
Meyer, Jörg
- In:
Jahrbuch accounting, taxation & law (ATL) ... : …
(
2010
),
pp. 275-285
Persistent link: https://www.econbiz.de/10003997999
Saved in:
28
The effects of the tax audits and enforcements on the success of the tax amnesties : the turkish case
Faith, Osman
;
Çaşkurlu, Eren
- In:
Economics : the strategy and practice : ESP
(
2010
)
2
,
pp. 6-11
Persistent link: https://www.econbiz.de/10008825853
Saved in:
29
Tax enforcement and tax havens under formula apportionment
Becker, Johannes
;
Fuest, Clemens
- In:
International tax and public finance
17
(
2010
)
3
,
pp. 217-235
Persistent link: https://www.econbiz.de/10003989848
Saved in:
30
Was sollten Sie tun, wenn die Prüfer vor der Tür stehen? : Steuerfahndung
Dahmen, Elisabeth
- In:
Bilanz + Buchhaltung : die Zeitschrift für …
55
(
2009
)
3
,
pp. 32-36
Persistent link: https://www.econbiz.de/10003813442
Saved in:
31
The excess burden of tax evasion : an experimental detection-concealment contest
Bayer, Ralph-C.
;
Sutter, Matthias
- In:
European economic review : EER
53
(
2009
)
5
,
pp. 527-543
Persistent link: https://www.econbiz.de/10003860992
Saved in:
32
Central and local tax enforcement
Bartolini, David
;
Fiorillo, Fabio
- In:
Saggi di economia della tassazione : [Società Italiane …
,
(pp. 163-180)
.
2009
Persistent link: https://www.econbiz.de/10003993226
Saved in:
33
Small-business participation in the informal sector of an emerging economy
Sookram, Sandra
;
Watson, Patrick K.
- In:
The journal of development studies : JDS
44
(
2008
)
10
,
pp. 1531-1553
Persistent link: https://www.econbiz.de/10003787612
Saved in:
34
Integrity for hire : an analysis of a widespread customs reform
Yang, Dean
- In:
The journal of law & economics
51
(
2008
)
1
,
pp. 25-57
Persistent link: https://www.econbiz.de/10003754289
Saved in:
35
Die Ablaufhemmung des § 171 Abs. 5 AO durch Ermittlungshandlungen der Steuerfahndung
Buse, Johannes W.
- In:
Der Betrieb
61
(
2008
)
7
,
pp. 313-318
Persistent link: https://www.econbiz.de/10003635337
Saved in:
36
Accrescere la deterrenza dell'evasione
Reviglio, Franco
- In:
Rivista di diritto finanziario e scienza delle finanze
67
(
2008
)
1
,
pp. 3-22
Persistent link: https://www.econbiz.de/10003759129
Saved in:
37
Contractual compliance: tax institutions and tax morale in the US
Scholz, John T.
- In:
Tax evasion, trust, and state capacities : how good is …
,
(pp. 51-121)
.
2007
Persistent link: https://www.econbiz.de/10003554733
Saved in:
38
A Chinese recipe for curbing the evasion of commodity taxes?
Marchese, Carla
- In:
CESifo DICE report : journal for institutional comparisons
5
(
2007
)
3
,
pp. 38-42
Persistent link: https://www.econbiz.de/10003564983
Saved in:
39
Kontrollen und Sanktionen zur Eindämmung der Zinssteuer-Flucht
Cansier, Dieter
- In:
Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik
86
(
2006
)
6
,
pp. 370-374
Persistent link: https://www.econbiz.de/10003334877
Saved in:
40
A contest with the taxman : the impact of tax rates on tax evasion and wastefully invested resources
Bayer, Ralph-C.
- In:
European economic review : EER
50
(
2006
)
5
,
pp. 1071-1104
Persistent link: https://www.econbiz.de/10003338824
Saved in:
41
Finding out who the crooks are : tax evasion with sequential auditing
Bayer, Ralph-C.
- In:
The Singapore economic review : journal of the Economic …
51
(
2006
)
2
,
pp. 195-227
Persistent link: https://www.econbiz.de/10003375464
Saved in:
42
An experimental study of compliance and leverage in auditing and regulatory enforcement
Cason, Timothy N.
;
Gangadharan, Lata
- In:
Economic inquiry : journal of the Western Economic …
44
(
2006
)
2
,
pp. 352-366
Persistent link: https://www.econbiz.de/10003316239
Saved in:
43
Do audits enhance compliance? : an empirical assessment of VAT enforcement
Bergman, Marcelo
;
Nevarez, Armando
- In:
National tax journal
59
(
2006
)
4
,
pp. 817-832
Persistent link: https://www.econbiz.de/10003434671
Saved in:
44
Políticas de inspección óptimas y cumplimiento fiscal
Macho-Stadler, Inés
;
Pérez-Castrillo, J. David
- In:
Hacienda pública española : review of public economics
173
(
2005
)
2
,
pp. 9-45
Persistent link: https://www.econbiz.de/10003307043
Saved in:
45
Tax evasion under random audits with uncertain detection
Snow, Arthur
;
Warren, Ronald Saint Clair <jun.>
- In:
Economics letters
88
(
2005
)
1
,
pp. 97-100
Persistent link: https://www.econbiz.de/10002880916
Saved in:
46
Steuerliche Außenprüfung, Steueraufsicht und Steuerfahndung im Spiegel staatlichen Autoritätsschwundes
Mösbauer, Heinz
- In:
WPg : Kompetenz schafft Vertrauen
58
(
2005
)
9
,
pp. 499-503
Persistent link: https://www.econbiz.de/10002796714
Saved in:
47
Settlement in tax evasion preosecution
Macho-Stadler, Inés
;
Pérez-Castrillo, J. David
- In:
Economica
71
(
2004
),
pp. 349-368
Persistent link: https://www.econbiz.de/10002134021
Saved in:
48
Optimal tax enforcement : a review of the literature and practical implications
McCubbin, Janet G.
- In:
Proceedings / 96th Annual Conference on Taxation : …
,
(pp. 16-26)
.
2004
Persistent link: https://www.econbiz.de/10002538598
Saved in:
49
The tax man cometh : constitutional principles for tax enforcement
Sutter, Daniel
;
Coppock, Lee
- In:
Constitutional political economy
14
(
2003
)
2
,
pp. 107-118
Persistent link: https://www.econbiz.de/10001768962
Saved in:
50
Deterrence and tax morale: how tax administrations and taxpayers interact
Feld, Lars P.
;
Frey, Bruno S.
- In:
OECD papers
3
(
2003
)
10
,
pp. 290,1-19
Persistent link: https://www.econbiz.de/10001963427
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