The IZA Discussion Paper Series (ISSN: 2365-9793) disseminates high-quality research by IZA network members to the scientific community and the interested public worldwide before they are later published in academic journals. Comprising over 13,000 papers, IZA's publication flagship is the most influential working paper series in labor economics. 

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79 IZA Discussion Papers
IZA Discussion Paper No. 13974
Spillovers and Long-Run Effects of Messages on Tax Compliance: Experimental Evidence from Peru
Juan Francisco Castro, Daniel Velásquez, Arlette Beltrán, Gustavo Yamada
IZA Discussion Paper No. 13631
Striking a Balance: Optimal Tax Policy with Labor Market Duality
Gilbert Mbara, Joanna Tyrowicz, Ryszard Kokoszczynski
forthcoming in: Journal of Macroeconomics, DOI: 10.1016/j.jmacro.2020.103245
IZA Discussion Paper No. 13483
Welfare Improving Tax Evasion
Chiara Canta, Helmuth Cremer, Firouz Gahvari
IZA Discussion Paper No. 12982
Dynamic Incentives in Retirement Earnings-Replacement Benefits
Andres Dean, Sebastian Fleitas, Mariana Zerpa
IZA Discussion Paper No. 12938
Media Bias and Tax Compliance: Experimental Evidence
Miloš Fišar, Tommaso G. Reggiani, Fabio Sabatini, Jiří Špalek
IZA Discussion Paper No. 12457
From Citizen's Rights to Civic Responsibilities
Lucas Ronconi
IZA Discussion Paper No. 12385
Nonlinearity between the Shadow Economy and Level of Development
Dong Frank Wu, Friedrich Schneider
IZA Discussion Paper No. 12335
Tax Audits as Scarecrows. Evidence from a Large-Scale Field Experiment
Marcelo Bergolo, Rodrigo Ceni, Guillermo Cruces, Matias Giaccobasso, Ricardo Perez-Truglia
IZA Discussion Paper No. 11958
The Elasticity of Taxable Income: A Meta-Regression Analysis
Carina Neisser
IZA Discussion Paper No. 11668
Bribes vs. Taxes: Market Structure and Incentives
Francesco Amodio, Jieun Choi, Giacomo De Giorgi, Aminur Rahman
IZA Discussion Paper No. 11599
Nudging Businesses to Pay Their Taxes: Does Timing Matter?
Christian Gillitzer, Mathias Sinning
published in: Journal of Economic Behavior and Organization, 2020, 169, 284-300
IZA Discussion Paper No. 11536
Information Frictions and Learning Dynamics: Evidence from Tax Avoidance in Ecuador
Albrecht Bohne, Jan Sebastian Nimczik
IZA Discussion Paper No. 11535
Tax Evasion on a Social Network
Duccio Gamannossi degl’Innocenti, Matthew D. Rablen
IZA Discussion Paper No. 11120
Wealth Transfers and Tax Planning: Evidence for the German Bequest Tax
Eric Sommer
IZA Discussion Paper No. 10877
Too Lucky to Be True: Fairness Views under the Shadow of Cheating
Ivan Soraperra, Matthias Sutter, Claudia Zoller
IZA Discussion Paper No. 10857
Drivers of the Underground Economy around the Millienium: A Long Term Look for the United States
Rajeev K. Goel, James W. Saunoris, Friedrich Schneider
IZA Discussion Paper No. 10800
Eliciting Permanent and Transitory Undeclared Work from Matched Administrative and Survey Data
Peter Elek, János Köllő
IZA Discussion Paper No. 10795
Behavioral Insights and Business Taxation: Evidence from Two Randomized Controlled Trials
Nicholas Biddle, Katja Fels, Mathias Sinning
published in: Journal of Behavioral and Experimental Finance, 2018, 18, 30-49
IZA Discussion Paper No. 10667
Trends and Gradients in Top Tax Elasticities: Cross-Country Evidence, 1900–2014
Enrico Rubolino, Daniel Waldenström
IZA Discussion Paper No. 10666
Tax Progressivity and Top Incomes: Evidence from Tax Reforms
Enrico Rubolino, Daniel Waldenström
IZA Discussion Paper No. 10529
The Intergenerational Causal Effect of Tax Evasion: Evidence from the Commuter Tax Allowance in Austria
Wolfgang Frimmel, Martin Halla, Jörg Paetzold
revised version published in: Journal of the European Economic Association, 2019, 17 (6), 1843-1880,
IZA Discussion Paper No. 10281
Size and Development of the Shadow Economies of 157 Countries Worldwide: Updated and New Measures from 1999 to 2013
Mai Hassan, Friedrich Schneider
IZA Discussion Paper No. 10188
Preferences for Truth-Telling
Johannes Abeler, Daniele Nosenzo, Collin Raymond
IZA Discussion Paper No. 10067
On the Boundaries of the Shadow Economy: An Empirical Investigation
Eran Manes, Friedrich Schneider, Anat Tchetchik
IZA Discussion Paper No. 9820
Estimating the Size of the Shadow Economy: Methods, Problems and Open Questions
Friedrich Schneider, Andreas Buehn
IZA Discussion Paper No. 9443
Compliance Behavior in Networks: Evidence from a Field Experiment
Francesco Drago, Friederike Mengel, Christian Traxler
revised version forthcoming in: American Economic Journal: Applied Economics, 2020
IZA Discussion Paper No. 9085
The Hidden Costs of Tax Evasion: Collaborative Tax Evasion in Markets for Expert Services
Loukas Balafoutas, Adrian Beck, Rudolf Kerschbamer, Matthias Sutter
published in: Journal of Public Economics, 2015, 129, 14-25
IZA Discussion Paper No. 8907
Behavioral Responses to Taxation: Cigarette Taxes and Food Stamp Take-Up
Kyle Rozema, Nicolas R. Ziebarth
published as: "Taxing Consumption and the Take-Up of Public Assistance: The Case of Cigarette Taxes and Food Stamps," Journal of Law & Economics, 2017, 60(1):1-27.
IZA Discussion Paper No. 8448
Tax Morale
Erzo F.P. Luttmer, Monica Singhal
IZA Discussion Paper No. 8278
The Shadow Economy and Shadow Labor Force: A Survey of Recent Developments
Friedrich Schneider
IZA Discussion Paper No. 8198
Work and Tax Evasion Incentive Effects of Social Insurance Programs: Evidence from an Employment-Based Benefit Extension
Marcelo Bergolo, Guillermo Cruces
published in: Journal of Public Economics, 2014, 117, 211-228
IZA Discussion Paper No. 8137
Tax Incidence in the Presence of Tax Evasion
Philipp Doerrenberg, Denvil Duncan
IZA Discussion Paper No. 8094
Does Corruption Promote Emigration? An Empirical Examination
Arusha Cooray, Friedrich Schneider
IZA Discussion Paper No. 7917
Circumstantial Risk: Impact of Future Tax Evasion and Labor Supply Opportunities on Risk Exposure
Philipp Doerrenberg, Denvil Duncan, Christopher Zeppenfeld
revised version published in: Journal of Economic Behavior and Organization
IZA Discussion Paper No. 7760
Prospect Theory and Tax Evasion: A Reconsideration of the Yitzhaki Puzzle
Amedeo Piolatto, Matthew D. Rablen
published in: Theory and Decision, 2017, 82 (4), 543-565
IZA Discussion Paper No. 7591
Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico
Todd J. Kumler, Eric Verhoogen, Judith A. Frias
IZA Discussion Paper No. 7441
Democracy, Dictatorship and the Cultural Transmission of Political Values
Davide Ticchi, Thierry Verdier, Andrea Vindigni
IZA Discussion Paper No. 7255
The Impact of Tax Knowledge and Budget Spending Influence on Tax Compliance
Behnud Mir Djawadi, René Fahr
IZA Discussion Paper No. 6914
Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply
Philipp Doerrenberg, Denvil Duncan
substantially revised version published in: European Economic Review, 2014, 68, 48–70
IZA Discussion Paper No. 6912
Tax Reform in Georgia and the Size of the Shadow Economy
Karine Torosyan, Randall K. Filer
IZA Discussion Paper No. 6901
Measuring the Shadow Economy: Endogenous Switching Regression with Unobserved Separation
Tomáš Lichard, Jan Hanousek, Randall K. Filer
IZA Discussion Paper No. 6891
Shadow Economies in Highly Developed OECD Countries: What Are the Driving Forces?
Friedrich Schneider, Andreas Buehn
IZA Discussion Paper No. 6522
On the Reversibility of Structural Reforms
Nauro F. Campos, Roman Horváth
published in: Economics Letters, 2012, 117 (1), 217 - 219
IZA Discussion Paper No. 6423
The Shadow Economy and Work in the Shadow: What Do We (Not) Know?
Friedrich Schneider
IZA Discussion Paper No. 6313
Does Formal Work Pay? The Role of Labor Taxation and Social Benefit Design in the New EU Member States
Johannes Koettl, Michael Weber
published in: Research in Labor Economics, Vol. 34, 2012
IZA Discussion Paper No. 6224
Detecting Wage Under-reporting Using a Double Hurdle Model
Peter Elek, János Köllő, Balázs Reizer, Péter A. Szabó
published in: Informal Employment in Emerging a Transition Economies, Research in Labor Economics, 34,. Emerald Group Publishing Limited, 2012, 135-166
IZA Discussion Paper No. 5942
Underreporting of Earnings and the Minimum Wage Spike
Mirco Tonin
published in: IZA Journal of European Labor Studies, 2013, 2:2
IZA Discussion Paper No. 5769
The Shadow Economy and Shadow Economy Labor Force: What Do We (Not) Know?
Friedrich Schneider
IZA Discussion Paper No. 5660
Minimum Wage and Tax Evasion: Theory and Evidence
Mirco Tonin
published in: Journal of Public Economics, 2011, 95 (11-12), 1635-1651
IZA Discussion Paper No. 5609
Tax Evasion, Welfare Fraud, and "The Broken Windows" Effect: An Experiment in Belgium, France and the Netherlands
Mathieu Lefèbvre, Pierre Pestieau, Arno Riedl, Marie Claire Villeval
revised version published as 'Tax Evasion and Social Information: An Experiment in Belgium, France and the Netherlands' in: International Tax and Public Finance, 2014, 22, 401-425.
IZA Discussion Paper No. 5509
Too Low to Be True: The Use of Minimum Thresholds to Fight Tax Evasion
Mirco Tonin
published in: Clemens Fuest and George R. Zodrow (eds.), Critical Issues in Taxation and Development, Cambridge (MA), MIT press, 2013
IZA Discussion Paper No. 5384
Evaluation of the Underground Economy in Quebec: A Microeconomic Approach
Bernard Fortin, Guy Lacroix, Dominique Pinard
published in: International Economic Journal, 2010, 24 (4), 463-479
IZA Discussion Paper No. 5378
Progressive Taxation and Tax Morale
Philipp Doerrenberg, Andreas Peichl
revised version published in: Public Choice, 2013, 155 (3), 293-316
IZA Discussion Paper No. 4918
Tax Morale and Compliance Behavior: First Evidence on a Causal Link
Martin Halla
revised version published in: B.E. Journal of Economic Analysis & Policy, 2012, 12 (1), 1-27
IZA Discussion Paper No. 4843
The Link between the Intrinsic Motivation to Comply and Compliance Behavior: A Critical Appraisal of Existing Evidence
Martin Halla
published in: Friedrich Schneider (ed.), The Handbook on the Shadow Economy, Edward Elgar Publishing, 2011, 375-408
IZA Discussion Paper No. 4182
Corruption and the Shadow Economy: A Structural Equation Model Approach
Andreas Buehn, Friedrich Schneider
IZA Discussion Paper No. 4153
Why Pay Taxes When No One Else Does?
Gil S. Epstein, Ira N. Gang
published in: Review of Development Economics, 2010, 14 (2), 374-385
IZA Discussion Paper No. 4121
The Last Refuge of a Scoundrel? Patriotism and Tax Compliance
Kai A. Konrad, Salmai Qari
IZA Discussion Paper No. 3693
Lobbying, Corruption and Other Banes
Nauro F. Campos, Francesco Giovannoni
published as 'Political institutions, lobbying and corruption' in: Journal of Institutional Economics , 2017, 13 (4), 917-939
IZA Discussion Paper No. 3536
Taxes and Benefits: Two Distinct Options to Cheat on the State?
Martin Halla, Friedrich Schneider
revised version published in: Oxford Bulletin of Economics and Statistics, 2014, 76(3), 411–431
IZA Discussion Paper No. 3447
Tax Rates and Tax Evasion: An Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy
Bruno Chiarini, Elisabetta Marzano, Friedrich Schneider
revised version published as 'Tax Rate and Tax Evasion: An Empirical Analysis of the Long-run Aspects in Italy', in: European Journal of Law and Economics, 35(2) 2013, 273-293
IZA Discussion Paper No. 3306
MIMIC Models, Cointegration and Error Correction: An Application to the French Shadow Economy
Andreas Buehn, Friedrich Schneider
IZA Discussion Paper No. 3103
Tax Evasion: Cheating Rationally or Deciding Emotionally?
Giorgio Coricelli, Mateus Joffily, Claude Montmarquette, Marie Claire Villeval
revised version published as "Cheating, Emotions, and Rationality: An Experiment on Tax Evasion" in: Experimental Economics, 2010, 13(2), 226-247
IZA Discussion Paper No. 2563
Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis
Benno Torgler, Friedrich Schneider
IZA Discussion Paper No. 2541
The Impact of Tax Morale and Institutional Quality on the Shadow Economy
Benno Torgler, Friedrich Schneider
published in: Journal of Economic Psychology, 2009, 30 (2), 228-245
IZA Discussion Paper No. 2315
Shadow Economies and Corruption All Over the World: What Do We Really Know?
Friedrich Schneider
IZA Discussion Paper No. 2313
Lobbying, Corruption and Political Influence
Nauro F. Campos, Francesco Giovannoni
published in: Public Choice, 2007, 131 (1), 1-21
IZA Discussion Paper No. 2239
Corporate and Personal Income Tax Declarations
Laszlo Goerke
published in: International Tax and Public Finance, 2007, 14(3), 281-292
IZA Discussion Paper No. 2117
What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries
Benno Torgler, Friedrich Schneider
published in: Social Science Quarterly, 88(2) 2007, 443–470
IZA Discussion Paper No. 2093
Reform Redux: Measurement, Determinants and Reversals
Nauro F. Campos, Roman Horváth
published in: European Journal of Political Economy, 2012, 28 (2), 227-237
IZA Discussion Paper No. 1936
Corruption and the Shadow Economy: An Empirical Analysis
Axel Dreher, Friedrich Schneider
published in: Public Choice, 2010, 144 (1), 215–238
IZA Discussion Paper No. 1893
Unreported Labour
Erling Barth, Tone Ognedal
IZA Discussion Paper No. 1431
The Size of the Shadow Economies of 145 Countries all over the World: First Results over the Period 1999 to 2003
Friedrich Schneider
published in: Journal of Population Economics, 2007, 20 (3), 495 - 526
IZA Discussion Paper No. 1381
Living in Two Neighborhoods: Social Interactions in the Lab
Armin Falk, Urs Fischbacher, Simon Gächter
published in: Economic Inquiry, 2013, 51 (1), 563–578; doi:10.1111/j.1465-7295.2010.00332.x
IZA Discussion Paper No. 1359
Tax Evasion and Social Interactions
Bernard Fortin, Guy Lacroix, Marie Claire Villeval
published in: Journal of Public Economics, 2007, 91 (11-12), 2089-2112.
IZA Discussion Paper No. 1043
Shadow Economies around the World: What Do We Know?
Friedrich Schneider, Robert Klinglmair
IZA Discussion Paper No. 514
The Size and Development of the Shadow Economies of 22 Transition and 21 OECD Countries
Friedrich Schneider
IZA Discussion Paper No. 382
Tax Evasion in a Unionised Economy
Laszlo Goerke
IZA Discussion Paper No. 26
Increasing Shadow Economies all over the World - Fiction or Reality?
Dominik Enste, Friedrich Schneider
published in: Journal of Economic Literature, 2000, 38 (1), 77-114
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