IZA Discussion Papers

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

published in: American Economic Journal, 2023, 15 (1), 110 - 153

IZA Discussion Paper No. 11958

The Elasticity of Taxable Income: A Meta-Regression Analysis

Carina Neisser

published in: Economic Journal, 2021, 131 (640), 3365- 3391

IZA Discussion Paper No. 11668

Bribes vs. Taxes: Market Structure and Incentives

Francesco Amodio, Jieun Choi, Giacomo De Giorgi, Aminur Rahman

published in: Journal of Comparative Economics 2022, 50 (2), 435-453

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

published in: Journal of Economic Behavior & Organization, 2020, 169, 79-91

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

Stefania Bortolotti, Ivan Soraperra, Matthias Sutter, Claudia Zoller

published online in: Review of Economics and Statistics, 29 November 2023

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

published in: Journal of Economic Inequality, 2020, 18, 261 - 289

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

published in: Econometrics, 2019, 87 (4), 1115–1153

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

published as 'Shadow Economy: Estimation Methods, Problems, Results and Open questions' in: Open Economics, 2018, 1, 1-29

IZA Discussion Paper No. 9443

Compliance Behavior in Networks: Evidence from a Field Experiment

Francesco Drago, Friederike Mengel, Christian Traxler

revised version published in: American Economic Journal: Applied Economics, 2020, 12 (2), 96 - 133

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