IZA Discussion Papers

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. 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. 4223

Income Tax Flattening: Does It Help to Reduce the Shadow Economy?

Klara Sabirianova Peter

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

published in: Economica, 2012, 79 (315), 516-53

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. 3267

Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia

Yuriy Gorodnichenko, Jorge Martinez-Vazquez, Klara Sabirianova Peter

published in: Journal of Political Economy, 2009, 117(3), 504-554

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. 2239

Corporate and Personal Income Tax Declarations

Laszlo Goerke

published in: International Tax and Public Finance, 2007, 14(3), 281-292