IZA Discussion Papers

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

published as 'Taxing Consumption and the Take-Up of Public Assistance: The Case of Cigarette Taxes and Food Stamps' in: Journal of Law & Economics, 2017, 60 (1), 1-27.

IZA Discussion Paper No. 8448

Tax Morale

Erzo F.P. Luttmer, Monica Singhal

published in: Journal of Economic Perspectives, 2014, 28 (4), 149–168

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

published in: Journal of Population Economics, 2016, 29 (1), 293 - 310

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, 2015, 109, 85 - 100

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

published in: Review of Economics and Statistics, 2020, 102 (5), 881–896.

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

published in: Economics of Transition and Institutional Change, 2014, 22 (1), 179 - 210

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

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