IZA Discussion Papers

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

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

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