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IZA Discussion Papers

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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 more than 17,000 papers, IZA's publication flagship is the most influential working paper series in labor economics.

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38 IZA Discussion Papers
IZA Discussion Paper No. 17722
The Unintended Consequences of Tax Code Complexity
Stephen Kastoryano
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
published in: Journal of Macroeconomics, 2020, 66, 103245
IZA Discussion Paper No. 13483
Welfare Improving Tax Evasion
Chiara Canta, Helmuth Cremer, Firouz Gahvari
published in: Scandinavian Journal of Economics, 2024, 126 (1), 98 - 126
IZA Discussion Paper No. 11714
Tax Morale and the Role of Social Norms and Reciprocity: Evidence from a Randomized Survey Experiment
Philipp Doerrenberg, Andreas Peichl
published in: FinanzArchiv (FA), 2022, 78 (1), 44-86
IZA Discussion Paper No. 11617
Where Does Profit Sharing Work Best? A Meta-Analysis on the Role of Unions, Culture, and Values
Chris Doucouliagos, Patrice Laroche, Douglas L. Kruse, T. D. Stanley
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. 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. 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. 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. 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. 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. 6910
Unequal Inequalities: Do Progressive Taxes Reduce Income Inequality?
Denvil Duncan, Klara Sabirianova Peter
published in: International Tax and Public Finance, 2016, 23 (4), 762 - 783
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. 6228
Tax Evasion, Minimum Wage Non-Compliance and Informality
Arnab K. Basu, Nancy H. Chau, Zahra Siddique
published in: Research in Labor Economics, 2012, 34, 1-53
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. 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. 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
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. 1893
Unreported Labour
Erling Barth, Tone Ognedal
IZA Discussion Paper No. 1359
Tax Evasion and Social Interactions
Bernard Fortin, Guy Lacroix, Marie Claire Villeval
revised version published in: Journal of Public Economics, 2007, 91 (11-12), 2089-2112.
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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