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Cross-border tax evasion after the common reporting standard: Game over?. (2019). Stage, Barbara ; Spengel, Christoph ; Casi, Elisa.
In: ZEW Discussion Papers.
RePEc:zbw:zewdip:18036.

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  1. .

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  2. Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA). (2020). Markle, Kevin ; Lester, Rebecca ; de Simone, Lisa.
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:58:y:2020:i:1:p:105-153.

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  1. Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers. (2019). Erard, Brian ; Kirchler, Erich ; Kasper, Matthias ; Beer, Sebastian.
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  3. Tax morale and tax evasion reports. (2013). Russo, Francesco Flaviano .
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