Nothing Special   »   [go: up one dir, main page]

create a website
Production versus revenue efficiency with limited tax capacity: theory and evidence from Pakistan. (2015). Waseem, Mazhar ; Best, Michael ; Spinnewijn, Johannes ; Kleven, Henrik Jacobsen ; Brockmeyer, Anne .
In: LSE Research Online Documents on Economics.
RePEc:ehl:lserod:64916.

Full description at Econpapers || Download paper

Cited: 154

Citations received by this document

Cites: 40

References cited by this document

Cocites: 50

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. Firm responses to book income alternative minimum taxes. (2024). Richmond, Jordan.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:236:y:2024:i:c:s004727272400094x.

    Full description at Econpapers || Download paper

  2. Do firms benefit from public information services: Evidence from a tax hotline program in China. (2024). Shi, Xinzheng ; Mao, Jie ; Gao, Wenjing.
    In: China Economic Review.
    RePEc:eee:chieco:v:83:y:2024:i:c:s1043951x23001633.

    Full description at Econpapers || Download paper

  3. Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany. (2023). Ullmann, Robert ; Klimsa, Drahomir.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:30:y:2023:i:4:d:10.1007_s10797-022-09732-2.

    Full description at Econpapers || Download paper

  4. Tax evasion, efficiency, and bunching in the presence of enforcement notches. (2023). Hungerman, Daniel.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:30:y:2023:i:1:d:10.1007_s10797-021-09710-0.

    Full description at Econpapers || Download paper

  5. Does going cashless make you tax-rich? Evidence from India’s demonetization experiment. (2023). Warwick, Ross ; Nandi, Tushar ; Gadenne, Lucie ; Das, Satadru.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:224:y:2023:i:c:s0047272723000890.

    Full description at Econpapers || Download paper

  6. Overclaimed refunds, undeclared sales, and invoice mills: Nature and extent of noncompliance in a value-added tax. (2023). Waseem, Mazhar.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:218:y:2023:i:c:s0047272722001852.

    Full description at Econpapers || Download paper

  7. The $100 million nudge: Increasing tax compliance of firms using a natural field experiment. (2023). List, John ; Cardoza, Marvin ; Zentner, Alejandro ; Holz, Justin E.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:218:y:2023:i:c:s0047272722001815.

    Full description at Econpapers || Download paper

  8. Tax evasion policies and the demand for cash. (2023). Rainone, Edoardo.
    In: Journal of Macroeconomics.
    RePEc:eee:jmacro:v:76:y:2023:i:c:s0164070423000204.

    Full description at Econpapers || Download paper

  9. Corporate tax evasion: Evidence from international trade. (2023). Bussy, Adrien.
    In: European Economic Review.
    RePEc:eee:eecrev:v:159:y:2023:i:c:s001429212300199x.

    Full description at Econpapers || Download paper

  10. Sanitation and property tax compliance: Analyzing the social contract in Brazil. (2023). Kresch, Evan ; Gerard, Francois ; Best, Michael ; Walker, Mark ; Naritomi, Joana.
    In: Journal of Development Economics.
    RePEc:eee:deveco:v:160:y:2023:i:c:s0304387822001006.

    Full description at Econpapers || Download paper

  11. Estimating the Elasticity of Turnover from Bunching: Preferential Tax Regimes for Solo Self-employed in Italy. (2023). Alosa, Francesco.
    In: Working Papers.
    RePEc:bol:bodewp:wp1186.

    Full description at Econpapers || Download paper

  12. .

    Full description at Econpapers || Download paper

  13. .

    Full description at Econpapers || Download paper

  14. .

    Full description at Econpapers || Download paper

  15. Does going cashless make you tax-rich? Evidence from Indias demonetization experiment. (2022). Gadenne, Lucie ; Warwick, Ross ; Nandi, Tushar ; Das, Satadru.
    In: The Warwick Economics Research Paper Series (TWERPS).
    RePEc:wrk:warwec:1393.

    Full description at Econpapers || Download paper

  16. Welfare Analysis of Changing Notches: Evidence from Bolsa Família. (2022). Bergstrom, Katy Ann ; Dodds, William ; Robles, Juan Carlos.
    In: Policy Research Working Paper Series.
    RePEc:wbk:wbrwps:10117.

    Full description at Econpapers || Download paper

  17. Informality, Consumption Taxes and Redistribution. (2022). Jensen, Anders ; Gadenne, Lucie ; Bachas, Pierre.
    In: Working Papers.
    RePEc:qmw:qmwecw:945.

    Full description at Econpapers || Download paper

  18. Does going cashless make you tax-rich? Evidence from Indias demonetization experiment. (2022). Warwick, Ross ; Nandi, Tushar ; Gadenne, Lucie ; Das, Satadru.
    In: Working Papers.
    RePEc:qmw:qmwecw:943.

    Full description at Econpapers || Download paper

  19. Non-compliance notifications and taxpayer strategic behavior: evidence from Ecuador. (2022). Sanchez, Gonzalo.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:29:y:2022:i:3:d:10.1007_s10797-021-09677-y.

    Full description at Econpapers || Download paper

  20. Dividend tax credits and the elasticity of taxable income: evidence from small businesses. (2022). Gutierrezcubillos, Pablo.
    In: Working Papers.
    RePEc:inq:inqwps:ecineq2022-630.

    Full description at Econpapers || Download paper

  21. Firms as tax collectors. (2022). Tortarolo, Dario ; Garriga, Pablo.
    In: IFS Working Papers.
    RePEc:ifs:ifsewp:22/44.

    Full description at Econpapers || Download paper

  22. Debtor Fraud in Consumer Debt Renegotiation. (2022). Mikhed, Slava ; Raina, Sahil ; Scholnick, Barry ; Zhang, Man.
    In: Working Papers.
    RePEc:fip:fedpwp:94962.

    Full description at Econpapers || Download paper

  23. Vertical integration and production inefficiency in the presence of a gross receipts tax. (2022). Weber, Caroline ; Miller, Keaton ; Hansen, Benjamin.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:212:y:2022:i:c:s0047272722000950.

    Full description at Econpapers || Download paper

  24. Tax enforcement and the intended and unintended consequences of information disclosure. (2022). Seegert, Nathan ; Patel, Elena ; Konda, Laura.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:212:y:2022:i:c:s0047272722000925.

    Full description at Econpapers || Download paper

  25. The optimal sales threshold separating taxpayers by size in China. (2022). Zhao, Zhiqi.
    In: Economic Modelling.
    RePEc:eee:ecmode:v:117:y:2022:i:c:s0264999322002231.

    Full description at Econpapers || Download paper

  26. Targeting in tax behavior: Evidence from Rwandan firms. (2022). Tourek, Gabriel.
    In: Journal of Development Economics.
    RePEc:eee:deveco:v:158:y:2022:i:c:s0304387822000700.

    Full description at Econpapers || Download paper

  27. Does going cashless make you tax-rich? Evidence from India’s demonetization experiment. (2022). Gadenne, Lucie ; Warwick, R ; Nandi, T ; Das, S.
    In: CAGE Online Working Paper Series.
    RePEc:cge:wacage:605.

    Full description at Econpapers || Download paper

  28. How Distortive Are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT. (2022). Hou, Xipei ; Bilicka, Katarzyna Anna ; Xing, Jing.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_9511.

    Full description at Econpapers || Download paper

  29. Treatment Effects in Bunching Designs: The Impact of the Federal Overtime Rule on Hours. (2022). Goff, Leonard.
    In: Papers.
    RePEc:arx:papers:2205.10310.

    Full description at Econpapers || Download paper

  30. Local Elites as State Capacity: How City Chiefs Use Local Information to Increase Tax Compliance in the Democratic Republic of the Congo. (2022). Weigel, Jonathan L ; Tourek, Gabriel ; Bergeron, Augustin ; Balan, Pablo.
    In: American Economic Review.
    RePEc:aea:aecrev:v:112:y:2022:i:3:p:762-97.

    Full description at Econpapers || Download paper

  31. Real effects of an international tax reform for MNEs. (2021). Voeller, Dennis ; Simons, Dirk ; Ortmann, Regina.
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:265.

    Full description at Econpapers || Download paper

  32. An assessment of presumptive tax in Uganda: Evaluating the 2020 reform and four alternative reform scenarios using UGAMOD, a tax-benefit microsimulation model for Uganda. (2021). Rattenhuber, Pia ; Waiswa, Ronald ; Asiimwe, Wilson ; Mwesigye, Martin ; Arinaitwe, Isaac ; Kavuma, Susan ; Barugahara, Tina Kaidu ; Nalukwago, Milly Isingoma ; Ayo, Joseph Okello ; Noble, Michael ; Wright, Gemma ; Lastunen, Jesse.
    In: WIDER Working Paper Series.
    RePEc:unu:wpaper:wp-2021-163.

    Full description at Econpapers || Download

  33. VAT Notches, Voluntary Registration, and Bunching: Theory and U.K. Evidence. (2021). Liu, Li ; Almunia, Miguel ; Lockwood, Ben.
    In: The Review of Economics and Statistics.
    RePEc:tpr:restat:v:103:y:2021:i:1:p:151-164.

    Full description at Econpapers || Download paper

  34. Too high a price? Tax treaties with investment hubs in Sub-Saharan Africa. (2021). Beer, Sebastian ; Loeprick, Jan.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:28:y:2021:i:1:d:10.1007_s10797-020-09615-4.

    Full description at Econpapers || Download paper

  35. Willingness to Pay for Workplace Safety. (2021). Koenig, Felix ; Anelli, Massimo.
    In: IZA Discussion Papers.
    RePEc:iza:izadps:dp14919.

    Full description at Econpapers || Download paper

  36. Tax Incentives, R&D Manipulation, and Corporate Innovation Performance: Evidence from Listed Companies in China. (2021). Liu, Zhe ; Yin, Kedong ; Sun, Wenyan.
    In: Sustainability.
    RePEc:gam:jsusta:v:13:y:2021:i:21:p:11819-:d:664983.

    Full description at Econpapers || Download paper

  37. Small business tax compliance under third-party reporting. (2021). Alm, James ; Adhikari, Bibek ; Harris, Timothy F.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:203:y:2021:i:c:s004727272100150x.

    Full description at Econpapers || Download paper

  38. Public good provision and property tax compliance: Evidence from a natural experiment. (2021). Scartascini, Carlos ; Castro, Edgar ; Carrillo, Paul E.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:198:y:2021:i:c:s004727272100058x.

    Full description at Econpapers || Download paper

  39. Size-dependent policies and risky firm creation. (2021). Ando, Sakai.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:197:y:2021:i:c:s0047272721000402.

    Full description at Econpapers || Download paper

  40. The anatomy of behavioral responses to social assistance when informal employment is high. (2021). Cruces, Guillermo ; Bergolo, M.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:193:y:2021:i:c:s0047272720301778.

    Full description at Econpapers || Download paper

  41. Evading by any means? VAT enforcement and payroll tax evasion in China. (2021). Liu, Kevin ; Yang, Tian ; Nie, Zhuo.
    In: Journal of Economic Behavior & Organization.
    RePEc:eee:jeborg:v:185:y:2021:i:c:p:770-784.

    Full description at Econpapers || Download paper

  42. Clearing the bar: Improving tax compliance for small firms through target setting. (2021). Stantcheva, Stefanie ; Koumanakos, Evangelos ; Al-Karablieh, Yazan.
    In: Journal of International Economics.
    RePEc:eee:inecon:v:130:y:2021:i:c:s0022199621000295.

    Full description at Econpapers || Download paper

  43. Informality, Consumption Taxes and Redistribution. (2021). Gadenne, Lucie ; Bachas, Pierre ; Jensen, Anders.
    In: CID Working Papers.
    RePEc:cid:wpfacu:407.

    Full description at Econpapers || Download paper

  44. How do taxes affect the trading behavior of private investors? Evidence from individual portfolio data. (2020). Doerrenberg, Philipp ; Buhlmann, Florian ; Loos, Benjamin ; Voget, Johannes.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:20047.

    Full description at Econpapers || Download paper

  45. Why Guarantee Employment? Evidence from a Large Indian Public-Works Program. (2020). Zimmermann, Laura.
    In: GLO Discussion Paper Series.
    RePEc:zbw:glodps:504.

    Full description at Econpapers || Download paper

  46. Tax Responses at Low Taxable Incomes: Evidence from Germany. (2020). Schachtele, Simeon.
    In: Fiscal Studies.
    RePEc:wly:fistud:v:41:y:2020:i:2:p:411-439.

    Full description at Econpapers || Download paper

  47. Limited Tax Capacity and the Optimal Taxation of Firms. (2020). Mattos, Enlinson ; Arbex, Marcelo.
    In: Working Papers.
    RePEc:wis:wpaper:2008.

    Full description at Econpapers || Download paper

  48. Enlisting Employees in Improving Payroll Tax Compliance: Evidence from Mexico. (2020). Verhoogen, Eric ; Kumler, Todd ; Fras, Judith.
    In: The Review of Economics and Statistics.
    RePEc:tpr:restat:v:102:y:2020:i:5:p:881-896.

    Full description at Econpapers || Download paper

  49. Does Cutting the Tax Rate to Zero Induce Behavior Different from Other Tax Cuts? Evidence from Pakistan. (2020). Waseem, Mazhar.
    In: The Review of Economics and Statistics.
    RePEc:tpr:restat:v:102:y:2020:i:3:p:426-441.

    Full description at Econpapers || Download paper

  50. Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting. (2020). Stantcheva, Stefanie ; Koumanakos, Evangelos ; Al-Karablieh, Yazan.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:27770.

    Full description at Econpapers || Download paper

  51. The Structure of Business Taxation in China. (2020). Suarez, Juan Carlos ; Liu, Zhikuo ; He, Yuxuan ; Chen, Zhao ; Yi, Daniel.
    In: NBER Chapters.
    RePEc:nbr:nberch:14527.

    Full description at Econpapers || Download paper

  52. Labor Supply Responses to Learning the Tax and Benefit Schedule. (2020). Myhre, Andreas S ; Kostol, Andreas Ravndal.
    In: IZA Discussion Papers.
    RePEc:iza:izadps:dp13900.

    Full description at Econpapers || Download paper

  53. Effect of VAT Adoption on Manufacturing Firms in Ethiopia. (2020). Gebresilasse, Mesay ; Sow, Soule.
    In: International Journal of Economics and Finance.
    RePEc:ibn:ijefaa:v:12:y:2020:i:10:p:75.

    Full description at Econpapers || Download paper

  54. Limited tax capacity and the optimal taxation of firms. (2020). Mattos, Enlinson ; Arbex, Marcelo Aarestru.
    In: Textos para discussão.
    RePEc:fgv:eesptd:539.

    Full description at Econpapers || Download paper

  55. Minimum wage policy with optimal taxes and unemployment. (2020). Lavecchia, Adam.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:190:y:2020:i:c:s004727272030092x.

    Full description at Econpapers || Download paper

  56. Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting. (2020). Stantcheva, Stefanie ; Koumanakos, Evangelos ; Al-Karablieh, Yazan.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:15215.

    Full description at Econpapers || Download paper

  57. Tax Reforms and Inter-temporal Shifting of Corporate Income: Evidence from Tax Records in Slovakia. (2020). Lichard, Tomas ; Bukovina, Jaroslav ; Zudel, Branislav ; Palguta, Jan.
    In: CERGE-EI Working Papers.
    RePEc:cer:papers:wp660.

    Full description at Econpapers || Download paper

  58. Taxation and Supplier Networks : Evidence from India. (2019). Rathelot, Roland ; Gadenne, Lucie ; Nandi, Tushar K.
    In: The Warwick Economics Research Paper Series (TWERPS).
    RePEc:wrk:warwec:1208.

    Full description at Econpapers || Download paper

  59. Financial Constraints and Firm Tax Evasion. (2019). Alm, James ; Zhang, Kewei ; Liu, Yongzheng.
    In: Working Papers.
    RePEc:tul:wpaper:1901.

    Full description at Econpapers || Download paper

  60. Production efficiency and profit taxation. (2019). Laroque, Guy ; Gauthier, Stephane.
    In: Social Choice and Welfare.
    RePEc:spr:sochwe:v:52:y:2019:i:2:d:10.1007_s00355-018-1144-2.

    Full description at Econpapers || Download paper

  61. Tax Administration vs. Tax Rates: Evidence from Corporate Taxation in Indonesia. (2019). Olken, Benjamin ; Hanna, Rema ; Basri, Muhamad ; Felix, Mayara.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:26150.

    Full description at Econpapers || Download paper

  62. How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers. (2019). Pirttilä, Jukka ; Matikka, Tuomas ; Harju, Jarkko ; Boonzaaier, Wian ; Pirttila, Jukka.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:26:y:2019:i:5:d:10.1007_s10797-019-09550-z.

    Full description at Econpapers || Download paper

  63. Financial constraints and firm tax evasion. (2019). Liu, Yongzheng ; Alm, James ; Zhang, Kewei.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:26:y:2019:i:1:d:10.1007_s10797-018-9502-7.

    Full description at Econpapers || Download paper

  64. Tax Bunching at the Kink in the Presence of Low Capacity of Enforcement: Evidence from Uruguay. (2019). Burdín, Gabriel ; Bergolo, Marcelo ; Leites, Martin ; Giaccobasso, Matias ; de Rosa, Mauricio ; Burdin, Gabriel.
    In: IZA Discussion Papers.
    RePEc:iza:izadps:dp12286.

    Full description at Econpapers || Download paper

  65. VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence. (2019). Liu, Li ; Almunia, Miguel ; Lockwood, Ben.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2019/205.

    Full description at Econpapers || Download paper

  66. The Optimal Turnover Threshold and Tax Rate for SMEs. (2019). Wen, Jean-Francois ; Wei, Feng.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2019/098.

    Full description at Econpapers || Download paper

  67. Taxation and Supplier Networks: Evidence from India. (2019). Rathelot, Roland ; Nandi, Tushar ; Gadenne, Lucie.
    In: IFS Working Papers.
    RePEc:ifs:ifsewp:19/21.

    Full description at Econpapers || Download paper

  68. Consumers as tax auditors. (2019). Naritomi, Joana.
    In: LSE Research Online Documents on Economics.
    RePEc:ehl:lserod:101538.

    Full description at Econpapers || Download paper

  69. Compliance costs vs. tax incentives: Why do entrepreneurs respond to size-based regulations?. (2019). Matikka, Tuomas ; Harju, Jarkko ; Rauhanen, Timo.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:173:y:2019:i:c:p:139-164.

    Full description at Econpapers || Download paper

  70. Size-dependent tax enforcement and compliance: Global evidence and aggregate implications. (2019). Fattal Jaef, Roberto ; Bachas, Pierre ; Jensen, Anders.
    In: Journal of Development Economics.
    RePEc:eee:deveco:v:140:y:2019:i:c:p:203-222.

    Full description at Econpapers || Download paper

  71. VAT Notches, Voluntary Registration, and Bunching: Theory and UK Evidence. (2019). , Eddy ; Lockwood, Ben ; Liu, LI ; Almunia, Miguel.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:13983.

    Full description at Econpapers || Download paper

  72. Taxation and Supplier Networks: Evidence from India. (2019). Rathelot, Roland ; Gadenne, Lucie ; Nandi, Tushar .
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:13971.

    Full description at Econpapers || Download paper

  73. Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities. (2019). Vila-Belda, Jose ; Pomeranz, Dina.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:13688.

    Full description at Econpapers || Download paper

  74. Taxation and Supplier Networks: Evidence from India. (2019). Rathelot, Roland ; Gadenne, Lucie ; Nandi, Tushar K.
    In: CAGE Online Working Paper Series.
    RePEc:cge:wacage:428.

    Full description at Econpapers || Download paper

  75. Casting a Wider Tax Net: Experimental Evidence from Costa Rica. (2019). Kettle, Stewart ; Hernandez, Marco ; Smith, Spencer ; Brockmeyer, Anne.
    In: American Economic Journal: Economic Policy.
    RePEc:aea:aejpol:v:11:y:2019:i:3:p:55-87.

    Full description at Econpapers || Download paper

  76. Do Ration Shop Systems Increase Welfare? Theory and an Application to India. (2018). Gadenne, Lucie.
    In: The Warwick Economics Research Paper Series (TWERPS).
    RePEc:wrk:warwec:1149.

    Full description at Econpapers || Download paper

  77. Tax Revenues and the Fiscal Cost of Trade Liberalization, 1792-2006. (2018). Gadenne, Lucie ; Cagé, Julia ; Cage, Julia.
    In: Sciences Po publications.
    RePEc:spo:wpmain:info:hdl:2441/6flqrv4et09btppk9s58qgp979.

    Full description at Econpapers || Download paper

  78. Tax Rates and Tax Evasion. (2018). .
    In: South Asia Economic Journal.
    RePEc:sae:soueco:v:19:y:2018:i:2:p:229-250.

    Full description at Econpapers || Download paper

  79. Dynamic Bunching Estimation with Panel Data. (2018). Marx, Benjamin M.
    In: MPRA Paper.
    RePEc:pra:mprapa:88647.

    Full description at Econpapers || Download paper

  80. Who Understands The French Income Tax? Bunching Where Tax Liabilities Start. (2018). Lardeux, R.
    In: Documents de Travail de l'Insee - INSEE Working Papers.
    RePEc:nse:doctra:g2018-04.

    Full description at Econpapers || Download paper

  81. Information Frictions and Learning Dynamics: Evidence from Tax Avoidance in Ecuador. (2018). Nimczik, Jan Sebastian ; Bohne, Albrecht.
    In: IZA Discussion Papers.
    RePEc:iza:izadps:dp11536.

    Full description at Econpapers || Download paper

  82. The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa. (2018). Loeprick, Jan ; Beer, Sebastian.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2018/227.

    Full description at Econpapers || Download paper

  83. Can rationing increase welfare? Theory and an application to Indias ration shop system. (2018). Gadenne, Lucie.
    In: IFS Working Papers.
    RePEc:ifs:ifsewp:18/21.

    Full description at Econpapers || Download paper

  84. Production efficiency and profit taxation. (2018). Laroque, Guy ; Gauthier, Stephane.
    In: IFS Working Papers.
    RePEc:ifs:ifsewp:18/13.

    Full description at Econpapers || Download paper

  85. Firm types, price-setting strategies, and consumption-tax incidence?. (2018). Skans, Oskar ; Kosonen, Tuomas ; Harju, Jarkko.
    In: Working Paper Series.
    RePEc:hhs:ifauwp:2018_004.

    Full description at Econpapers || Download paper

  86. Tax Revenues and the Fiscal Cost of Trade Liberalization, 1792-2006. (2018). Gadenne, Lucie ; Cage, Julia.
    In: Post-Print.
    RePEc:hal:journl:hal-03391923.

    Full description at Econpapers || Download paper

  87. Pay for locally monitored performance? A welfare analysis for teacher attendance in Ugandan primary schools. (2018). Cilliers, Jacobus ; Zeitlin, Andrew ; Serneels, Pieter ; Leaver, Clare ; Kasirye, Ibrahim.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:167:y:2018:i:c:p:69-90.

    Full description at Econpapers || Download paper

  88. Firm types, price-setting strategies, and consumption-tax incidence. (2018). Skans, Oskar ; Harju, Jarkko ; Kosonen, Tuomas.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:165:y:2018:i:c:p:48-72.

    Full description at Econpapers || Download paper

  89. Taxes, informality and income shifting: Evidence from a recent Pakistani tax reform. (2018). Waseem, Mazhar.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:157:y:2018:i:c:p:41-77.

    Full description at Econpapers || Download paper

  90. Tax revenues and the fiscal cost of trade liberalization, 1792–2006. (2018). Gadenne, Lucie ; Cagé, Julia ; Cage, Julia.
    In: Explorations in Economic History.
    RePEc:eee:exehis:v:70:y:2018:i:c:p:1-24.

    Full description at Econpapers || Download paper

  91. Can Rationing Increase Welfare? Theory and An Application to Indias Ration Shop System. (2018). Gadenne, Lucie.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:13080.

    Full description at Econpapers || Download paper

  92. Pay for locally monitored performance? A welfare analysis for teacher attendance in Ugandan primary schools. (2018). Zeitlin, Andrew ; Serneels, Pieter ; KASIRYE, IBRAHIM ; Leaver, Clare ; Cilliers, Jacobus.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:12836.

    Full description at Econpapers || Download paper

  93. Do Ration Shop Systems Increase Welfare? Theory and an Application to India. (2018). Gadenne, Lucie.
    In: CAGE Online Working Paper Series.
    RePEc:cge:wacage:358.

    Full description at Econpapers || Download paper

  94. How do Small Firms Respond to Tax Schedule Discontinuities? Evidence from South African Tax Registers. (2018). Pirttilä, Jukka ; Matikka, Tuomas ; Harju, Jarkko ; Pirttila, Jukka ; Boonzaaier, Wian.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_7277.

    Full description at Econpapers || Download paper

  95. Tax Simplicity and Heterogeneous Learning. (2018). Lequien, Matthieu ; Akcigit, Ufuk ; Stantcheva, S ; Aghion, P.
    In: Working papers.
    RePEc:bfr:banfra:665.

    Full description at Econpapers || Download paper

  96. Do Ration Shop Systems Increase Welfare? Theory and an Application to India. (2018). Gadenne, Lucie.
    In: Economic Research Papers.
    RePEc:ags:uwarer:269083.

    Full description at Econpapers || Download paper

  97. .

    Full description at Econpapers || Download paper

  98. Learning Dynamics in Tax Bunching at the Kink: Evidence from Ecuador. (2017). Nimczik, Jan Sebastian ; Bohne, Albrecht.
    In: Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking.
    RePEc:zbw:vfsc17:168145.

    Full description at Econpapers || Download paper

  99. Differential Taxation and Occupational Choice. (2017). Pavan, Alessandro ; Lozachmeur, Jean-Marie ; Gomes, Renato .
    In: TSE Working Papers.
    RePEc:tse:wpaper:31550.

    Full description at Econpapers || Download paper

  100. Shades of Grey: Business Compliance with Fiscal and Labour Regulations. (2017). Mongrain, Steeve ; Cuff, Katherine ; Roberts, Joanne.
    In: Discussion Papers.
    RePEc:sfu:sfudps:dp17-07.

    Full description at Econpapers || Download paper

  101. Firm types, price-setting strategies, and consumption-tax incidence. (2017). Harju, Jarkko ; Kosonen, Tuomas ; Skans, Oskar Nordstrom.
    In: Working Papers.
    RePEc:pst:wpaper:311.

    Full description at Econpapers || Download paper

  102. Tax Simplicity and Heterogeneous Learning. (2017). Stantcheva, Stefanie ; Lequien, Matthieu ; Akcigit, Ufuk ; Aghion, Philippe.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:24049.

    Full description at Econpapers || Download paper

  103. Production Efficiency and Profit Taxation. (2017). Laroque, Guy ; Gauthier, Stephane.
    In: Working Papers.
    RePEc:hal:wpaper:halshs-01622337.

    Full description at Econpapers || Download paper

  104. Production Efficiency and Profit Taxation. (2017). Laroque, Guy ; Gauthier, Stephane.
    In: PSE Working Papers.
    RePEc:hal:psewpa:halshs-01622337.

    Full description at Econpapers || Download paper

  105. How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers. (2017). Pirttilä, Jukka ; Matikka, Tuomas ; Harju, Jarkko ; Pirttila, Jukka ; Boonzaaier, Wian.
    In: Working Papers.
    RePEc:fer:wpaper:85.

    Full description at Econpapers || Download paper

  106. Does credit-card information reporting improve small-business tax compliance?. (2017). Slemrod, Joel ; Hoopes, Jeffrey ; Sebastiani, Michael ; Reck, Daniel ; Collins, Brett .
    In: LSE Research Online Documents on Economics.
    RePEc:ehl:lserod:88183.

    Full description at Econpapers || Download paper

  107. Tax simplicity and heterogeneous learning. (2017). Lequien, Matthieu ; Akcigit, Ufuk ; Stantcheva, Stefanie ; Aghion, Philippe.
    In: LSE Research Online Documents on Economics.
    RePEc:ehl:lserod:86613.

    Full description at Econpapers || Download paper

  108. Optimal tax administration. (2017). Slemrod, Joel ; Keen, Michael.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:152:y:2017:i:c:p:133-142.

    Full description at Econpapers || Download paper

  109. Does credit-card information reporting improve small-business tax compliance?. (2017). Slemrod, Joel ; Sebastiani, Michael ; Reck, Daniel ; Hoopes, Jeffrey L ; Collins, Brett .
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:149:y:2017:i:c:p:1-19.

    Full description at Econpapers || Download paper

  110. Tax Simplicity and Heterogeneous Learning. (2017). Lequien, Matthieu ; Akcigit, Ufuk ; Stantcheva, Stefanie ; Aghion, Philippe.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:12471.

    Full description at Econpapers || Download paper

  111. Tax Revenues, Development, and the Fiscal Cost of Trade Liberalization, 1792-2006. (2017). Gadenne, Lucie ; Cage, Julia.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:12469.

    Full description at Econpapers || Download paper

  112. Responses of Firms to Tax, Administrative and Accounting Rules: Evidence from Armenia. (2017). Peichl, Andreas ; Asatryan, Zareh.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_6754.

    Full description at Econpapers || Download paper

  113. Tax Simplicity and Heterogeneous Learning. (2017). Lequien, Matthieu ; Akcigit, Ufuk ; Stantcheva, Stefanie ; Aghion, Philippe.
    In: CEP Discussion Papers.
    RePEc:cep:cepdps:dp1516.

    Full description at Econpapers || Download paper

  114. Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement. (2017). Pomeranz, Dina ; Carrillo, Paul ; Singhal, Monica .
    In: American Economic Journal: Applied Economics.
    RePEc:aea:aejapp:v:9:y:2017:i:2:p:144-64.

    Full description at Econpapers || Download paper

  115. Tax Me, but Spend Wisely? Sources of Public Finance and Government Accountability. (2017). Gadenne, Lucie.
    In: American Economic Journal: Applied Economics.
    RePEc:aea:aejapp:v:9:y:2017:i:1:p:274-314.

    Full description at Econpapers || Download paper

  116. Working Paper 290 - Building Fiscal Capacity The role of ICT. (2017). Abebe, Abebe ; Ali, Merima ; Firew, Woldeyes ; Abdulaziz, Shifa ; Merima, Ali.
    In: Working Paper Series.
    RePEc:adb:adbwps:2404.

    Full description at Econpapers || Download paper

  117. Responses of firms to tax, administrative and accounting rules: Evidence from Armenia. (2016). Peichl, Andreas ; Asatryan, Zareh.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:16065.

    Full description at Econpapers || Download paper

  118. Tax Revenues, Development, and the Fiscal Cost of Trade Liberalization, 1792-2006. (2016). Gadenne, Lucie ; Cagé, Julia ; Cage, Julia.
    In: The Warwick Economics Research Paper Series (TWERPS).
    RePEc:wrk:warwec:1132.

    Full description at Econpapers || Download paper

  119. Tax Me, But Spend Wisely? Sources of Public Finance and Government Accountability. (2016). Gadenne, Lucie.
    In: The Warwick Economics Research Paper Series (TWERPS).
    RePEc:wrk:warwec:1131.

    Full description at Econpapers || Download paper

  120. Taxation, information, and withholding : evidence from Costa Rica. (2016). Brockmeyer, Anne ; Hernandez, Marco .
    In: Policy Research Working Paper Series.
    RePEc:wbk:wbrwps:7600.

    Full description at Econpapers || Download paper

  121. How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers. (2016). Pirttilä, Jukka ; Matikka, Tuomas ; Harju, Jarkko ; Pirttila, Jukka ; Boonzaaier, Wian.
    In: WIDER Working Paper Series.
    RePEc:unu:wpaper:wp2016-036.

    Full description at Econpapers || Download paper

  122. Are less developed countries more exposed to multinational tax avoidance? Method and evidence from micro-data. (2016). Wier, Ludvig ; Torslov, Thomas ; Johannesen, Niels.
    In: WIDER Working Paper Series.
    RePEc:unu:wpaper:wp2016-010b.

    Full description at Econpapers || Download paper

  123. Are less developed countries more exposed to multinational tax avoidance? Method and evidence from micro-data. (2016). Wier, Ludvig ; Torslov, Thomas ; Johannesen, Niels.
    In: WIDER Working Paper Series.
    RePEc:unu:wpaper:wp2016-010a.

    Full description at Econpapers || Download paper

  124. Are less developed countries more exposed to multinational tax avoidance? Method and evidence from micro-data. (2016). Johannesen, Niels ; Torslov, Thomas ; Wier, Ludvig .
    In: WIDER Working Paper Series.
    RePEc:unu:wpaper:wp2016-010.

    Full description at Econpapers || Download paper

  125. How do small firms respond to tax schedule discontinuities?: Evidence from South African tax registers. (2016). Pirttilä, Jukka ; Matikka, Tuomas ; Harju, Jarkko ; Boonzaaier, Wian.
    In: WIDER Working Paper Series.
    RePEc:unu:wpaper:wp-2016-36.

    Full description at Econpapers || Download paper

  126. Are less developed countries more exposed to multinational tax avoidance?: Method and evidence from micro-data. (2016). Torslov, Thomas ; Johannesen, Niels ; Wier, Ludvig.
    In: WIDER Working Paper Series.
    RePEc:unu:wpaper:wp-2016-10.

    Full description at Econpapers || Download paper

  127. Dual Corporate Tax Evasion. (2016). Mongrain, Steeve ; Cuff, Katherine ; Roberts, Joanne.
    In: Discussion Papers.
    RePEc:sfu:sfudps:dp16-12.

    Full description at Econpapers || Download paper

  128. Informal Labor and the Efficiency Cost of Social Programs: Evidence from the Brazilian Unemployment Insurance Program. (2016). Gonzaga, Gustavo ; Gerard, Franois.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:22608.

    Full description at Econpapers || Download paper

  129. Pay for Locally Monitored Performance? A Welfare Analysis for Teacher Attendance in Ugandan Primary Schools. (2016). Zeitlin, Andrew ; Serneels, Pieter ; KASIRYE, IBRAHIM ; Leaver, Clare ; Cilliers, Jacobus.
    In: IZA Discussion Papers.
    RePEc:iza:izadps:dp10118.

    Full description at Econpapers || Download paper

  130. Tax farming redux: experimental evidence on performance pay for tax collectors. (2016). Olken, Benjamin A ; Khwaja, Asim I ; Khan, Adnan Q.
    In: LSE Research Online Documents on Economics.
    RePEc:ehl:lserod:66265.

    Full description at Econpapers || Download paper

  131. Tax Revenues, Development, and the Fiscal Cost of Trade Liberalization, 1792-2006. (2016). Gadenne, Lucie ; Cagé, Julia ; Cage, Julia.
    In: CAGE Online Working Paper Series.
    RePEc:cge:wacage:303.

    Full description at Econpapers || Download paper

  132. Tax Me, But Spend Wisely? Sources of Public Finance and Government Accountability. (2016). Gadenne, Lucie.
    In: CAGE Online Working Paper Series.
    RePEc:cge:wacage:289.

    Full description at Econpapers || Download paper

  133. The Effects of Size-Based Regulation on Small Firms: Evidence from VAT Threshold. (2016). Matikka, Tuomas ; Harju, Jarkko ; Rauhanen, Timo .
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_6115.

    Full description at Econpapers || Download paper

  134. Tax Me, But Spend Wisely? Sources of Public Finance and Government Accountability. (2016). Gadenne, Lucie.
    In: Economic Research Papers.
    RePEc:ags:uwarer:269315.

    Full description at Econpapers || Download paper

  135. Tax Revenues, Development, and the Fiscal Cost of Trade Liberalization, 1792-2006. (2016). Gadenne, Lucie ; Cagé, Julia ; Cage, Julia.
    In: Economic Research Papers.
    RePEc:ags:uwarer:269314.

    Full description at Econpapers || Download paper

  136. Pay For Locally Monitored Performance- A Welfare Analysis for Teacher Attendance in Ugandan Primary Schools. (2016). Serneels, Pieter ; KASIRYE, IBRAHIM ; Ibrahim, Kasirye ; Andrew, Zeitlink ; Clare, Leaver ; Jacobus, Cilliers .
    In: Occasional Papers.
    RePEc:ags:eprcop:244098.

    Full description at Econpapers || Download paper

  137. Under the Radar: The Effects of Monitoring Firms on Tax Compliance. (2015). Almunia, Miguel ; Lopez-Rodriguez, David.
    In: The Warwick Economics Research Paper Series (TWERPS).
    RePEc:wrk:warwec:1070.

    Full description at Econpapers || Download paper

  138. Value-Addes Tax and Shadow Economy : the Role of Input-Output Linkages (revision of CentER Discussion Paper 2013-036). (2015). Hoseini, Mohammad.
    In: Discussion Paper.
    RePEc:tiu:tiucen:56358907-5e47-49f6-9a74-f59c0b69c49b.

    Full description at Econpapers || Download paper

  139. A Review of critical issues on tax design and tax administration in a global economy and developing countries.. (2015). Hindriks, Jean ; Godin, Matteo .
    In: BeFinD Working Papers.
    RePEc:nam:befdwp:0107.

    Full description at Econpapers || Download paper

  140. A Review of Critical Issues on Tax Design and Tax Administration in a Global Economy and Developing Countries. (2015). Hindriks, Jean ; Godin, M.
    In: CORE Discussion Papers.
    RePEc:cor:louvco:2015028.

    Full description at Econpapers || Download paper

  141. Building fiscal capacity in developing countries: Evidence on the role of information technology. (2015). Abebe, Abebe ; Ali, Merima ; Woldeyes, Firew ; Shimeles, Abebe ; Shifa, Abdulaziz B.
    In: CMI Working Papers.
    RePEc:chm:wpaper:wp2015-12.

    Full description at Econpapers || Download paper

  142. Under the Radar: The Effects of Monitoring Firms on Tax Compliance. (2015). Almunia, Miguel ; Lopez-Rodriguez, David.
    In: CAGE Online Working Paper Series.
    RePEc:cge:wacage:245.

    Full description at Econpapers || Download paper

  143. Under the Radar: The Effects of Monitoring Firms on Tax Compliance. (2015). Almunia, Miguel ; Lopez-Rodriguez, David.
    In: Economic Research Papers.
    RePEc:ags:uwarer:270213.

    Full description at Econpapers || Download paper

  144. Tax Revenues, Development, and the Fiscal Cost of Trade Liberalization, 1792-2006. (2014). Gadenne, Lucie ; Cagé, Julia ; Cage, Julia.
    In: Sciences Po publications.
    RePEc:spo:wpmain:info:hdl:2441/4icc4hr7684k8f6u7csmfuve2.

    Full description at Econpapers || Download paper

  145. Tax Farming Redux: Experimental Evidence on Performance Pay for Tax Collectors. (2014). Olken, Benjamin ; Khwaja, Asim ; Khan, Adnan Q..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:20627.

    Full description at Econpapers || Download paper

  146. Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico. (2013). Verhoogen, Eric ; Frias, Judith A. ; Kumler, Todd .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:19385.

    Full description at Econpapers || Download paper

  147. Taxes, Informality and Income Shifting: Evidence from a Recent Pakistani Tax Reform. (2013). Waseem, Mazhar.
    In: 2013 Papers.
    RePEc:jmp:jm2013:pwa641.

    Full description at Econpapers || Download paper

  148. Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico. (2013). Verhoogen, Eric ; Frias, Judith A. ; Kumler, Todd J..
    In: IZA Discussion Papers.
    RePEc:iza:izadps:dp7591.

    Full description at Econpapers || Download paper

  149. Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico. (2013). Verhoogen, Eric ; Kumler, Todd ; Frias, Judith A.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:9622.

    Full description at Econpapers || Download paper

  150. The investment effect of taxation: evidence from a corporate tax kink. (2013). Brockmeyer, Anne .
    In: Working Papers.
    RePEc:btx:wpaper:1317.

    Full description at Econpapers || Download paper

References

References cited by this document

  1. ALLINGHAM, MICHAEL G., & SANDMO, AGNAR. 1972. Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 1, 323–338.

  2. ANDREONI, JAMES, ERARD, BRIAN, & FEINSTEIN, JONATHAN. 1998. Tax complicance. Journal of Economic Literature, 36, 818–860.

  3. AUERBACH, ALAN J. 2002. Taxation and Corporate Financial Policy. Chap. 8, pages 1251–1292 of: AUERBACH, ALAN J., & FELDSTEIN, MARTIN (eds), Handbook of Public Economics, Volume 3.

  4. AUERBACH, ALAN J., DEVEREUX, MICHAEL P., & SIMPSON, HELEN. 2010. Taxing Corporate Income. Chap.
    Paper not yet in RePEc: Add citation now
  5. BAUNSGAARD, THOMAS, & KEEN, MICHAEL. 2010. Tax revenue and (or?) trade liberalization. Journal of Public Economics, 94(9-10), 563–577.

  6. BESLEY, TIMOTHY, & PERSSON, TORSTEN. 2013. Taxation and Development. Chapter for Handbook of Public Economics, Vol. 5. forthcoming.

  7. BURGSTAHLER, DAVID, & DICHEV, ILIA. 1997. Earnings Management to Avoid Earnings Decreases and Losses. Journal of Accounting and Economics, 99–126.

  8. CAGE, JULIA, & GADENNE, LUCIE. 2012. The Fiscal Cost of Trade Liberalization. Working paper.

  9. CARRILLO, PAUL, POMERANZ, DINA, & SINGHAL, MONICA. 2014. Tax Me if You Can: Evidence on Firm Misreporting Behavior and Evasion Substitution. Working Paper, Harvard University.
    Paper not yet in RePEc: Add citation now
  10. CHETTY, RAJ, FRIEDMAN, JOHN, OLSEN, TORE, & PISTAFERRI, LUIGI. 2011. Adjustment Costs, Firm Responses, and Micro vs. Macro Labor Supply Elasticities: Evidence from Danish Tax Records. Quarterly Journal of Economics, 126, 749–804.

  11. CHETTY, RAJ. 2009. Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance. American Economic Journal: Economic Policy, 1(2), 31–52.

  12. DHARMAPALA, DHAMMIKA, SLEMROD, JOEL, & WILSON, JOHN DOUGLAS. 2011. Tax Policy and the Missing Middle: Optimal Tax Remittance with Firm-Level Administrative Costs. Journal of Public Economics, 72, 1036–1047.

  13. DIAMOND, PETER A, & MIRRLEES, JAMES A. 1971. Optimal Taxation and Public Production I: Production Efficiency. American Economic Review, 61(1), 8–27.

  14. EMRAN, M. SHAHE, & STIGLITZ, JOSEPH E. 2005. On Selective Indirect Tax Reform in Developing Countries.

  15. FEDERAL TAX OMBUDSMAN. 2013. Federal Tax Ombudsman’s Order in Review Appeal No. 12/2012. Quoted in Tax Review, October 2013, page TN. 1543, http://www.karachitaxbar.com/images/Newsletter01.10.
    Paper not yet in RePEc: Add citation now
  16. FELDSTEIN, MARTIN. 1999. Tax Avoidance And The Deadweight Loss Of The Income Tax. The Review of Economics and Statistics, 81(4), 674–680.

  17. GORDON, ROGER, & LI, WEI. 2009. Tax structures in developing countries: Many puzzles and a possible explanation. Journal of Public Economics, 93(7-8), 855–866.

  18. GRUBER, JONATHAN, & RAUH, JOSHUA. 2007. How Elastic is the Corporate Income Tax Base? In: HINES, JAMES R., AUERBACH, ALAN, & SLEMROD, JOEL (eds), Taxing corporate income in the 21st century. Cambridge University Press.

  19. HASSETT, KEVIN A., & HUBBARD, R. GLENN. 2002. Tax Policy and Business Investment. Chap. 9, pages 1293–1343 of: AUERBACH, ALAN J., & FELDSTEIN, MARTIN (eds), Handbook of Public Economics, Volume 3.

  20. Journal of Public Economics, 89, 599–623. ERNST & YOUNG. 2013. Worldwide Corporate Tax Guide. Tech. rept. Ernst & Young.
    Paper not yet in RePEc: Add citation now
  21. KEEN, MICHAEL. 2013. Targeting, Cascading and Indirect Tax Design. IMF Working Paper 13/57.

  22. KLEVEN, HENRIK J., & WASEEM, MAZHAR. 2013. Using Notches to Uncover Optimization Frictions and Structural Elasticities: Theory and Evidence from Pakistan. Quarterly Journal of Economics, 128, 669–723.

  23. KLEVEN, HENRIK JACOBSEN, KNUDSEN, MARTIN B., KREINER, CLAUS THUSTRUP, PEDERSEN, SØREN, & SAEZ, EMMANUEL. 2011. Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark. Econometrica, 79(3), 651–692.

  24. KLEVEN, HENRIK JACOBSEN, KREINER, CLAUS THUSTRUP, & SAEZ, EMMANUEL. 2009. Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries. NBER Working paper 15218.

  25. KOPCZUK, WOJCIECH, & SLEMROD, JOEL. 2006. Putting Firms into Optimal Tax Theory. American Economic Review Papers and Proceedings, 96(2), 130–134.

  26. KUMLER, TODD, VERHOOGEN, ERIC, & FRÍAS, JUDITH. 2013. Enlisting Employees in Improving Payroll-Tax Compliance: Evidence from Mexico. Working Paper, Columbia University.

  27. MAYSHAR, JORAM. 1991. Taxation with Costly Administration. Scandinavian Journal of Economics, 93, 75–88.

  28. MUNK, KNUD JØRGEN. 1978. Optimal Taxation and Pure Profit. The Scandinavian Journal of Economics, 80, 1–19.

  29. MUNK, KNUD JØRGEN. 1980. Optimal Taxation With Some Non-Taxable Commodities. The Review of Economic Studies, 47, 755–765.

  30. POMERANZ, DINA. 2013. No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax. Working Paper, Harvard Business School.

  31. SAEZ, EMMANUEL, SLEMROD, JOEL, & GIERTZ, SETH. 2012. The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review. Journal of Economic Literature, 50, 3–50.

  32. SAEZ, EMMANUEL. 2010. Do Taxpayers Bunch at Kink Points? American Economic Journal: Economic Policy, 2(3).

  33. SLEMROD, JOEL, & WEBER, CAROLINE. 2012. Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy. International Tax and Public Finance, 19(1), 25–53.

  34. SLEMROD, JOEL, & YITZHAKI, SHLOMO. 2002. Tax avoidance, evasion, and administration. Chap. 22, pages 1423–1470 of: AUERBACH, A. J., & FELDSTEIN, M. (eds), Handbook of Public Economics. Handbook of Public Economics, vol. 3. Elsevier.

  35. SLEMROD, JOEL, BLUMENTHAL, MARSHA, & CHRISTIAN, CHARLES. 2001. Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota. Journal of Public Economics, 79(3), 455–483.

  36. SLEMROD, JOEL. 2001. A General Model of the Behavioral Response to Taxation. International Tax and Public Finance, 8, 119–128.

  37. STIGLITZ, JOSEPH E., & DASGUPTA, PARTHA. 1971. Differential Taxation, Public Goods, and Economic Efficiency. The Review of Economic Studies, 38, 151–174.

  38. WASEEM, MAZHAR. 2013. Taxes, Informality and Income Shifting: Evidence from a Recent Pakistani Tax Reform.

  39. Working Paper, London School of Economics. WORLD BANK. 2009. Pakistan Tax Policy Report: Tapping Tax Bases for Development. Tech. rept. World Bank.

  40. YITZHAKI, SHLOMO. 1974. Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 3, 201–202.

Cocites

Documents in RePEc which have cited the same bibliography

  1. Trade misreporting: Evidence from Pakistani importers. (2024). Liaqat, Zara ; Hussain, Karrar ; Khan, Bilal M.
    In: The World Economy.
    RePEc:bla:worlde:v:47:y:2024:i:2:p:390-414.

    Full description at Econpapers || Download paper

  2. Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers. (2019). Erard, Brian ; Kirchler, Erich ; Kasper, Matthias ; Beer, Sebastian.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2019/223.

    Full description at Econpapers || Download paper

  3. Market Abuse Directive and Insider Trading: Evidence from Italian Tender Offers. (2016). Pattitoni, Pierpaolo ; Patuelli, Roberto ; Ferretti, Riccardo.
    In: Working Paper series.
    RePEc:rim:rimwps:16-16.

    Full description at Econpapers || Download paper

  4. Tax morale and tax evasion reports. (2013). Russo, Francesco Flaviano .
    In: Economics Letters.
    RePEc:eee:ecolet:v:121:y:2013:i:1:p:110-114.

    Full description at Econpapers || Download paper

  5. Taxpayers Response to Warnings of a Possible Tax Audit: Do They Change Their Compliance Behavior?. (2010). Niu, Yongzhi.
    In: MPRA Paper.
    RePEc:pra:mprapa:25551.

    Full description at Econpapers || Download paper

  6. Wages and Sanctions against Hierarchical Corruption. (2007). KANSO, Fadi .
    In: CAE Working Papers.
    RePEc:cgm:wpaper:51.

    Full description at Econpapers || Download paper

  7. Tax-tariff reform with costs of tax administration. (2006). Munk, Knud.
    In: Economics Working Papers.
    RePEc:aah:aarhec:2006-14.

    Full description at Econpapers || Download paper

  8. Tax Compliance as a Social Norm and the Deterrent Effect of Investigations. (2005). Ratto, Marisa ; Ulph, David ; Thomas, Richard.
    In: The Centre for Market and Public Organisation.
    RePEc:bri:cmpowp:05/127.

    Full description at Econpapers || Download paper

  9. Tax-tariff reform with costs of tax administration. (2005). Munk, Knud.
    In: Economics Working Papers.
    RePEc:aah:aarhec:2005-21.

    Full description at Econpapers || Download paper

  10. Capital Subsidies and the Underground Economy. (2005). Marzano, Elisabetta ; Chiarini, Bruno ; Busato, Francesco ; de Angelis, Pasquale.
    In: Economics Working Papers.
    RePEc:aah:aarhec:2005-10.

    Full description at Econpapers || Download paper

  11. A contest with the taxman - The impact of tax rates on tax evasion and wastefully invested resources. (2004). Bayer, Ralph-C.
    In: Public Economics.
    RePEc:wpa:wuwppe:0412010.

    Full description at Econpapers || Download paper

  12. Moral constraints and the evasion of income tax. (2004). Bayer, Ralph-C.
    In: Public Economics.
    RePEc:wpa:wuwppe:0412008.

    Full description at Econpapers || Download paper

  13. Tax Evasion in Interrelated Taxes. (2004). Esteller-Moré, Alejandro.
    In: Public Economics.
    RePEc:wpa:wuwppe:0401001.

    Full description at Econpapers || Download paper

  14. The Intriguing Nexus Between Corruption and Capital Account Restrictions. (2004). Siemers, Lars ; Dreher, Axel.
    In: Development and Comp Systems.
    RePEc:wpa:wuwpdc:0306004.

    Full description at Econpapers || Download paper

  15. Corporate Tax Evasion with Agency Costs. (2004). Slemrod, Joel ; Crocker, Keith J..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:10690.

    Full description at Econpapers || Download paper

  16. Tax Evasion and Social Interactions. (2004). Villeval, Marie Claire ; Lacroix, Guy ; Fortin, Bernard.
    In: IZA Discussion Papers.
    RePEc:iza:izadps:dp1359.

    Full description at Econpapers || Download paper

  17. Globalisation, inequality and redistribution. (2004). Cappelen, Alexander ; Bjorvatn, Kjetil.
    In: Memorandum.
    RePEc:hhs:osloec:2004_016.

    Full description at Econpapers || Download paper

  18. Tax Morale and Optimal Taxation. (2004). Sausgruber, Rupert ; Güth, Werner ; Gueth, Werner.
    In: Papers on Strategic Interaction.
    RePEc:esi:discus:2004-12.

    Full description at Econpapers || Download paper

  19. Tax Evasion and Corruption in Tax Administration. (2003). Martina, Riccardo ; D'Amato, Marcello ; Acconcia, Antonio.
    In: Public Economics.
    RePEc:wpa:wuwppe:0310001.

    Full description at Econpapers || Download paper

  20. The Politics of Tax Administration: Evidence from Spain. (2003). Esteller-Moré, Alejandro.
    In: Public Economics.
    RePEc:wpa:wuwppe:0303004.

    Full description at Econpapers || Download paper

  21. Corruption and Tax Evasion with Competitive Bribes. (2003). Martina, Riccardo ; D'Amato, Marcello ; Acconcia, Antonio.
    In: CSEF Working Papers.
    RePEc:sef:csefwp:112.

    Full description at Econpapers || Download paper

  22. The Impact of Federal Tax Credits for Higher Education Expenses. (2003). Long, Bridget.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:9553.

    Full description at Econpapers || Download paper

  23. Specious Confidence after Tax Audits: A Contribition to the Dynamics of Compliance. (2003). Maciejovsky, Boris ; Schwarzenberger, Herbert ; Kirchler, Erich.
    In: Papers on Strategic Interaction.
    RePEc:esi:discus:2003-14.

    Full description at Econpapers || Download paper

  24. Voting on Redistribution with Tax Evasion. (2003). Borck, Rainald.
    In: Discussion Papers of DIW Berlin.
    RePEc:diw:diwwpp:dp329.

    Full description at Econpapers || Download paper

  25. Sticks and Carrots. (2003). Cowell, Frank.
    In: STICERD - Distributional Analysis Research Programme Papers.
    RePEc:cep:stidar:68.

    Full description at Econpapers || Download paper

  26. Quality of Government Services and the Civic Duty to Pay Taxes in the Czech and Slovak Republics, and other Transition Countries. (2002). Palda, Filip ; Hanousek, Jan.
    In: Public Economics.
    RePEc:wpa:wuwppe:0209007.

    Full description at Econpapers || Download paper

  27. Why People Evade Taxes in the Czech and Slovak Republics: A Tale of Twins. (2002). Palda, Filip ; Hanousek, Jan.
    In: Public Economics.
    RePEc:wpa:wuwppe:0205003.

    Full description at Econpapers || Download paper

  28. Optimal Provision of Public Goods with Rank Dependent Expected Utility.. (2002). Eide, Erling.
    In: Memorandum.
    RePEc:hhs:osloec:2003_003.

    Full description at Econpapers || Download paper

  29. Tax Evasion and Work in the Underground Sector. (2002). Smith, Nina ; Graversen, Ebbe.
    In: CLS Working Papers.
    RePEc:hhs:aarcls:2001_002.

    Full description at Econpapers || Download paper

  30. Tax competition and tax harmonization with evasion. (2002). Hernandez-Murillo, Ruben ; Gandelman, Nestor.
    In: Working Papers.
    RePEc:fip:fedlwp:2002-015.

    Full description at Econpapers || Download paper

  31. Tax Evasion and Trust. (2001). Wintrobe, Ronald.
    In: UWO Department of Economics Working Papers.
    RePEc:uwo:uwowop:200111.

    Full description at Econpapers || Download paper

  32. Tax Rates and Tax Evasion: Evidence from Missing Imports in China. (2001). Wei, Shang-Jin ; Fisman, Raymond.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:8551.

    Full description at Econpapers || Download paper

  33. Are For-Profit Hospitals Really Different? Medicare Upcoding and Market Structure. (2001). Skinner, Jonathan ; Silverman, Elaine.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:8133.

    Full description at Econpapers || Download paper

  34. Tax avoidance, tax evasion, and tax flight: Do legal differences matter?. (2001). schneider, friedrich ; Maciejovsky, Boris ; Kirchler, Erich.
    In: Economics working papers.
    RePEc:jku:econwp:2001_04.

    Full description at Econpapers || Download paper

  35. Rank dependent expected utility models of tax evasion.. (2001). Eide, Erling.
    In: ICER Working Papers.
    RePEc:icr:wpicer:27-2001.

    Full description at Econpapers || Download paper

  36. Wages, Unemployment, and the Underground Economy. (2001). Larsen, Birthe ; Kolm, Ann-Sofie.
    In: Working Paper Series.
    RePEc:hhs:uunewp:2001_008.

    Full description at Econpapers || Download paper

  37. Tax evasion, corruption, and the remuneration of heterogeneous inspectors. (2000). Wane, Waly.
    In: Policy Research Working Paper Series.
    RePEc:wbk:wbrwps:2394.

    Full description at Econpapers || Download paper

  38. Taxes, Risk-Aversion, and the Size of the Underground Economy: A Nonparametric Analysis With New Zealand Data. (2000). Giles, David ; Johnson, Betty J..
    In: Econometrics Working Papers.
    RePEc:vic:vicewp:0006.

    Full description at Econpapers || Download paper

  39. Modelling the Underground Economies in Canada and New Zealand: A Comparative Analysis. (2000). Tedds, Lindsay ; Giles, David.
    In: Econometrics Working Papers.
    RePEc:vic:vicewp:0003.

    Full description at Econpapers || Download paper

  40. Measuring the Performance of Chiles Tax Administration. (2000). Serra, Pablo.
    In: Documentos de Trabajo.
    RePEc:edj:ceauch:77.

    Full description at Econpapers || Download paper

  41. Tax Evasion and Trust. (2000). Mongrain, Steeve ; Marceau, Nicolas ; Boadway, Robin.
    In: Cahiers de recherche CREFE / CREFE Working Papers.
    RePEc:cre:crefwp:104.

    Full description at Econpapers || Download paper

  42. Asymmetric Responses of the Underground Economy to Tax Changes: Evidence From New Zealand Data. (1999). Giles, David ; Johnson, Betty J. ; Werkneh, Gugsa T..
    In: Econometrics Working Papers.
    RePEc:vic:vicewp:9911.

    Full description at Econpapers || Download paper

  43. Taxes, Risk-Aversion, and the Size of the Underground Economy: A Nonparametric Analysis With New Zealand Data. (1999). Giles, David ; Johnson, Betty J..
    In: Econometrics Working Papers.
    RePEc:vic:vicewp:9910.

    Full description at Econpapers || Download paper

  44. The Learning Path of the Hidden Economy: The Tax Burden and Tax Evasion in New Zealand. (1999). Giles, David ; Caragata, Patrick J..
    In: Econometrics Working Papers.
    RePEc:vic:vicewp:9904.

    Full description at Econpapers || Download paper

  45. Understanding Tax Evasion Dynamics. (1999). Hines, James ; Engel, Eduardo ; Jr., .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:6903.

    Full description at Econpapers || Download paper

  46. Decomposing Revenue Effects of Tax Evasion, Base Broadening and Tax Rate Reduction. (1998). Gang, Ira.
    In: Departmental Working Papers.
    RePEc:rut:rutres:199506.

    Full description at Econpapers || Download paper

  47. A General Model of the Behavioral Response to Taxation. (1998). Slemrod, Joel.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:6582.

    Full description at Econpapers || Download paper

  48. Tax Arbitrage and Labor Supply. (1998). Persson, Mats ; Agell, Jonas.
    In: Seminar Papers.
    RePEc:hhs:iiessp:0647.

    Full description at Econpapers || Download paper

  49. Understanding Tax Evasion Dynamics. (1998). Hines, James ; Engel, Eduardo.
    In: Documentos de Trabajo.
    RePEc:edj:ceauch:47.

    Full description at Econpapers || Download paper

  50. Tax evasion in a semi-decentralised tax administration. (). Alejandro Estelle-Moré, .
    In: Studies on the Spanish Economy.
    RePEc:fda:fdaeee:48.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-01-19 22:01:42 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Sponsored by INOMICS. Last updated October, 6 2023. Contact: CitEc Team.