Volume 42; Issue 2

Economic Analysis and Policy

Volume 42; Issue 2

1

Why does a Large Shadow Economy not show up in Administrative Inspections?11The authors are grateful to Glenn Harma for checking the language and Timo Pekkala from the Finnish Tax Administration for the data. useful comments from Michael Pickhardt, two anonymous referees and the participants in the conference on Shadow Economy, Tax Evasion and Money Laundering in Munster, in July 2011, are also gratefully acknowledged. Opinions expressed in this paper do not necessary reflect the views of Bank of Finland or the Eurosystem.

Takala, Kari, Viren, Matti

Journal:

Economic Analysis and Policy

Year:

2012

Language:

english

File:

PDF, 1.04 MB

english, 2012

2

A Game Theoretic Approach to Cross-Border VAT Evasion within EU Member States and its Relationship with the Black Economy

Fedeli, Silvia, Forte, Francesco

Journal:

Economic Analysis and Policy

Year:

2012

Language:

english

File:

PDF, 683 KB

english, 2012

3

Macroeconomic Implications of the Underground Sector: Challenging the Double Business Cycle Approach

Granda-Carvajal, Catalina

Journal:

Economic Analysis and Policy

Year:

2012

Language:

english

File:

PDF, 509 KB

english, 2012

4

Tax Morale and Tax Evasion: Social Preferences and Bounded Rationality

Méder, Zsombor Z., Simonovits, András, Vincze, János

Journal:

Economic Analysis and Policy

Year:

2012

Language:

english

File:

PDF, 1.94 MB

english, 2012

5

Introduction to the Special Issue on Tax Evasion and the Underground Economy

Pickhardt, Michael, Prinz, Aloys, Torgler, Benno

Journal:

Economic Analysis and Policy

Year:

2012

Language:

english

File:

PDF, 114 KB

english, 2012

6

In the Shadow of Public Debt: Are there Relations between Public Debt and the Shadow Economy?

Prinz, Aloys, Beck, Hanno

Journal:

Economic Analysis and Policy

Year:

2012

Language:

english

File:

PDF, 624 KB

english, 2012

7

Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation11This paper is based on a keynote address at the conference “The Shadow Economy, Tax Evasion and Money Laundering” held in Münster, Germany at the University of Münster in July 2011.

Alm, James, Kirchler, Erich, Muehlbacher, Stephan

Journal:

Economic Analysis and Policy

Year:

2012

Language:

english

File:

PDF, 805 KB

english, 2012

8

Endogenous Norm Formation Over the Life Cycle – The Case of Tax Morale

Nordblom, Katarina, Žamac, Jovan

Journal:

Economic Analysis and Policy

Year:

2012

Language:

english

File:

PDF, 751 KB

english, 2012

9

Competition and Tax Evasion: A Cross Country Study

Journal:

Economic Analysis and Policy

Year:

2012

Language:

english

File:

PDF, 736 KB

english, 2012

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