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Tax evasion

Threshold analysis regarding the optimal tax rate and tax evasion. Empirical evidence from Taiwan

Yu kun Wang, Li Zhang

Does government institutional reform deter corporate tax evasion? Evidence from China

Junbing Xu, Minling Zhu, Shengying Song, Yunxi Wu

Environmental regulation and corporate tax avoidance—Evidence from China

Xiaokang Yang, Junbing Xu, Minling Zhu, Yinglong Yang

Conspicuous corruption: Evidence at a country level

Panos Louridas, Diomidis Spinellis

Being mindful in the tax context in Italy: Examining whether and how mindfulness relates with tax evasion intentions and support for tax progressivity

Valeria De Cristofaro, Mauro Giacomantonio, [ ... ], Luigi Leone

On using centrality to understand importance of entities in the Panama Papers

Mayank Kejriwal

Evasive entrepreneurship: Circumventing and exploiting institutional impediments for new profit opportunity in an emerging market

Nnaoke Ufere, James Gaskin

Effects of signalling tax evasion on redistribution and voting preferences: Evidence from the Panama Papers

Laila Ait Bihi Ouali

Alternative method to measure the VAT gap in the EU: Stochastic tax frontier model approach

Danuse Nerudova, Marian Dobranschi

More is not always better: An experimental individual-level validation of the randomized response technique and the crosswise model

Marc Höglinger, Ben Jann

"Willing to Pay?" Tax Compliance in Britain and Italy: An Experimental Analysis

Nan Zhang, Giulia Andrighetto, [ ... ], Sven Steinmo

Does the Sole Description of a Tax Authority Affect Tax Evasion? - The Impact of Described Coercive and Legitimate Power

Barbara Hartl, Eva Hofmann, [ ... ], Erich Kirchler

Harming Ourselves and Defiling Others: What Determines a Moral Domain?

Alek Chakroff, James Dungan, Liane Young

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