Browse by JEL codes

B

Besley, Timothy and Persson, Torsten (2014) Why do developing countries tax so little? Journal of Economic Perspectives, 28 (4). pp. 99-120. ISSN 0895-3309

Bosch, Mariano (2006) Job creation and job destruction in the presence of informal labour markets. CEPDP (761). Centre for Economic Performance, London School of Economics and Political Studies, London, UK. ISBN 075302067X

Brown, Rodney J., Jorgensen, Bjorn N. and Pope, Peter F. (2019) The interplay between mandatory country-by-country reporting, geographic segment reporting, and tax havens: evidence from the European Union. Journal of Accounting and Public Policy, 38 (2). pp. 106-129. ISSN 0278-4254

C

Caselli, Francesco (1997) On the distribution of debt and taxes. Journal of Public Economics, 65 (3). pp. 367-386. ISSN 0047-2727

Cowell, Frank (1985) The economic analysis of tax evasion. Bulletin of Economic Research, 37 (3). pp. 163-193. ISSN 0307-3378

D

De Neve, Jan-Emmanuel, Lamberton, Cait and Norton, Michael I. (2014) Eliciting taxpayer preferences increases tax compliance. CEP Discussion Papers (CEPDP1270). Centre for Economic Performance, London School of Economics and Political Science, London, UK.

Dwenger, Nadja, Kleven, Henrik, Rasul, Imran and Rincke, Johannes (2016) Extrinsic and intrinsic motivations for tax compliance: evidence from a field experiment in Germany. American Economic Journal: Economic Policy, 8 (3). pp. 203-232. ISSN 1945-7731

F

Fischer, Justina A. V. and Torgler, Benno (2006) Does envy destroy social fundamentals? The impact of relative income position on social capital. DEDPS (46). Suntory and Toyota International Centres for Economics and Related Disciplines, London School of Economics and Political Science, London, UK.

H

Hills, John (2013) Safeguarding social equity during fiscal consolidation: which tax bases to use? In: Princen, Savina and Mourre, Gilles, (eds.) The Role of Tax Policy in Times of Fiscal Consolidation. Economic papers (502). European Commission, Brussels, Belgium, pp. 80-93. ISBN 9789279323287

I

Ilzetzki, Ethan (2018) Tax reform and the political economy of the tax base. Journal of Public Economics, 164. pp. 197-210. ISSN 0047-2727

Ilzetzki, Ethan (2015) A positive theory of tax reform. CFM discussion paper series (CFM-DP2015-26). Centre For Macroeconomics, London, UK.

J

Johannesen, Niels, Langetieg, Patrick, Reck, Daniel, Risch, Max and Slemrod, Joel (2018) Taxing hidden wealth: the consequences of U.S. enforcement initiatives on evasive foreign accounts. NBER Working Paper Series (24366). The National Bureau of Economic Research, Cambridge MA.

Johannesen, Niels and Zucman, Gabriel (2014) The end of bank secrecy? An evaluation of the G20 tax haven crackdown. American Economic Journal: Economic Policy, 6 (1). pp. 65-91. ISSN 1945-7731

N

Naritomi, Joana (2018) Consumers as tax auditors. CEPR discussion papers (DP13276). CEPR, London, UK.

P

Papatheodorou, Christos (1998) Inequality in Greece: an analysis by income source. DARP (39). Suntory and Toyota International Centres for Economics and Related Disciplines, London School of Economics and Political Science, London, UK.

S

Sanchez-Villalba, Miguel (2006) Anti-evasion auditing policy in the presence of common income shocks. DARP (80). Suntory and Toyota International Centres for Economics and Related Disciplines, London School of Economics and Political Science, London, UK.

Slemrod, Joel, Collins, Brett, Hoopes, Jeffrey L., Reck, Daniel and Sebastiani, Michael (2017) Does credit-card information reporting improve small-business tax compliance? Journal of Public Economics, 149. pp. 1-19. ISSN 0047-2727

Z

Zucman, Gabriel (2014) Taxing across borders: tracking personal wealth and corporate profits. Journal of Economic Perspectives, 28 (4). pp. 121-148. ISSN 0895-3309