Discussion paper DP15747 Tax Evasion and Market Efficiency: Evidence from the FATCA and Offshore Mutual Funds Massimo Massa Si Cheng Hong Zhang 1 Feb 2021 Financial Economics F36 G15 G23 H26
Discussion paper DP15060 Corporate tax avoidance and sales: micro evidence and aggregate implications Julien Martin Farid Toubal 17 Jul 2020 International Trade and Regional Economics Public Economics D22 H26 L11 D4 F23
Discussion paper DP14984 Welfare improving tax evasion Chiara Canta Helmuth Cremer Firouz Gahvari 2 Jul 2020 Public Economics H20 H21 H26
Discussion paper DP14981 Threat of Taxation, Stagnation and Social Unrest: Evidence from 19th Century Sicily Gema Lax-Martinez Dominic Rohner Alessandro Saia 1 Jul 2020 Development Economics Economic History Public Economics D74 H20 H26 J10 N43 O10
Discussion paper DP14601 Overclaimed Refunds, Undeclared Sales, and Invoice Mills: Nature and Extent of Noncompliance in a Value-Added Tax Mazhar Waseem 12 Apr 2020 Development Economics Public Economics H25 H26 H32
Discussion paper DP14020 Hidden Wealth Neil Cummins 24 Sep 2019 Economic History Public Economics N00 N33 N34 D31 H26
Discussion paper DP13656 Tax Professionals: Tax-Evasion Facilitators or Information Hubs? Marco Battaglini Luigi Guiso Chiara Lacava Eleonora Patacchini 6 Apr 2019 Public Economics K34 H26
Discussion paper DP13512 Tax administration and compliance: evidence from medieval Paris Nathan Sussman Al Slivinski 6 Feb 2019 Economic History N13 N43 H2 H21 H26
Discussion paper DP13276 Consumers as Tax Auditors Joana Naritomi 23 Oct 2018 Development Economics Public Economics D83 H25 H26 K34 O17
Discussion paper DP13251 Social networks and tax avoidance: Evidence from a well-defined Norwegian tax shelter Wojciech Kopczuk Annette Alstadsæter 17 Oct 2018 Public Economics D22 H25 H26 H32
Discussion paper DP13194 Shaming for Tax Enforcement: Evidence from a New Policy Nadja Dwenger Lukas Treber 20 Sep 2018 Public Economics H26 D1 K34 K42 Z13
Discussion paper DP13055 Bribes vs. Taxes: Market Structure and Incentives Francesco Amodio Giacomo De Giorgi Aminur Rahman 16 Jun 2018 Development Economics Industrial Organization Public Economics D22 D40 H26 H71 O12