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Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy

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References

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2007Cheating Ourselves: The Economics of Tax Evasion1,181 cited
1997The Unofficial Economy in Transition1,180 cited
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1983Tax Evasion and Tax Rates: An Analysis of Individual Returns1,002 cited
1974Income tax evasion: A theoretical analysis950 cited
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2004The Informal Sector in Developed and Less Developed Countries: A Literature Survey810 cited
2001Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota784 cited
2008A Signaling Explanation for Charity688 cited
2009Tax structures in developing countries: Many puzzles and a possible explanation584 cited
2007Tax Compliance and Tax Morale545 cited
1990Defining and estimating underground and informal economies: The new institutional economics approach

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542 cited

2009Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment513 cited

Cited by

2017FROM THE LAB TO THE FIELD: A REVIEW OF TAX EXPERIMENTS207 cited
2013Behavioral dynamics of tax evasion – A survey182 cited
2017Does credit-card information reporting improve small-business tax compliance?172 cited
2014The use of field experiments to increase tax compliance171 cited
2014Measuring the shadow economy using company managers162 cited
2016Measuring Income Tax Evasion Using Bank Credit: Evidence from Greece *126 cited
2018Financial constraints and firm tax evasion122 cited
2021Tax evasion, technology, and inequality122 cited
2015Taxes on the Internet: Deterrence Effects of Public Disclosure112 cited
2016Does Tax-Collection Invariance Hold? Evasion and the Pass-Through of State Diesel Taxes108 cited
2014Revealed Corruption, Taxation, and Fiscal Accountability: Evidence from Brazil106 cited
2020Taxing Hidden Wealth: The Consequences of US Enforcement Initiatives on Evasive Foreign Accounts97 cited
2018Ghostbusting in Detroit: Evidence on nonfilers from a controlled field experiment94 cited
2018Tax Compliance and Enforcement94 cited
2014Measuring and explaining tax evasion: Improving self-reports using the crosswise model92 cited
2016Behavioral Interventions in Tax Compliance: Evidence from Guatemala87 cited