Add to ORKGThis paper analyse the phenomenon of the evasion of indirect taxes. The attention is focused on the insurgence of phenomena of collusion among tax evaders. The paper reports results from several experiments carried out at the Laboratory of Computable and Experimental Economics of Trento
This paper proposes a theoretical model to account for the most relevant micro- and macroeconomic em...
AbstractTax evasion is an important social-economic problem in all societies of the world, regardles...
How do firms' avoidance and evasion opportunities affect market prices? We investigate the causal li...
Research on tax evasion will probably never get old. As long as there are taxes, there will also be ...
This paper studies the tax payers “styles” of tax evasion. It starts from a brief theoretical formul...
This paper investigates, from an experimental perspective, on the tax payers behaviour in a dynamic ...
Sales from businesses to consumers provide fertile ground for collaborative tax evasion. However, li...
This is the final version of the article. Available on open access from the publisher via the link i...
In this experimental study of tax evasion and its determinants participants earn their income in a c...
In this work I clarify VAT evasion incentives through a game theoretical approach. Traditionally, ev...
The main object of this paper is the study of tax evasion from a theoretical point of view. We const...
We present an experimental study on the wasted resources associated with tax evasion. This waste ari...
We conduct a field experiment with sellers of home improvement services on two German online markets...
Measurement of an economic indicator or phenomenon starts by defining it first and determining its c...
International audienceThe paper extends the standard tax evasion model by allowing for social intera...
This paper proposes a theoretical model to account for the most relevant micro- and macroeconomic em...
AbstractTax evasion is an important social-economic problem in all societies of the world, regardles...
How do firms' avoidance and evasion opportunities affect market prices? We investigate the causal li...
Research on tax evasion will probably never get old. As long as there are taxes, there will also be ...
This paper studies the tax payers “styles” of tax evasion. It starts from a brief theoretical formul...
This paper investigates, from an experimental perspective, on the tax payers behaviour in a dynamic ...
Sales from businesses to consumers provide fertile ground for collaborative tax evasion. However, li...
This is the final version of the article. Available on open access from the publisher via the link i...
In this experimental study of tax evasion and its determinants participants earn their income in a c...
In this work I clarify VAT evasion incentives through a game theoretical approach. Traditionally, ev...
The main object of this paper is the study of tax evasion from a theoretical point of view. We const...
We present an experimental study on the wasted resources associated with tax evasion. This waste ari...
We conduct a field experiment with sellers of home improvement services on two German online markets...
Measurement of an economic indicator or phenomenon starts by defining it first and determining its c...
International audienceThe paper extends the standard tax evasion model by allowing for social intera...
This paper proposes a theoretical model to account for the most relevant micro- and macroeconomic em...
AbstractTax evasion is an important social-economic problem in all societies of the world, regardles...
How do firms' avoidance and evasion opportunities affect market prices? We investigate the causal li...