JEL classification

Journal of Economic Literature Classification (10696) H - Public Economics (1336) H2 - Taxation, Subsidies, and Revenue (399) H26 - Tax Evasion (43)
Number of items at this level: 43.
Article
  • Advani, Arun, Tarrant, Hannah (2021). Behavioural responses to a wealth tax. Fiscal Studies, 42(3-4), 509 - 537. https://doi.org/10.1111/1475-5890.12283 picture_as_pdf
  • Ashworth, J., Goodhart, C. A. E. (2020). The surprising recovery of currency usage. International Journal of Central Banking, 16(3), 239-277. picture_as_pdf
  • Besley, Timothy, Ilzetzki, Ethan, Persson, Torsten (2013). Weak states and steady states: the dynamics of fiscal capacity. American Economic Journal: Macroeconomics, 5(4), 205 - 235. https://doi.org/10.1257/mac.5.4.205
  • Besley, Timothy, Persson, Torsten (2014). Why do developing countries tax so little? Journal of Economic Perspectives, 28(4), 99-120. https://doi.org/10.1257/jep.28.4.99
  • Brown, Rodney J., Jorgensen, Bjorn N., 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), 106-129. https://doi.org/10.1016/j.jaccpubpol.2019.02.001
  • Caselli, Francesco (1997). On the distribution of debt and taxes. Journal of Public Economics, 65(3), 367-386. https://doi.org/10.1016/S0047-2727(97)00019-4
  • Cowell, Frank (1985). The economic analysis of tax evasion. Bulletin of Economic Research, 37(3), 163-193. https://doi.org/10.1111/j.1467-8586.1985.tb00192.x
  • Cummins, Neil (2022). The hidden wealth of English dynasties, 1892–2016. Economic History Review, 75(3), 667 - 702. https://doi.org/10.1111/ehr.13120 picture_as_pdf
  • Dwenger, Nadja, Kleven, Henrik, Rasul, Imran, Rincke, Johannes (2016). Extrinsic and intrinsic motivations for tax compliance: evidence from a field experiment in Germany. American Economic Journal: Economic Policy, 8(3), 203-232. https://doi.org/10.1257/pol.20150083
  • Fergusson, Leopoldo, Molina, Carlos, Riaño, Juan Felipe (2019). Consumers as VAT "evaders": incidence, social bias, and correlates in Colombia. Economía, 19(2), 21 - 67. https://doi.org/10.1353/eco.2019.0001 picture_as_pdf
  • Ilzetzki, Ethan (2018). Tax reform and the political economy of the tax base. Journal of Public Economics, 164, 197-210. https://doi.org/10.1016/j.jpubeco.2018.06.005
  • Johannesen, Niels, Langetieg, Patrick, Reck, Daniel, Risch, Max, Slemrod, Joel (2020). Taxing hidden wealth: the consequences of U.S. enforcement initiatives on evasive foreign accounts. American Economic Journal: Economic Policy, 12(3), 312 - 346. https://doi.org/10.1257/pol.20180410 picture_as_pdf
  • Johannesen, Niels, Zucman, Gabriel (2014). The end of bank secrecy? An evaluation of the G20 tax haven crackdown. American Economic Journal: Economic Policy, 6(1), 65-91. https://doi.org/10.1257/pol.6.1.65
  • Naritomi, Joana (2019). Consumers as tax auditors. American Economic Review, 109(9), 3031 - 3072. https://doi.org/10.1257/aer.20160658 picture_as_pdf
  • Naritomi, Joana, Nyamdavaa, Tsogsag, Campbell, Stephanie (2025). Enlisting consumers in tax enforcement: a policy review. National Tax Journal, 78(2), 487 - 512. https://doi.org/10.1086/735414 picture_as_pdf
  • Ortega, Daniel, Ronconi, Lucas, Sanguinetti, Pablo (2016). Reciprocity and willingness to pay taxes: evidence from a survey experiment in Latin America. Economía, 16(2), 55 - 88. https://doi.org/10.31389/eco.78 picture_as_pdf
  • Papp, Tamás K., Takáts, Előd (2024). Tax rate cuts and tax compliance – the Laffer curve revisited. Public Finance Quarterly, 70(4), 9-28. https://doi.org/10.35551/PFQ_2024_4_8 picture_as_pdf
  • Slemrod, Joel, Collins, Brett, Hoopes, Jeffrey L., Reck, Daniel, Sebastiani, Michael (2017). Does credit-card information reporting improve small-business tax compliance? Journal of Public Economics, 149, 1-19. https://doi.org/10.1016/j.jpubeco.2017.02.010
  • Summers, Andrew (2021). Ways of taxing wealth: alternatives and interactions. Fiscal Studies, 42(3-4), 485 - 507. https://doi.org/10.1111/1475-5890.12285 picture_as_pdf
  • Zucman, Gabriel (2014). Taxing across borders: tracking personal wealth and corporate profits. Journal of Economic Perspectives, 28(4), 121-148. https://doi.org/10.1257/jep.28.4.121
    • Book
  • Avery-Jones, John F., Harriss, Peter, Oliver, David (Eds.) (2008). Comparative perspectives on revenue law: essays in honour of John Tiley. Cambridge University Press.
    • Chapter
  • Hills, John (2013). Safeguarding social equity during fiscal consolidation: which tax bases to use? In Princen, Savina, Mourre, Gilles (Eds.), The Role of Tax Policy in Times of Fiscal Consolidation (pp. 80-93). European Commission. https://doi.org/10.2765/54257
  • Surak, Kristin (2025). What are the risks of investment migration? Going beyond the status quo. In Kochenov, Dimitry, Sumption, Madeleine, van den Brink, Martijn (Eds.), Investment Migration in Europe and the World: Current Issues . Hart. picture_as_pdf
    • Conference or Workshop Item
  • Anantharaman, Divya, Kamath, Saipriya, Li, Shengnan (2020-01-03 - 2020-01-05) The Tax Cut and Jobs Act (2017) as a driver of pension derisking: a comprehensive examination [Paper]. Hawai'i Accounting Research Conference-2020, University of Hawai'i-Hilo, Hilo, Big Island, Hawai'i, Hawai'i. picture_as_pdf
    • Working paper
  • Bilicka, Katarzyna, Scur, Daniela (2021). Organizational capacity and profit shifting. (CEP Discussion Papers 1795). London School of Economics and Political Science. Centre for Economic Performance. picture_as_pdf
  • Bosch, Mariano (2006). Job creation and job destruction in the presence of informal labour markets. (CEPDP 761). London School of Economics and Political Science. Centre for Economic Performance.
  • Cummins, Neil (2019). Hidden wealth. (Economic History Working Papers 301). London School of Economics and Political Science. picture_as_pdf
  • Cummins, Neil (2019). Hidden wealth. (III Working Paper 39). International Inequalities Institute, London School of Economics and Political Science. https://doi.org/10.21953/lse.vfgt512u12kr picture_as_pdf
  • De Neve, Jan-Emmanuel, Lamberton, Cait, Norton, Michael I. (2014). Eliciting taxpayer preferences increases tax compliance. (CEP Discussion Papers CEPDP1270). London School of Economics and Political Science. Centre for Economic Performance.
  • Ellul, Andrew, Jappelli, Tullio, Pagano, Marco, Panunzi, Fausto (2012). Transparency, tax pressure and access to finance. (Financial Markets Group Discussion Papers 705). Financial Markets Group, The London School of Economics and Political Science. picture_as_pdf
  • Ellul, Andrew, Pagano, Marco, Schivardi, Fabiano (2014). Employment and wage insurance within firms: worldwide evidence. (Financial Markets Group Discussion Papers 735). Financial Markets Group, The London School of Economics and Political Science. picture_as_pdf
  • Fischer, Justina A. V., 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.
  • Gronwald, Victoria (2025). The promises and limits of transparency: anti-tax evasion and anti-money laundering efforts in financial centres. (III Working Paper 151). International Inequalities Institute, London School of Economics and Political Science. picture_as_pdf
  • Henderson, J. Vernon, Liu, Vivian (2023). Urban land markets and city development: Sub-Saharan Africa. (Geography and Environment Discussion Paper Series 44). Department of Geography and Environment, LSE. picture_as_pdf
  • Iacono, Roberto, Smedsvik, Bård (2023). Behavioral responses to wealth taxation: evidence from a Norwegian reform. (III Working Paper 130). International Inequalities Institute, London School of Economics and Political Science. https://doi.org/10.21953/lse.jluvs7s5ippj picture_as_pdf
  • Ilzetzki, Ethan (2015). A positive theory of tax reform. (CFM discussion paper series CFM-DP2015-26). Centre For Macroeconomics.
  • Johannesen, Niels, Langetieg, Patrick, Reck, Daniel, Risch, Max, 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. https://doi.org/10.3386/w24366
  • Manwaring, Priya, Regan, Tanner Weldon Dean (2023). Public disclosure and tax compliance: evidence from Uganda. (CEP Discussion Papers CEPDP1937). London School of Economics and Political Science. Centre for Economic Performance. picture_as_pdf
  • Naritomi, Joana (2018). Consumers as tax auditors. (CEPR discussion papers DP13276). Centre for Economic Policy Research (Great Britain).
  • Papatheodorou, Christos (1998). Inequality in Greece: an analysis by income source. (DARP 39). Suntory and Toyota International Centres for Economics and Related Disciplines.
  • Pessino, Carola, Rasteletti, Alejandro, Artana, Daniel, Lustig, Nora (2023). Distributional effects of taxation in Latin America. (III Working Papers 118). International Inequalities Institute, London School of Economics and Political Science. https://doi.org/10.21953/lse.ph498w6a5zuu picture_as_pdf
  • 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.
  • Volckart, Oliver (2025). The Holy Roman Empire at bay: financing the defence against the Ottomans, c.1560-1610. (Economic History Working Papers 387). London School of Economics and Political Science. picture_as_pdf