Tax evasion is a complex phenomenon which is influenced not just by economic motives but
by psychological factors as well. Economic-psychological research focuses on individual …

This literature review evaluates the development and impact of analytical tax research (ATR)
from 2000 until 2022. Based on 345 research papers, we (1) identify emerging and declining …

This article shows how tax evasion modifies the redistributive effect of tax progressivity. The
analysis, which is conducted by means of the standard tax evasion model, suggests a …

Extendemos el modelo básico de evasión fiscal a una economía con varios periodos que
exhiba crecimiento sostenido. Cuando los individuos ocultan parte de su verdadera renta a …

This bibliography was compiled as part of the project funded by the Economic and Social
Research Council into Optimum Tax Compliance Costs and Tax Simplification. It builds on …

La evasión fiscal siempre ha sido un grave problema económico ya que sustrae
abundantes potenciales recursos de las arcas del sector público. Sin embargo, no ha sido …

Quiero expresar mi sincero agradecimiento a todos aquellos que han contribuido de
manera invaluable en el desarrollo y culminación de mi Tesis Doctoral. En primer lugar, me …

Esta Tesis Doctoral se centra en el estudio del incumplimiento tributario, abordando las
formas de evasión y elusión tributarias y su impacto en la recaudación de impuestos en …

In this paper, we analyze the effects of disclosing corporate tax reports on the performance
of financial markets and the use of asset prices by the tax enforcement agency in order to …

The aim of the article: The aim is to examine factors explaining tax compliance identified in
the Economy to design an efficient tax compliance system. Methodology: In order to achieve …