Parallel Sessions A
Friday, July 24, 9h00-10h30
To download a paper please click on the paper title (downloading requires a user ID and a password).
A1 TAX EVASION I – Experiments I (Room: Monasterium I)
Session Chair: Erich Kirchler
Miguel Sanchez Villalba (University of Alicante):
Tax Evasion as a Global Game (TEGG) in the Laboratory
Discussant: Cécile Bazart
Cécile Bazart (University of Montpellier I) / Marc Willinger (University of Montpellier I): Tax Evasion: Presumption of Innocence, Presumption of Guilt
Discussant: Erich Kirchler
Erich Kirchler (University of Vienna):
The “Slippery Slope Model” – Explaining Two Routes to Tax Compliance
Discussant: Miguel Sanchez Villalba
A2 TAX EVASION II – Labour Market (Room: Monasterium II)
Session Chair: Lindsay Tedds
Edoardo di Porto (University ofTurin):
Audit, Tax Compliance and Irregular Work: The Italian Case
Discussant: Melanie Khamis
Melanie Khamis (Institute for the Study of Labor (IZA)):
Is Informal Sector Work an Alternative to Workfare Benefits? The Case of Pre-program Expansion
Discussant: Lindsay Tedds
Lindsay Tedds (University of Victoria):
Working Under the Table: A Study of Firms in Developing Countries that Employ Informal Workers
Discussant: Edoardo di Porto
A3 SHADOW I (Room: Bomberg)
Session Chair: Katarina Ott
Bas van Aarle (European Business School, Wiesbaden) / Eelke de Jong (European Business School, Wiesbaden) / Robert Sosoian (Price Waterhouse Coopers):
Effects of the Shadow Economy in Ukraine: An Analysis Using a Macroeconomic Model
Discussant: Philippe Adair
Philippe Adair (University of Paris):
Non-Observed Economy and Informal Employment in the European Union Countries: A Comparative Analysis of Estimates and Determinants
Discussant: Andreas Buehn
Andreas Buehn (TU Dresden) / Friedrich Schneider (Johannes Kepler University of Linz):
Corruption and the Shadow Economy: A Structural Equation Model Approach
Discussant: Bas van Aarle
A4 CORRUPTION I (Room: Galen)
Session Chair: Lars Siemers
Francisco Azpitarte (University of Vigo):
Can the Perception of Corruption Constrain the Size of Governments?
Discussant: Grigory V. Kalyagin
Grigory V. Kalyagin (Lomonosov Moscow State University) / Vladimir V. Ivanov (Lomonosov Moscow State University):
Corruption and Judicial Independence
Discussant: Lars Siemers
Axel Dreher (Georg-August University Göttingen) / Lars Siemers (RWI Essen):
The Nexus Between Corruption and Capital Account Restrictions
Discussant: Francisco Azpitarte