Parallel Sessions A

Friday, July 24, 9h00-10h30

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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