Friday, July 24, 14h00-15h30

To download a paper please click on the paper title (downloading requires a user ID and a password).

B1 TAX EVASION III – Compliance (Room: Monasterium I)

Session Chair: Salmai Qari

Maurizio Bovi (Institute for Studies and Economic Analyses, Rome) / Peter Claeys (University of Barcelona):
Treasury vs Dodgers. A Tale of Fiscal Consolidation and Tax Evasion
Discussant: Alain Trannoy

Gwenola Trotin (University of Aix-Marseille II) / Alain Trannoy (University of Aix-Marseille II):
Do High Tax and Tax Evasion Go Along? The Non-linear Case
Discussant: Salmai Qari

Kai A. Konrad  (WZB Berlin) / Salmai Qari (WZB Berlin):
The Last Refuge of a Scoundrel? Patriotism and Tax Compliance
Discussant: Peter Claeys

B2 TAX EVASION IV – Business (Room: Monasterium II)

Session Chair: Zhiyong An

Sebastian Eichfelder (Free University of Berlin) / Michael Schorn (Free University of Berlin):
Tax Compliance Costs: A Business Administration Perspective
Discussant: Lindsay Tedds

Lindsay Tedds (University of Victoria) / Ryan Compton (University of Manitoba) / Daniel Sandler (Western Law):
Quantifying the Benefits of Backdating: a Canada-US Comparison
Discussant: Zhiyong An

Zhiyong An (Central University, Beijing) / Tao Zhang (The People´s Bank of China, Beijing):
Are Foreign Investment Enterprises Responding to China´s New Corporate Income Tax Law by Income Shifting?
Discussant: Sebastian Eichfelder

B3 SHADOW II (Room: Bomberg)

Session Chair: Luisanna Onnis

Bogdan Mróz (Warsaw School of Economics):
Informal Sector in Newly Emerged Market Economy: Evidence from Poland
Discussant: Egle Tafenau

Helmut Herwartz (Christian Albrechts University of Kiel) / Friedrich Schneider (Johannes Kepler University of Linz / Egle Tafenau (Christian Albrechts University of Kiel):
One Share Fits All? Regional Variations in the Extent of  the Shadow Economy in Europe
Discussant: Luisanna Onnis

Luisanna Onnis (University of Milan) / Patrizio Tirelli (University of Milan):
Challenging the Popular Wisdom. New Estimates of the Unobserved Economy
Discussant: Bogdan Mróz

B4 CORRUPTION II (Room: Galen)

Session Chair: Jürgen G. Backhaus

J. Roberto Parra-Segura (University of Cambridge):
Social Networks, Achievement Motivation, and Corruption: Theory and Evidence
Discussant: Jean-Louis Rullière

Nadia Joubert (University of Lyon) / Jean-Louis Rullière (University of Lyon and CNRS) / Hind Sami (University of Lyon):
Never Seek that by Foul Means Which You May Have by Fair: Experimental Approach of the Monitoring Efficiency
Discussant: Jürgen G. Backhaus

Jürgen G. Backhaus (University of Erfurt):
Criminal Networks: Lessons from the Madoff Case
Discussant: J. Roberto Parra-Segura