Saturday, July 25, 9h00 – 10h30

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C1 TAX EVASION V – Firms and VAT (Room: Monasterium I )

Session Chair: Albert Braakmann

Alessandro Santoro (University of Milano-Bicocca):
The Cost of Disclosure in Tax Auditing: the Case of Italy
Discussant: Sevgi Ineci

Sevgi Ineci (Galatasaray University):
VAT Evasion: VAT Losses Due to the Consumer and Supplier Incentives in the European Union
Discussant: Albert Braakmann

Albert Braakmann (Federal Statistical Office, Wiesbaden) / Veronika Spies (Federal Statistical Office, Wiesbaden):
Smuggling and VAT-Evasion – A Challenge for Measuring Economic Growth
Discussant: Alessandro Santoro

C2 TAX EVASION VI – Theory (Room: Monasterium II)

Session Chair: Bernhard Neumärker

Rosaria M. Marino (Bank of Italy) / Roberta Zizza (Bank of Italy):
The Personal Income Tax Evasion in Italy: An Estimate by Taxpayer´s Type
Discussant: Joao Luis Brasil Gondim

Joao Luis Brasil Gondim (Toulouse School of Economics):
The Tax Compliance Game with Some Evasion-Averse Taxpayers
Discussant: Bernhard Neumärker

Bernhard Neumärker (University of Freiburg) / Gerald Pech (American University in Bulgaria):
Penalties in the Theory of Equilibrium Tax Evasion: Solving King John´s Problem
Discussant: Rosaria M. Marino

C3 TAX EVASION VII – Experiments II (Room: Bomberg)

Session Chair: Erich Kirchler

Lory Barile (University of Genoa and CER):
Firms’ Tax Evasion: An Experimental Approach
Discussant: Cécile Bazart

Cécile Bazart (University of Montpellier I) / Michael Pickhardt (University of Münster):
Fighting Income Tax Evasion with Positive Rewards: Experimental Evidence
Discussant: Stephan Mühlbacher

Barbara Kastlunger (University of Vienna) / Stephan Mühlbacher (University of Vienna) / Erich Kirchler (University of Vienna) / Luigi Mittone (University of Trento):
An Experiment on Rewarding Honest Taxpayers
Discussant: Lory Barile

C4 SHADOW III – Income (Room: Galen)

Session Chair: Herbert Walther

Ozan Hatipoglu (Bosporus University, Istanbul) / Gulenay Ozbek (Bosporus University, Istanbul):  
On the Political Economy of the Informal Sector and Income Redistribution
Discussant: John Robert Stinespring

John Robert Stinespring (University of Tampa):
Dynamic Scoring, Tax Evasion and the Shadow Economy
Discussant: Alfred Stiassny

Herbert Walther (Vienna University of Economics and Business Administration) / Alfred Stiassny (Vienna University of Economics and Business Administration):
International Comparisons of Household Saving Rates and Hidden Income
Discussant: Ozan Hatipoglu