Saturday, July 25, 14h00-15h30

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D1 TAX EVASION VIII ­– Ethics (Room: Monasterium I)

Session Chair: Aloys Prinz

Gloria Alarcón García (University of Murcia) / Arielle Beyaert (University of Murcia) / Laura de Pablos (University of Madrid):
Fiscal Awareness: A Study of the Female Attitude Towards Fraud in Spain
Discussant: Jennifer Nabaweesi Kakooza

Jennifer Nabaweesi Kakooza (Makerere University Business School) / Arthur Sserwanga (Makerere University Business School):
Social Norms, Taxpayers´ Morale and Tax Compliance Among Small Business Enterprises in Uganda
Discussant: Aloys Prinz

Aloys Prinz (University of  Münster):
A Moral Theory of Tax Evasion
Discussant: Arielle Beyaert

D2 TAX EVASION IX – Determinants (Room: Monasterium II)

Session Chair: Zsófia L. Bárány

Ajit Mishra (University of Bath) / Long Wang (University of Dundee):
On the Incidence of Non-Compliance and Corruption
Discussant: Lisa Yiqun Wang

Lisa Yiqun Wang (Lingnan University, Hong Kong):
Tax Evasion: The Effects of Competition and Other Determinants
Discussant: Zsófia L. Bárány

Zsófia L. Bárány (London School of Economics and CEP):
Some Tax Evasion – More Redistribution: A Political Economy Model of Tax Evasion 
Discussant: Long Wang

D3 SHADOW IV (Room: Bomberg)

Session Chair: Gerhard Graf

Korbinian von Blanckenburg (University of Münster) / Alexander Geist (University of Münster):
Detecting Illegal Activities: The Case of Cartels
Discussant: Stanislaw Cichocki

Stanislaw Cichocki (University of Warsaw) / Joanna Tyrowicz (University of Warsaw):
Shadow Employment in Transition – A Matter of Choice or No Choice?
Discussant: Gerhard Graf

Gerhard Graf (Verwaltungsfachhochschule Wiesbaden, University of Mainz):
Some Stylized Facts about the Connections between Cash and Black Economies in Germany
Discussant: Korbinian von Blanckenburg

D4 SHADOW V (Room: Galen)

Session Chair:  Andreas Buehn

Miroslava Kostova Karaboytcheva (University of Alicante):
The Impact of the Shadow Economy on the Country Risk Index
Discussant: Michael Pickhardt

Michael Pickhardt (University of Münster) / Jordi Sardà (University Rovira i Virgili):
The Size of the Underground Economy in Germany and Sweden: Evidence from the Modified-Cash-Deposit-Ratio Approach
Discussant: Andreas Buehn

Andreas Buehn (TU Dresden):
The Relationship between Socioeconomic Characteristics and the Shadow Economy: A Structural Equations Model Approach
Discussant: Miroslava Kostova Karaboytcheva