Parallel Sessions E

Saturday, July 25, 16h00 – 17h00

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E1 TAX EVASION X – Methods (Room: Monasterium I)

Session Chair: Miguel Sanchez Villalba

Indrani Hazarika (Business Faculty Dubai):
Can the Method of Levy, Assessment and Collection of Tax Deter Tax Evasion?
Discussant: Miguel Sanchez Villalba

Miguel Sanchez Villalba (University of Alicante):
Anti-evasion Auditing Policy in the Presence of Common Income Shocks
Discussant: Indrani Hazarika


E2 TAX EVASION XI – Norms (Room: Monasterium II)

Session Chair: Guido Mehlkop

Juan Carlos Molero (University of Navarra) / Francesco Pujol  (University of Navarra):
Walking Inside the Potential Tax Evader’s Mind
Discussant: Guido Mehlkop

Guido Mehlkop (TU Dresden) / Peter Graeff  (University of the Federal Forces Munich): How the Decision to Evade Taxes is Mediated by Social Norms: Subjective Expected Utilities, Norms, and  Interactions
Discussant: Juan Carlos Molero


E3 TAX EVASION XII – Agent-based Models (Room: Bomberg)

Session Chair: John Duffy

Kim M. Bloomquist (Internal Revenue Service, Washington):
Tax Compliance as an Evolutionary Coordination Game: An Agent-based Approach
Discussant: John Duffy

Sascha Hokamp (University of  Münster) / Michael Pickhardt (University of Münster):
Tax Evasion and Ethical Behavior: Evidence from an Agent-based Model
Discussant: Kim M. Bloomquist



Session Chair: Friedrich Heinemann

Renato Roda (University of Turin):
Meritocracy and Individual Social Capital
Discussant: Friedrich Heinemann

Friedrich Heinemann (ZEW, Mannheim):
Economic Crisis and Benefit Morale
Discussant: Renato Roda