Friday, July 29, 8h30-10h30

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A1 TAX EVASION I – Experimental I (Room: Monasterium I)

Session Chair: Cécile Bazart

Mathieu Lefebrve (University of Liège) / Pierre Pestieau (University of Liège) / Arno Riedl (Maastricht University) / Marie Claire Villeval (University of Lyon):
Tax Evasion, Welfare Fraud, And Social Interactions: An Experiment In Belgium, France And The Netherlands
Discussant: Fangfang Tan

Fangfang Tan (Tilburg University) / Andrew Yim (City University London):
Deterence Effect Of Auditing Rules: An Experimental Study
Discussant: Cécile Bazart

Cécile Bazart (University of Montpellier I) / Marc Willinger (University of Montpellier I):
Tax Evasion: Presumption Of Guilt Versus Presumption Of Innocence
Discussant: Mathieu Lefebvre

A2 TAX EVASION II – Countries and VAT (Room: Monasterium II)

Session Chair: Ansgar Belke

Kristina Levisauskaite (Vytautas Magnus University, Kaunas) / Kristina Sinkuniene (Vytautas Magnus University, Kaunas):
Interaction Between Tax Compliance And Tax Administration In Lithuania: Tax Evasion Aspect
Discussant: Michele Santoni

Giuseppe Bognetti (University of Milan) / Michele Santoni (University of Milan):
Market Structure And VAT Evasion With Traditional And E-commerce
Discussant: Silvia Fedeli

Silvia Fedeli (Sapienza University of Rome) / Francesco Forte (Sapienza University of Rome):
A Game Theoretic Approach To Cross-Border VAT Evasion Within EU Member States And The Black Economy
Discussant: Mirco Tonin 

Mirco Tonin (University of Southampton):
Enforcing Import Tariffs (And Other Taxes)
Discussant: Kristina Sinkuniene

A3 SHADOW I – Labor I (Room: Bomberg)

Session Chair: Stanislaw Cichocki

Jürgen G. Backhaus (University of Erfurt):
The Shadow Economy In The Centrally Planned Economy With References To The GDR Experience
Discussant: Daniel Johnson

Brugt Kazemier (Statistics Netherlands):
Hidden Workers And Would-be Hidden Workers In The Netherlands 2006-2010
Discussant: Adriana AnaMaria Alexandru 

Adriana AnaMaria Alexandru (The Bucharest Academy of Economic Studies) / Ion Dobre (The Bucharest Academy of Economic Studies):
The Impact Of Unemployment Rate On The Size Of Romanian Shadow Economy
Discussant: Stanislaw Cichocki

Stanislaw Cichocki (University of Warsaw):
Undeclared Work In A Transition Country: Exit Or Exclusion? The Case Of Poland
Discussant: Brugt Kazemier

A4 SHADOW II – Institutions (Room: Galen)

Session Chair: Friedrich Heinemann

Luisanna Onnis (University of Milan-Bicocca) / Patrizio Tirelli (University of Milan-Bicocca): 
Institutions, Policies And Economic Development. What Are The Causes Of The Shadow Economy?
Discussant: Friedrich Heinemann

Nashid Monir (Monash University, Melbourne):
Tax Policy, Tax Evasion And Corruption In Bangladesh: Is It A Nexus?
Discussant: Dominique Boels

Dominique Boels (Ghent University): 
Governing The Political Informal Economy: Case Study In Three Informal Markets
Discussant: Friedrich Schneider

Friedrich Heinemann (ZEW Mannheim) / Friedrich Schneider (University of Linz):
Religion And The Shadow Economy
Discussant: Luisanna Onnis