Friday, July 29, 14h00-16h00

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B1 TAX EVASION III – Agent-based I (Room: Monasterium I)

Session Chair: Kim Michael Bloomquist

Attila Szabó (Loránd Eötvös University) / László Gulyás (Loránd Eötvös University) / István János Tóth (Hungarian Academy of Sciences):
An Agent-Based Tax Evasion Model Calibrated Using Survey Data
Discussant: Dino Rizzi

Sascha Hokamp (University of Münster):
Modeling Income Tax Evasion And The Provision Of Public Goods - An Agent-Based Simulation
Discussant: Paolo Pellizzari

Paolo Pellizzari (Ca' Foscari University of Venice) / Dino Rizzi (Ca' Foscari University of Venice):
The Effectiveness Of Auditing In A Multi-Agent Model Of Tax Evasion With Public Expenditure
Discussant: Kim Michael Bloomquist

Kim Michael Bloomquist (U.S. Internal Revenue Service):
Agent-Based Simulation Of Tax Reporting Compliance
Discussant: László Gulyás

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

Session Chair: Laszlo Goerke

Matthew D. Rablen (Brunel University):
Audit Probability Versus Efectiveness: The Beckerian Approach Revisited
Discussant: Alessandro Santoro

Alessandro Santoro (State University of Milan-Bicocca) / Carlo Fiorio (University of Milan):
Taxpayers Response To An Increased Probability Of Audit: Evidence From Italy
Discussant: Nicolas Sahuguet

Edoardo Di Porto (Sapienza Unversity of Rome) / Nicola Persico (New York University) / Nicolas Sahuguet (HEC Montréal):
Decentralizing Deterrence, With An Application To Labor Tax Auditing
Discussant: Laszlo Goerke

Laszlo Goerke (Eberhard Karls University Tübingen):
Tax Buyouts And Tax Evasion
Discussant: Matthew D. Rablen

B3 MONEY LAUNDERING I  (Room: Bomberg)

Session Chair: Friedrich Schneider

Louis de Koker (Deakin University) / Nicola Jentzsch (DIW Berlin):
Financial Inclusion And Financial Integrity: Aligned Incentives?
Discussant: Bob Krebs

Bob Krebs (University of Innsbruck) / Michael Pfaffermayr (University of Innsbruck) / Hannes Winner (University of Salzburg):
Tax Information Exchange Agreements And International Portfolio Investment
Discussant: Lishan Ai

Lishan Ai (University of Wollongong):
The Economic, Political, Legal, And Cultural Factors Influencing The Effectiveness Of Anti-Money Laundering Measures Taken by Chinese Financial Institutions
Discussant: Friedrich Schneider

Friedrich Schneider (University of Linz):
The Financial Flows Of The Transnational Crime: Some Preliminary Empirical Results
Discussant: Louis de Koker

B4 SHADOW III – Debt (Room: Galen)

Session Chair: Aloys Prinz

Morteza Sameti (University of Isfahan) / Somayeh Heidari (University of Isfahan):
Investigation And Comparison Of The Shadow Economy In OPEC Member Countries: A Structure Equation Approach
Discussant: Catalina Granda-Carvajal

Catalina Granda-Carvajal (University of Connecticut) / Shalini Mitra (University of Connecticut):
Borrowing Constraints And The Informal Sector: Implications For Aggregate Volatility
Discussant: Bernd Theilen

Helmut Herwartz (Christian-Albrechts-University of Kiel) / Bernd Theilen (Rovira i Virgili University):
Does The EU Financing System Contribute To Shadow Economic Activity?
Discussant: Aloys Prinz

Aloys Prinz (University of Münster) / Hanno Beck (Pforzheim University Business School):
In The Shadow Of Public Debt: Are There Relations Between Public Debt And The Shadow Economy?
Discussant: Somayeh Heidari