Saturday, July 30, 14h00-16h00

To download a paper please click on the paper title (downloading requires a user ID and a password).

D1 TAX EVASION VII ­– Agent-based II (Room: Monasterium I)

Session Chair: Matthew Rablen

Nigar Hashimzade (University of Reading) / Gareth D. Myles (University of Exter) / Frank Page (Indiana University) / Matthew Rablen (Brunel University): 
Occupational Choice And network Effects In Tax Evasion
Discussant: András Simonovits

Zsombor Z. Méder (Maastricht University) / András Simonovits (Hungarian Academy of Sciences) / János Vincze (Corvinus University of Budapest):
Tax Morale And Tax Evasion : Social Preferences And Bounded Rationality
Discussant: Amanda Andrei

Amanda Andrei / Kevin Comer / Subhasis Datta / Paul Devlin / Matthew Koehler / Uma Marques / Patrick Roach / Steve Scott / Brian Tivnan (The MITRE Coperation):
Replication And Extension Of Two Leading Agent-Based Tax Compliance Models As A Foundation To Analyze The 'Tax Ecosystem' 
Discussant: Zsombor Z. Méder

Michael Pickhardt (Brandenburg University of Technology Cottbus) / Goetz Seibold (Brandenburg University of Technology Cottbus):
Income Tax Evasion Dynamics - Evidence From An Agent-Based Econophysics Model
Discussant: Kevin Comer

D2 TAX EVASION VIII – Income (Room: Monasterium II)

Session Chair: May Elsayyad

Alari Paulus (University of Essex):
Tax Evasion And Measurement Error – A Comparison Of Survey Income With Tax Records
Discussant: Enrico Schöbel

Enrico Schöbel (Goethe-University of Frankfurt am Main):
The Economic Analysis Of German Tax Assessment : Can Little Strokes Fell Great Oakes?
Discussant: Jori Veng Pinje

Simon Halphen Boserup (University of Copenhagen) / Jori Veng Pinje (University of Copenhagen):
Tax Evasion, Information Reporting, And The Regressive Bias Hypothesis
Discussant: May Elsayyad

May Elsayyad (Max Planck Institute for Tax Law and Public Finance) / Kai A. Konrad (University of Munich):
Fighting Multiple Tax Havens
Discussant: Alari Paulus

D3 SHADOW V – GE-Models (Room: Bomberg)

Session Chair: Marco Maffezzoli

Francesco Busato (University of Naples Parthenope) / Bruno Chiarini (University of Naples Parthenope):
Steady State Laffer Curve With The Undergound Economy
Discussant: Catalina Grande-Carvajal

Catalina Granda-Carvajal (University of Connecticut):
The Underground Economy And Microeconomic Fluctuations: A Theoretical Exploration
Discussant: Marco Maffezzoli

Marco Maffezzoli (Bocconi University):
Tax Evasion Under Market Incompleteness
Discussant: Jean-Bernard Chatelain

Kirsten Ralf (ESCE, Paris) / Jean-Bernard Chatelain (CES, University Paris 1 Pantheon Sorbonne):
Tax Avoidance And Ownership Concentration
Discussant: Francesco Busato

D4 SHADOW VI – Labor III  (Room: Galen)

Session Chair:  Henry Ohlsson

Edoardo Di Porto (Sapienza University of Rome) / Leandro Elia (University of Calabria):
Undeclared Work And Wage Inequality
Discussant: Byung-Yeon Kim

Byung-Yeon Kim (Seoul National University):
Informal Economy Activities And Entrepreneurship In Russia
Discussant: Stephan Muehlbacher

Stephan Muehlbacher (University of Vienna) / Erich Kirchler (University of Vienna):
Mental Accounting Of Self-Employed Taxpayers: On The Mental Segregation Of The Net Income And The Tax Due
Discussant: Henry Ohlsson

Per Engström (Uppsala University) / Katarina Nordblom (University of Gothenburg) / Henry Ohlsson (Uppsala University) / Annika Persson (The Swedish Tax Agency):
Tax Evasion And Loss Evasion
Discussant: Edoardo Di Porto