Parallel Sessions E

Saturday, July 30, 16h30 – 18h30

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E1 TAX EVASION IX – Trust (Room: Monasterium I)

Session Chair: Sebastian Eichfelder

Morteza Sameti (University of Isfahan) / Robabeh Jaberi (University of Isfahan):
The Effect Of Authorithies' Power And Taxpayers Trust On Them On Tax Compliance
Discussant: Gloria Alarcón García

Gloria Alarcón García (Univerity of Murcia) / Edgardo Ayala Gaytán (Monterry Institute of Technology and Higher Education):
Trust In Spain Governments: Antecedents And Consequences
Discussant: Chistoph Kogler

Christoph Kogler / Stephan Mühlbacher / Erich Kirchler (University of Vienna):
An Empirical Testing Of  The "Slippery-Slope" Framework: The Role Of Trust And Power In Explaining Tax Compliance
Discussant: Sebastian Eichfelder

Michael Schorn (IWP Institute for Economic and Political Research) / Sebastian Eichfelder (University of Wuppertal):
Bureaucracy Costs Caused By Agency Action: An Empirical Analysis
Discussant: Robabeh Jaberi


E2 TAX EVASION X – Growth (Room: Monasterium II)

Session Chair: John Robert Stinespring

Maria Jesús Freire-Serén (University of Vigo) / Judith Panadès i Martì (Autonomous University of Barcelona):
Tax Avoidance, Human Capital Accumulation And Economc Growth
Discussant: Byung-Yeon Kim

Byung-Yeon Kim (Seoul National University) / Min-Jung Kim (Seoul National University):
Corruption And Economic Growth
Discussant: Jordi Caballè

Jordi Caballè (Autonomous University of Barcelona) / Judith Panadès i Martì (Autonomous University of Barcelona):
Tax Evasion, Technology Shocks, And The Cyclicality Of Government Revenues
Discussant: John Robert Stinespring

John Robert Stinespring (University of Tampa):
Tax Evasion And The Decline Of The Roman Empire
Discussant: Judith Panadès i Martì


E3 SHADOW VII – Methods (Room: Bomberg)

Session Chair: John Cullis

Guerino Ardizzi (Bank of Italy) / Carmelo Petraglia (University of Napoli Federico II) / Massimiliano Piacenza (University of Torino) / Gilberto Turati (University of Torino):
A Reinterpretation Of The Currency Demand Approach (With An Application To Italy)
Discussant: Jordi Sardà

Michael Pickhardt (Brandenburg University of Technology Cottbus) / Jordi Sardà (Rovira i Virgili University):
Evolution And Causes Of The Spanish Underground Economy
Discussant: Matti Viren

Kari Takala (Bank of Finnland) / Matti Viren (University of Turku):
Why Does A Large Shadow Economy Not Show Up In Administrative Inspections?
Discussant: John Cullis

John Cullis (University of Bath) / Bruce Morley (University of Bath):
Measuring The 'Cash Economy' In Europe Via An Announcement Effect
Discussant: Guerino Ardizzi


E4 SHADOW VIII – Countries (Room: Galen)

Session Chair: Brugt Kazemier

Joao Felippe Cury M. Mathias (Federal University of Rio de Janero):
Brazilian Underground Economy: A Methodological Contribution To The Debate
Discussant: Karine Torosyan

Karine Torosyan (Tbilisi State University):
Effect Of Flat Tax Reform On The Size Of The Shadow Economy In Georgia
Discussant: Boris Siliverstovs

Vyacheslav Dombrovsky (SSE Riga) / Konstantin A. Kholodilin (DIW Berlin) / Boriss Siliverstovs (KOF Swiss Federal Institute of Technology Zurich):
Using Personal Car Register For Measuring Economic Inequality In Countries With A Large Share Of Shadow Economy: Evidence For Latavia
Discussant: Brugt Kazemier

Arjan Bruil / Brugt Kazemier / Marieke Rensman / Annemieke van De Steeg (Statistics Netherlands):
Illegal Activities In The Netherlands And Their Share In National Income
Discussant: Joao Felippe Cury M. Mathias