Friday, July 26, 8h30-10h30

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A1 SHADOW I - AGENT-BASED MODELING I (Room: Monasterium I)

Session Chair: Sanith Wijessinghe

Götz Seibold (Brandenburg University of Technology Cottbus-Senftenberg) / Sascha Hokamp (Brandenburg University of Technology Cottbus-Senftenberg):
How much Rationality Tolerates the Shadow Economy? An Agent-based Econophysics Approach
Discussant: Toni Llàcer

José A. Noguera (GSADI and Autonomous University of Barcelona) / Toni Llàcer (GSADI and Autonomous University of Barcelona) / Francisco J. Miguel (GSADI and Autonomous University of Barcelona) / Eduardo Tapia (GSADI and Autonomous University of Barcelona):
Tax Compliance, Rational Choice, and Social Influence: An Agent-based Model
Discussant: István J. Tóth

László Gulyás (Eötvös Loránd University, Hungary) / Tamás Máhr (Eötvös Loránd University, Hungary) / István J. Tóth (Hungarian Academy of Sciences):
Analysis of the Factors Influencing Non-Registered Employment. Analyses Conducted by the TaxSim Agent-Based Simulation Model
Discussant: Sanith Wijesinghe

Geoffrey Warner (MITRE Corporation) / Sanith Wijesinghe (MITRE Corporation) / Uma Marques (MITRE Corporation) / Una-May O'Reilly (MIT CSAIL) / Erik Hemberg (MIT CSAIL) / Osama Badar (MIT CSAIL):
Modeling Tax Evasion with Genetic Algorithms
Discussant: Götz Seibold

A2 SHADOW II – GENERAL I (Room: Monasterium II)

Session Chair: Denvil Duncan

Emilio Colombo (University of Milan Bicocca) / Luisanna Onnis (University of Milan Bicocca) / Patrizio Tirelli (University of Milan Bicocca):
Shadow Economies at Times of Banking Crisis: Empirics and Theory
Discussant: Jef Hendrickx

Stef Adriaenssens (HUB – University College Brussels) / Jef Hendrickx (HUB – University College Brussels):
The Consumer Side of the Picture: Explaining the Persistence of Informality from Demand Side Experiences
Discussant: Denvil Duncan

Denvil Duncan (Indiana University, Bloomington and IZA) / Klara S. Peter (University of North Carolina and IZA):
Income Tax and the Shadow Economy
Discussant: Emilio Colombo

A3 SHADOW III – SIZE (Room: Bomberg)

Session Chair: Karsten Staehr

Brima I. B. Kargbo (National Social Security and Insurance Trust (NASSIT)):
Shadow Economy and Tax Evasion: Evidence from Sierra Leone
Discussant: Stanislaw Cichocki

Stanislaw Cichocki (University of Warsaw):
Undeclared Work in a Transition Country: Exit or Exclusion? The Case of Poland
Discussant: Adriana A. Alexandru Davidescu

Adriana A. Alexandru Davidescu (Bucharest Academy of Economic Studies) / Ion Dobre (Bucharest Academy of Economic Studies) / Constantin Mitrut (Bucharest Academy of Economic Studies):
Revisiting the Relationship Between Shadow Economy and Unemployment Rate. A ARDL Causality Analysis for the Case of Romania
Discussant: Karsten Staehr

Merike Kukk (Tallinn University of Technology) / Karsten Staehr (Tallinn University of Technology):
Income Underreporting by Households with Business Income. Evidence from Estonia
Discussant: Brima I. B. Kargbo

A4 TAX EVASION I – TAXES (Room: Galen)

Session Chair:Friedmann Richter

Giovanni Immordino (University of Salerno and CSEF) / Francesco F. Russo (University of Naples Federico II and CSEF):
Fighting Colloborative Tax Evasion
Discussant: Elena D’Agosto

Elena D’Agosto (Italian Revenue Agency) / Massimiliano Marigliani (Italian Revenue Agency) / Stefano Pisani (Italian Revenue Agency):
Asymmetries in the Territorial VAT Gap
Discussant: Mina Vlachaki

Mina Vlachaki (Tilburg University):
The Impact of the Shadow Economy on the Tax Mix and Indirect Tax Revenues Discussant: Friedemann Richter

Martin Abraham (Friedrich-Alexander University Erlangen-Nürnberg) / Kerstin Lorek (Friedrich-Alexander University Erlangen-Nürnberg) / Friedemann Richter (Friedrich-Alexander University Erlangen-Nürnberg) / Matthias Wrede (Friedrich-Alexander University Erlangen-Nürnberg):
A Factorial Survey on the Inheritance Tax and Compliance Norms
Discussant: Giovanni Immordino