Saturday, July 26, 16h30 – 19h00

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

C1 SHADOW VII – POLICY AND GOVERNANCE (Room: Monasterium I )

Session Chair: Catalina Granda-Carvajal

Andrey Kostin (Novosibirsk State University):
Shadow Economy and Government Policy
Discussant: Faris Al-Mashat

Faris Al-Mashat (Brandenburg University of Technology Cottbus-Senftenberg):
Black or White Economy? Evidence from a Social Project in Germany
Discussant: Mustafa Besim

Mustafa Besim (Eastern Mediterranean University, North Cyprus) / Tufan Ekici (Middle East Technical University, Northern Cyprus):
Small Economy with Large Informality
Discussant: Rodrigo Ceni González

Rodrigo Ceni González (European University Institute, Florence):
Informality and Government Enforcement in Latin America
Discussant: Catalina Granda-Carvajal

Catalina Granda-Carvajal (University of Antioquia):
On the Role of the Shadow Economy in Fiscal Policy Procyclicality. An Alternative Empirical Approach
Discussant: Andrey Kostin

C2 TAX EVASION III – WHISTLE BLOWING AND DISCLOSURE (Room: Monasterium II)

Session Chair: Matthew D. Rablen

Cécile Bazart (University of Montpellier) / Michael Beaud (University of Montpellier) / Dimitri Dubois (University of Montpellier):
Tax Evasion Decisions when Tax Agencies Use Whistle Blowing
Discussant: Saré Pienaar

Saré Pienaar (University of Pretoria) / Burgert B. Griessel (University of Pretoria):
An International Comparision of Legislation Aimed at the Tax Whistleblower
Discussant: Matthew D. Rablen

Matthew D. Rablen (Brunel University):
Incentivized Tax Disclosure Schemes: An Analysis
Discussant: Cécile Bazart

C3 TAX EVASION IV - EXPERIMENTS I (Room: Bomberg)

Session Chair: Philipp Doerrenberg

Christoph Bühren (Helmut Schmidt University Hamburg) / Thorben C. Kundt (Helmut Schmidt University Hamburg):
The Effects of Effort on Tax Evasion – Findings from a Real Effort Experiment
Discussant: Alessandro Santoro

Pietro Battiston (DEFAP and Università Cattolica del Sacro Cuore) / Simona Gamba (DEFAP and Università Cattolica del Sacro Cuore) / Alessandro Santoro (University of Milan Bicocca):
When You Audit, Do it Loudly: A Natural Experiment on Fiscal Compliance
Discussant: Philipp Doerrenberg

Philipp Doerrenberg (University of Cologne and IZA) / Denvil Duncan (Indiana University, Bloomington, and IZA):
Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply
Discussant: Thorben C. Kundt

C4 SHADOW VIII – HUMAN TRAFFICKING / COMPLIANCE (Room: Galen)

Session Chair: Ann-Marie Nienaber

Seo-Young Cho (Philipps-University of Marburg):
Human Trafficking. A Shadow of Migration – Evidence from Germany
Discussant: Sebastian Eichfelder

Sebastian Eichfelder (University of Wuppertal):
Compliance Costs Estimates: Survey Non-response and Temporal Framing Effects
Discussant: Marcel Hofeditz

Marcel Hofeditz (University of Münster) / Ann-Marie Nienaber (Coventry University) / Gerhard Schewe (University of Münster) / Viktoria Sass (University of Münster):
Intrinsic and Extrinsic Motivators of Compliance Behaviour: An Analysis of Hierarchical and Functional Moderators
Discussant: Seo-Young Cho