Saturday, July 27, 9h00-10h30

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D1 TAX EVASION V ­– THEORY I (Room: Monasterium I)

Session Chair: Thorben C. Kundt

Carlos Bethencourt (Universidad de La Laguna) / Lars Kunze (TU Dortmund):
Morality and Tax Evasion in a Dynamic Framework
Discussant: Océane Briand

Océane Briand (University of Mannheim):
Within-Firm Informality, Inequalities, and Taxation
Discussant: Thorben C. Kundt

Thorben C. Kundt (Helmut Schmidt University Hamburg) / Florian Misch (Centre for European Economic Research (ZEW)) / Birger Nerré (GIZ Serbia):
Re-Assessing the Merits of Firm Surveys to Study Tax Evasion: Evidence from Serbia
Discussant: Lars Kunze

D2 SHADOW IX – THEORY I (Room: Monasterium II)

Session Chair: Jordi Sardà

Juan Mendoza Pérez (Universidad del Pacifico):
The Protection of Private Property: A Government as a Free-Rider
Discussant: Mauricio Prado

Caterina Mendicino (Banco de Portugal) / Mauricio Prado (Copenhagen Business School):
Heterogeneous Firms and the Impact of Government Policy on Welfare and Informality
Discussant: Jordi Sardà

Jordi Sardà (Rovira i Virgili University) / Maria-José Pérez-Lacasta (Rovira i Virgili University):
Fraud, Shadow Economy and Social Security System
Discussant: Juan Mendoza Pérez

D3 TAX EVASION VI – EXPERIMENTS II (Room: Bomberg)

Session Chair: Eva Hofmann

Lucio Castro (University of Sussex and CIPPEC, Argentina) / Carlos Scartascini (Inter-American Development Bank):
Tax Compliance and Enforcement in the Pampas. Evidence from a Field Experiment
Discussant: Ann-Kathrin Koessler

Lars P. Feld (Albert-Ludwigs-University Freiburg) / Bruno S. Frey (University of Warwick) / Ann-Kathrin Koessler (Queensland University of Technology) / Benno Torgler (Queensland University of Technology):
Support Incentives for Tax Morale – A Field Experiment
Discussant: Eva Hofmann

Eva Hofmann (University of Vienna) / Martina Hartner-Tiefenthaler (University of Vienna) / Katharina Gangl (University of Vienna) / Erich Kirchler (University of Vienna):
The Impact of Coercive and Legitimate Power on Tax Compliance: Experimental Evidence
Discussant: Carlos Scartascini

D4 TAX EVASION VII – COUNTRIES  (Room: Galen)

Session Chair:  Gloria Alarcón García

Mihály Fazekas (University of Cambridge) / Marcel Medgyesi (TÁRKI Social Research Institute) / István J. Tóth (Hungarian Academy of Sciences):
Diversity of Motivations to Engage in Tax Evasion in Hungary
Discussant: Eduardo Di Porto

Edoardo Di Porto (Sapienza University of Rome) / Leandro Elia (JRC European Commission) / Cristina Tealdi (IMT Lucca Institute for Advanced Studies):
The Emersion Effect: An Ex Post and Ex Ante Social Program Evaluation on Labor Tax Evasion in Italy
Discussant: Gloria Alarcón García

Gloria Alarcón García (University of Murcia) / Edgardo Ayala Gaytan (Monterrey Institute of Technology and Higher Education) / Elena Quiñones Vidal (University of Murcia):
Socio-demographic Profile and Tax Awareness in Spain: Evidence from the Fiscal Observatory of the University of Murcia, FOSUM
Discussant: István J. Tóth