Parallel Sessions E
Saturday, July 27, 14h00 – 16h00
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E1 TAX EVASION VIII – THEORY II (Room: Monasterium I)
Session Chair: Sascha Hokamp
Francesco Busato (Parthenope University of Naples) / Enrico Marchetti (Parthenope University of Naples):
Tax Evasion and Prospect Theory in a (Dynamic) General Equilibrium Setting
Discussant: Andreas Marcel Oestreich
Andreas Marcel Oestreich (University of Guelph):
On Optimal Audit Mechanisms
Discussant: Sascha Hokamp
Sascha Hokamp (Brandenburg University of Technology Cottbus-Senftenberg):
Rethinking Tax Evasion Theories – Recovering the Expected Utility Approach
Discussant: Francesco Busato
E2 SHADOW X – THEORY II (Room: Monasterium II)
Session Chair: Matti Viren
Amedeo Argentiero (University of Perugia) / Carlos A. Bollino (University of Perugia):
Uncovering Unobserved Economy: A General Equilibrium Characterization
Discussant: Matti Viren
Matti Viren (University of Turku):
Why so Little Revenues are Obtained from a Large Shadow Economy?
Discussant: Amedeo Argentiero
E3 TAX EVASION IX – COMPLIANCE (Room: Bomberg)
Session Chair: Stephan Muehlbacher
Madeleine Stiglingh (University of Pretoria):
Electronic Service Quality Framework in a Revenue Authority Setting
Discussant: Christoph Kogler
Christoph Kogler (University of Vienna) / Luigi Mittone (University of Trento) / Erich Kirchler (University of Vienna):
The Impact of Delayed Feedback Concerning Audits and Additional Taxes on Trust and Compliance
Discussant: Stephan Muehlbacher
Stephan Muehlbacher (University of Vienna) / Katharina Gangl (University of Vienna) / Manon de Groot (Dutch Tax and Customs Administration) / Sjoerd Goslinga (Dutch Tax and Customs Administration) / Eva Hofmann (University of Vienna) / Christoph Kogler (University of Vienna) / Gerrit Antonides (Wageningen University) / Erich Kirchler (University of Vienna):
"How Can I Help You?" Perceived Service Orientation of Tax Authorities and Tax Compliance
Discussant: Madeleine Stiglingh
E4 TAX EVASION X – EMPIRICAL STUDIES (Room: Galen)
Session Chair: Konstantinos Chatzimichael
Saré Pienaar (University of Pretoria) / Catherine Bailey (University of Pretoria) / Erich Bell (University of Pretoria):
Student's Ethical Awareness Concerning Tax: A Survey
Discussant: Gloria Alarcón García
Gloria Alarcón García (University of Murcia) / Alicia Martínez Serrano (University of Murcia):
Key Values of Tax Awareness in European University Students
Discussant: Konstantinos Chatzimichael
Konstantinos Chatzimichael (Cyprus University of Technology) / Pantelis Kalaitzidakis (University of Crete) / Vagelis Tzouvelekas (University of Crete):
Economic Growth, Tax Evasion and Tax Monitoring Expenses: An Empirical Analysis in OECD Countries
Discussant: Saré Pienaar