Discussion papers
Reports on initial research findings
| Paper No | Title | Authors | Date |
|---|---|---|---|
| 037 - 24 |
Principles for Pareto efficient border carbon adjustment |
Michael Keen and Christos Kotsogiannis | Mar-24 |
| 036 - 21 |
Marketed Tax Avoidance Schemes: An Economic Analysis |
Jiao Li, Duccio Gamannossi Degl'Innocenti, Matthew D. Rablen | Nov-21 |
| 035 - 21 | Do Tax Audits Have a Dynamic Impact? Evidence from Corporate Income Tax Administrative Data | Christos Kotsogiannis, Luca Salvadori, John Karangwa and Theonille Mukamana | Feb-22 |
| 034 - 21 | Does Voting on Tax Fund Destination Imply a Direct Democracy Effect? | Nicolas Jacquemet, Stéphane Luchini and Antoine Malézieux | Jun-21 |
| 033 - 21 | Detecting Anomalies in Heterogeneous Population-Scale VAT Networks | Angelos Alexopoulos, Petros Dellaportas, Stanley Gyoshev, Christos Kotsogiannis, Sophia C Olhede and Trifon Pavkov | Jun-21 |
| 032 - 21 | On Commodity Tax Harmonization and Public Goods Provision | Christos Kotsogiannis and Miguel-Angel Lopez Garcia | Jun-21 |
| 40 Years of Tax Evasion Games: A Meta-Analysis | James Alm and Antoine Malézieux | Aug-20 | |
| 030 - 20 | Assessing the Effects of Issue Framing on Fiscal Attitudes: Evidence from a Survey Experiment | John D'Attoma, Kim-Lee Tuxhorn and Sven Steinmo | Feb-20 |
| | Commodity Tax Harmonization and Public Goods Provision | Christos Kotsogiannis and Miguel-Angel Lopez Garcia | Jan-20 |
| 028 - 19 | Quasi-Hyperbolic Discounting and Externalities: Can Government Intervention Improve Welfare? | Christos Kotsogiannis and Robert Schwager | Oct-19 |
| 027 - 19 | Who’ll stop lying under oath? Empirical evidence from Tax Evasion Games | Antoine Malezieux with Stephane Luchini, Nicolas Jacquemet and Jason F Shogren | May-19 |
| 026 - 19 | Sample size determination for risk-based tax auditing | Christos Kotsogiannis, with Petros Dellaportas and Evangelos Ioannidis | Mar-19 |
| | Gender, social value orientation, and tax compliance | John D'Attoma, Clara Volintiru, and Antoine Malezieux | Jan-19 |
| 024 - 19 | A psychometric investigation of the personality traits underlying individual tax morale | Antoine Malezieux, with Nicolas Jacquemet, Stephane Luchini, and Jason F Shogren | Jan-19 |
| 023 - 19 | Tax evasion as contingent debt | Christos Kotsogiannis and Xavier Mateos-Planas | Jan-19 |
| 022 - 18 |
Tax evasion on a social network |
Duccio Gamannossi degl'Innocenti and Matthew D Rablen | Oct-18 |
| 021 - 18 |
Pareto-improving indirect tax coordination and tax diversity |
Christos Kotsogiannis and Miguel-Angel Lopez-Garcia | Sep-18 |
| 020 - 18 |
Improving the Realism of Tax CGE Models | Christopher Heady | Jul-18 |
| 019 - 17 | Tax avoidance on a social network | Duccio Gamannossi degl’Innocenti and Mathew D. Rablen | Nov-17 |
| 018 - 17 | The Effect of Personal Allowance Withdrawal on Personal Pension Contributions | Christopher Heady | Sept-17 |
| 017 - 16 |
Voluntary Disclosure Schemes For Offshore Tax Evasion: An Analysis |
Matthew Gould & Matthew Rablen |
Jan-16 |
| 016 - 16 | Measuring Tax Compliance Attitudes: What Surveys Can Tell Us About Tax Compliance Behaviour | Diana Onu |
Jan-16 |
| 015 - 15 |
Does Using Behavioural Prompts in Pre-Populated Tax Forms Affect Compliance? Results From an Artefactual Field Experiment With Real Taxpayers. |
Miguel Fonseca & Shaun Grimshaw | Sept-15 |
| 014 - 15 | The Hidden Economy in Europe: A Tale of Deterrence and Morale | Ana Cinta G. Cabral, Christos Kotsogiannis & Gareth Myles |
Aug-15 |
| | Optimal Performance Reward, Tax Compliance and Enforcement | Christos Kotsogiannis & Konstantinos Serfes |
Feb-15 |
| 012 - 15 |
Tax Talk: What Online Discussions about Tax Reveal about Our Theories |
Diana Onu & Lynne Oats | Jan-15 |
| 011 - 15 |
How Long Lasting are the Effects of Audits |
Arun Advani, William Elming & Jonathan Shaw |
Jan-15 |
| 010 - 14 | Self-Employment Underreporting in Great Britain: Who and How Much? | Ana Cinta G.Cabral, Gareth Myles & Christos Kotsogiannis | Dec-14 |
| 009 - 14 | "Paying Tax is Part of Life": Social Norms and Social Influence in Tax Communications | Diana Onu & Lynne Oats | Nov-14 |
| 008 - 14 |
Predictive Analytics and the Targeting of Audits |
Nigar Hashimzade, Gareth Myles, Matthew Rablen | Oct -14 |
| 007 - 14 | Measuring Outcomes | Karen Boll & Lynne Oats (assisted by Carlene Wynter) | Oct- 14 |
| 006 - 14 |
Social Norms and Tax Compliance |
Diana Onu & Lynne Oats | May-14 |
| |
Do Students Behave Like Real Taxpayers? Experimental Evidence on Taxpayer Compliance from the Lab and From the Field |
Lawrence Choo, Miguel Fonseca & Gareth Myles | Apr-14 |
| 004 - 13 |
The Use of Agent-Based Modelling to Investigate Tax Compliance |
Nigar Hashimzade, Gareth Myles, Frank Page & Matthew Rablen |
Nov-13 |
| 003 - 13 |
Tax Compliance Costs For the Small and Medium Enterprise Business Sector: Recent Evidence from Australia |
Chris Evans, Phil Lignier & Binh Tran-Nam | Sep-13 |
| 002 - 13 |
Taxpayers’ Behavioural Responses and Measures of Tax Compliance ‘Gaps’: A Critique |
Norman Gemmell & John Hasseldine | Sep-13 |
| 001 - 13 |
Prospect Theory and Tax Evasion: A Reconsideration of the Yitzhaki Puzzle |
Matthew Rablen & Amedo Piolatto | Sep-13 |