Published papers
Below is a list of TARC accepted or published papers:
| Title | Journal | Authors | Year | Volume | Page no. |
|---|---|---|---|---|---|
| On commodity tax harmonization and public goods provision | Journal of Public Economic Theory | Kotsogiannis, C; Lopez-Garcia M-A | 2021 | ||
| Transfer pricing: changing views in changing times | Accounting Forum | Rogers, H. and Oats,L. | 2021 | ||
| When a nudge is (not) enough: Experiments on social information and incentives | European Economic Review | Jingnan (Cecilia)Chen, Miguel A.Fonseca, Shaun B.Grimshaw | 2021 | 134 | |
| Household Tax Evasion | Journal of Public Economic Theory | Nigar Hashimzade. Gareth D. Myles. Hana Yousefi | 2020 | ||
| The ‘Great Lockdown’ and its Determinants | Economics Letters | Ferraresi, M; Kotsogiannis, C; Rizzo, L; et al | 2020 | ||
| Sample size determination for risk-based tax auditing | Journal of the Royal Statistical Society Series A | Dellaportas, P; Ioannidis, E; Kotsogiannis, C | 2020 | ||
| Voluntary disclosure schemes for ofshore tax evasion | International Tax and Public Finance | Matthew Gould and Matthew D. Rablen | 2020 | 27 | 805–831 |
| Cyclical Tax Enforcement | Economic Enquiry | José M Durán-Cabré, Alejandro Esteller-Moré, Luca Salvadori | 2020 | ||
| Accounting Profits and Unitary Taxation (Revisited) | British Tax Review | Brown, R. & Oats L. | 2020 | 1 | 63-81 |
| Preordered Service in Contract Enforcement | Games and Economic Behaviour | Auerbach, J., Fonseca, M.A. 2020 | 2020 | 122, 130-149 | |
| The impact of terrorism on tax enforcement effectiveness: a case study of the Basque Country and Navarre | Regional Studies | Luca Salvadori | 2020 | ||
| More bang for your buck: tax compliance in the United States and Italy | Journal of Public Policy | John D'Attoma | 2020 | ||
| Pareto-improving indirect tax coordination and tax diversity | Oxford Economic Papers | Christos Kotsogiannis and Miguel-Angel Lopez Garcia | 2019 | ||
| Voluntary Disclosure Schemes for Offshore Tax Evasion | International Tax and Public Finance | Matthew Gould and Matthew D. Rablen | 2020 | 27 | 805-831 |
| Knock, knock: The taxman's at your door! Practical sense, empathy games, and dilemmas in tax enforcement | Journal of Business Ethics | Wynter, C; Oats, L | 2019 | ||
| Tax evasion on a Social Network | Journal of Economic Behaviour and Organisation | Duccio Gamannossi degl'Innocente and Matthew D. Rablen | 2020 | 169 | 79-91 |
| Gaming the System: An Investigation of Small Business Owners' Attitudes to Tax Avoidance, Tax Planning, and Tax Evasion | Games | Diana Onu, Lynne Oats, Erich Kirchler and Andre Julian Hartman | 2019 |
10 (Issue 4) |
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| Corporate Tax Avoidance: Is Transparency the Answer? | Accounting and Business Research 49 (5) open access | Oats, L. and Tuck P. | 2019 | 565-583 | |
| Evolving perspectives on the evolving arm's length principle and formulary apportionment | British Tax Review | Rogers H. and Oats L. | 2019 | 2 | 150-165 |
| Taxing Large Business: Cooperative Compliance in Action | Intereconomics | Björklund Larsen, L. and Oats, L | 2019 | ||
| The US Compliance Assurance Process: A Relational Signalling Approach | Journal of Tax Administration | De Widt, D., Mulligan, E. and Oats, L | 2019 | 5(1) | pp 145-161 |
| A psychometric investigation of the personality traits underlying individual tax morale | BE Journal of Economic Analysis and Policy | Antoine Malézieux, with Nicolas Jacquemet, Stéphane Luchini, and Jason Shogren | 2019 | 19(3) | |
| Trust in government: Narrowing the ideological gap over the federal budget | Journal of Behavioral Public Administration | John D'Attoma, Sven Steinmo, and Kim-Lee Tuxhorn | 2019 | 2 (1) | 1-13 |
| Self employment income gap in Great Britain: how much and who? | CESifo Economic Studies | Christos Kotsogiannis (with Ana Cinta Cabral, and Gareth Myles) | 2018 | ||
| The dynamics of internalised and extrinsic motivation in the ethical decision making of small business owners | Applied Psychology: An International Review | Lynne Oats (with Diana Onu and Erich Kirchler) | 2018 | ||
| Don't worry, we're not after you! Anancy culture and tax enforcement | Critical Perspectives on Accounting | Lynne Oats (with Carlene Wynter) | 2018 | ||
| Will any gossip do? Gossip does not need to be perfectly accurate to promote trust |
Games and Economic Behaviour | Miguel Fonseca (and Kim Peters) | 2018 | 107 | 253-281 |
| A practical guide to setting up your tax evasion game | Journal of Tax Administration | Antoine Malezieux | 2018 | 4 (1) | 107 - 127 |
| More bang for your buck: tax compliance in the United States and Italy | Journal of Public Policy | John D'Attoma | |||
| What explains the north-south gap in Italian tax compliance? An experimental analysis |
Acta Politica | John D'Attoma | 2018 | 53 | |
| VAT/GST Thresholds and Small Businesses: Where to Draw the Line? |
Canadian Tax Journal | Yige Zu | 2018 | 66 (2) | 309-347 |
| Cooperative Compliance in Action: A UK/Dutch Comparison, in Mulligan and Oats eds, | Contemporary Issues in Tax Research, Fiscal Publications, Birmingham | De Widt, D & Oats, L. | 2018 | 3 | |
| The role of gender in the provision of public goods through tax compliance | Journal of Behavioral and Experimental Economics | John D'Attoma (with Dave Bruner and Sven Steinmo) | 2017 | ||
| Do behavioral nudges in pre-populated tax forms affect compliance? Experimental evidence with real tax payers | Journal of Public Policy and Marketing | Mioguel Fonseca and Shaun Grimshaw | 2017 | ||
| Our survey reveals that even Republicans want a fairer tax deal for America | Article for "The Conversation" | John D'Attoma | 2017 | ||
| Is the Questionnaire of Cognitive and Affective Empathy measuring two or five dimensions? Evidence in a French sample | Psychiatry Research | Antoine Malezieux (with Myszkowski, Brunet-Gouet, Roux, Robieux, Boujut, and Zenasni) | 2017 | ||
| Is tax evasion a personality trait? An empirical evaluation of psychological determinants of "tax morale" | Revue Economique | Antoine Malezieux (with Jacquemet, Luchini,and Shogren) | 2017 | ||
| Measuring Tax Compliance Attitudes: What Surveys Can Tell Us About Tax Compliance Behaviour | Advances in Taxation | Diana Onu | 2017 | 23 | 173-190 |
| Optimal performance reward, tax compliance and enforcement | The Economics Theory Bulletin | Christos Kotsogiannis (with Konstantinos Serfes) | 2016 | ||
| Should tax collection be privatised? | Article for "The Conversation" | Christos Kotsogiannis | |||
| Paying tax is part of life: Social influence in tax communications | Journal of Economic Behavior and Organization | Diana Onu, and Lynne Oats | 2016 | 124 | 29-42 |
|
Tax Talk: An Exploration of Online Discussions among Taxpayers |
Journal of Business Ethics | Diana Onu, and Lynne Oats | 2016 | 1-14 | |
| Journal of Economic Behavior and Organization | Choo, C Y L, Fonseca, M A and Myles, G D | 2016 | 124 | 102-114 | |
| Tax Notes International | Diana Onu, and Lynne Oats | 2016 | |||
| Journal of Economic Behavior and Organization | Nigar Hashimzade, Gareth Myles, and Matthew Rablen | 2016 | 124 | 130-145 | |
| Public Finance Review | Nigar Hashinzade and Gareth Myles | 2015 | 145 | 140-165 | |
| Journal of Tax Administration | Diana Onu, and Lynne Oats | 2015 | 1 (1) | 113-137 | |
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The behavioural economics of tax enforcement: an agent-based approach |
Public Finance Review | Nigar Hashimzade, and Gareth Myles | 2015 | ||
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The use of agent-based modelling to investigate tax compliance |
Economics of Governance | Nigar Hashimzade, and Gareth Myle | 2015 | 16 | 143-164 |
| Journal of Economic Pschology | Hashimzade, N , Myles, G D, Page, F, and Rablen, M | 2014 | 40 | 134-146 |