Central Bank Research Hub - JEL classification H26: Tax Evasion and Avoidance

Title Author(s)

Whose Child Is This? Shifting of Dependents Among EITC Claimants Within the Same Household

Board of Governors of the Federal Reserve System FEDS series [View] (Paper: 2017-089, 22.08.2017)

JEL: D10, H24, H26, H31, H53

Does social capital matter in corporate decisions? Evidence from corporate tax avoidance

Bank of Finland Discussion Papers [View] (Paper: 21/2017, 10.08.2017)

JEL: A13, H26, M40, M41, Z13

The effect of foreign institutional ownership on corporate tax avoidance: international evidence

Bank of Finland Discussion Papers [View] (Paper: 26/2016, 23.08.2016)

JEL: G23, G32, H26, M41

CEO political preference and corporate tax sheltering

Bank of Finland Discussion Papers [View] (Paper: 5/2016, 08.04.2016)

JEL: G21, G32, H26, P16

Profit shifting through transfer pricing: evidence from French firm level trade data.

Bank of France Working Papers [View] (Paper: 555, 20.05.2015)

JEL: F14, F23, H25, H26, H32

Austerity Plans and Tax Evasion : Theory and Evidence from Greece.

Bank of France Working Papers [View] (Paper: 546, 09.04.2015)

JEL: E02, E62, H26

Heterogeneous responses to effective tax enforcement: evidence from Spanish firms

Bank of Spain Working Papers [View] (Paper: 1419, 25.07.2014)

JEL: H26, H32

Measuring the underground economy with the currency demand approach: a reinterpretation of the methodology, with an application to Italy.

Bank of Italy Working Papers [View] (Paper: 864, 11.05.2012)

JEL: E26, E41, H26, K42, O17

Reform Redux: Measurement, Determinants and Reversals

Czech National Bank Working papers [View] (Paper: 2009/06, 07.04.2010)

JEL: D72, E23, H26, O17

Personal Income Tax Reform in Lithuania: Macroeconomic and Welfare Implications

Bank of Lithuania Working Papers [View] (Paper: wp2008-02, 30.10.2008)

JEL: E62, H24, H25, H26

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