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Research article

First published 2023-9

Explaining Customs Tax Evasion in Ethiopia: The Effect of Trade Tax,Law Enforcement,and Product Characteristics

Tasew Tadesse

Global Journal of Emerging Market Economies

Open access

Research article

First published 2022-4

Citizen Tax Juries: Democratizing Tax Enforcement after the Panama Papers

Gordon Arlen

Political Theory

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Research article

First published 1996-1

Revenue Enhancement through Increased Motor Fuel Tax Enforcement

Stephen J. Baluch

Transportation Research Record: Journal of the Transportation Research Board

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Research article

First published 2002-09

Risk-Averse Taxpayers and the Allocation of Tax Enforcement Effort: Law Enforcement or Leviathan? Some Empirical Evidence

Roger D. Congleton

Public Finance Review

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Research article

First published 2016-6

Possibilities for and limits to enforcing tax compliance measures on ‘irregular’ workers

Maarten Rothengatter

Journal of Sociology

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Research article

First published 2019-5

Growth Effects of VAT Evasion and Enforcement

Chandler McClellan

Public Finance Review

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Research article

First published 2023-11

Stimulus or Enforcement? How Intergovernmental Transfers Crowd-in Local Taxes in Indonesia

Prianto Budi Saptono, Gustofan Mahmud

Public Finance Review

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Research article

First published 2013-9

Tax Evasion and Tacit Collusion

Florian Baumann, Tim Friehe

Public Finance Review

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Research article

First published 2014-11

Are State Tax Amnesty Programs Associated with Financial Reporting Irregularities?

Neal D. Buckwalter, Nathan Y. Sharp, Jaron H. Wilde [...]

Public Finance Review

Open access

Research article

First published 2020-10

Tax Compliance After the Implementation of Tax Amnesty in Indonesia

Fany Inasius, Giri Darijanto, Engelwati Gani [...]

Sage Open

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