This online appendix contains supplementary information for the article “Tax Evasion and Illicit Cigarettes in …

examine the importance of tax evasion in the entrepreneurial sector for the effects of tax reforms. In particular, I analyze … a model with heterogeneousagents and incomplete markets that features an entrepreneurial choice and a tax evasion … decision. Explicitly considering tax evasion in this reform implies: i) significantly lower increases in capital accumulation …

Should attorneys be punished for aiding and abetting tax evasion? The impulsive reply, as well as the politically … major ethical arguments that take the position that tax evasion is unethical and finds them less than convincing. The …

The present paper provides a platform to understand the impact of tax avoidance and tax evasion in India. As we know … that tax evasion is the deliberate attempt of a taxpayer not to pay tax while avoidance refers to attempt of a taxpayer to … tax evasion and avoidance, there are still reduction in the development of growth in the economy. So, this study deals to …

This study approaches the theme of shadow economy with special attention on tax evasion within European Union. Our aim … is to highlight the dynamics of tax evasion, its causes and effects. The possibilities and mostly the difficulties to … quantify the tax evasion are emphasized. Tax burden is analyzed as potential determinant of tax evasion, within the theoretical …

on cross-border deposits, we study the effect of this new disclosure requirement on cross-border tax evasion. Our results … administrative cooperation to reduce cross-border tax evasion. …