Introduction / Christopher Bajada and Friedrich Schneider -- Taxpayer behaviour and motivations -- Illegal, immoral, fattening or what? : How deterrence and responsive regulation shape tax moral / Lars P. Feld and Bruno S. Frey -- Explaining taxpayer non-compliance through reference to taxpayer...

The uniform fuel subsidies lead to social and economic distortions including smuggling to neighboring countries with higher fuel prices. However, fuel smuggling can also serve to mitigate poverty in deprived places around the borders. Despite myriad studies on various economic impacts of fuel...

Smuggling harms the economy and development of a country. Various statistical methods can be used to determine the geographical distribution of smuggling within a country. In this regard, clustering techniques (both classical and spatial analysis) have been used to present an overview of...