This annotated bibliography provides citations and links for all the articles that were published in the Journal of Accounting, Ethics and Public Policy between 1998-2022 as well as annotations for the 100+ articles on taxation and tax evasion that were published during the same period

The persistence literature in economics and related disciplines connects recent outcomes to events long ago. This influential literature marks a promising development but has drawn criticism. We discuss two prominent examples that ground the rise of the Nazi Party in distant historical roots....

Religious adherence has been hard to study in part because it is hard to measure. We develop a new measure of religious adherence, which is granular in both time and space, using anonymized mobile phone transaction records. After validating the measure with traditional data, we show how it can...

Despite the many approaches of neoclassical and endogenous growth theory, economists still face problems explaining the reasons for income differences between countries. Institutional economics and the deep determinants of growth literature try to depart from pure economic facts to examine...

We study the behavior of 12 pairs of undergraduate students while they were involved in a simple coordination game requiring motor interaction. Three experimental conditions were defined according to whether a monetary prize was given to both or only one subject, if the couple was in...

Despite many approaches of neoclassical and endogenous growth theory, economists still face problems in explaining the reasons for income differences between countries. Institutional economics and the deep determinants of growth literature try to depart from pure economic facts to examine...

The paper explores the evolution of ethnic identities of two important and distinct immigrant religious groups. Using data from Germany, a large European country with many immigrants, we study the adaptation processes of Muslims and Christians. Individual data on language, culture, societal...

The paper explores the evolution of ethnic identities of two important and distinct immigrant religious groups. Using data from Germany, a large European country with many immigrants, we study the adaptation processes of Muslims and Christians. Individual data on language, culture, societal...

Positive autocorrelation implies that proximate observations take on similar values. “Proximate” can be defined in many different dimensions. In a cross-section of nations, it can be defined using physical distance, cultural similarity, ecological similarity, or using frequency and intensity...

Positive autocorrelation implies that proximate observations take on similar values. “Proximate” can be defined in many different dimensions. In a cross-section of U.S. regions, it can be defined using physical distance, cultural similarity, ecological similarity, or using frequency and...