Recently, there has been growing recognition that some formal employees receive from their formal employers two wages, namely an official declared wage plus an additional undeclared (envelope) wage, which reduces the tax and social contributions paid to the authorities. The aim of this paper is...

Arguably, for many citizens the perceived expected disutility from sanctions is smaller than the monetary gain from tax evasion. Nevertheless most people pay their taxes most of the time. In a lab experiment, we show that the willingness to pay taxes even absent enforcement is indeed pronounced....

Purpose: The aim of this paper is to evaluate contrasting ways of tackling self-employment in the informal sector. Conventionally, the participation of the self-employed in the informal sector has been viewed as a rational economic decision taken when the expected benefits outweigh the costs,...

Der französische Ökonom (Jahrgang 1986, Lehrer an der London School of Economics) greift die "legalen" Methoden multinationaler Konzerne zur Steueroptimierung, -verkürzung und -vermeidung auf und stellt damit die Steueroasen für Europäer an den Pranger. Mit aktuellen Daten und Statistiken...