This paper extends the analysis undertook in Optimal Income Tax Enforcement in the Presence of Tax Avoidance
In Journal of Tax Administration, 2017

An analysis of optimal tax enforcement policy when taxpayer may engage in both avoidance and evasion.
In The Routledge Companion to Tax Avoidance Research, 2017

A model that investigates how recent Behavioural Economics findings affect the taxpayer’s joint decision to avoid and/or evade
In Public Finance Review, 2016

In this contribution it is studied the optimal avoidance decision when taxpayers evaluate their utility relative to a benchmark or “reference” level of income.
Working Paper, 2016

The article provides an assessment of the performances of Italian local government using conditional frontier models.
Working Paper, 2015
Compliance on Networks
Feb 7, 2018 12:00 PM
Compliance on Networks
Feb 5, 2018 11:00 AM
Tax avoidance on a social network
Oct 16, 2017 2:50 PM
Tax avoidance and optimal income tax enforcement
Sep 22, 2017 3:00 PM
Income tax avoidance and evasion: A narrow bracketing approach
Sep 21, 2017 9:30 AM
Tax avoidance on a social network
Apr 26, 2017 10:00 AM
Italian Municipalities Efficiency: A Conditional Frontier Model Approach
Oct 17, 2016 2:00 PM
Optimal Income Tax Enforcement in the Presence of Tax Avoidance
Dec 11, 2015 4:00 PM

TARC Brown Bag Seminars

The TARC Brown Bag Seminars series is held fortnightly at the University of Exeter to provide scholars and practitioners an occasion to meet with the frontier of research on tax related themes. To join the mailing list and receive information on the upcoming seminars complete this form.

Upcoming Seminar

  • 22/03/2018 Rasmus C. Christensen
    “The Transfer Pricing Profession and The International Tax System”

Past Seminars

  • 8/03/2018 Antoine Malézieux
    “Disentangling commitment from social effect in a voting experiment on tax funds”
  • 15/02/2018 Till-Arne Hahn
    ““Does it matter?” or “Is it right?”: Understanding the Nature of Work in the Tax Field and the Approaches by Different Practitioners”
  • 25/01/2018 Diana Onu
    “Collecting Tax in Diverse Societies: Tax attitudes, ethnicity, and national pride”
  • 7/12/2017 Trifon Parkov
    “Tax Reform and Household Labor Supply: Evidence from Administrative Data”
  • 23/11/2017 John D’Attoma
    “Mass Attitudes Towards the Federal Budget”
  • 16/11/2017 Antoine Malézieux
    “An Experimental Investigation of Tax Disputes”
  • 9/11/2017 Festo Tusubira
    “Does corruption matter in Uganda’s tax compliance behaviour? A corporate SMEs’ perspective”
  • 26/10/2017 Till-Arne Hahn
    “The practice of tax in Canada as a de facto profession”
  • 12/10/2017 Duccio Gamannossi degl’Innocenti
    “Tax Authorities on Facebook: A quantitative investigation of communication strategies”
  • 14/09/2017 Antoine Malezieux
    “A practical guide to set up your Tax Evasion Game”