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Discussion papers

The Business School

Reports on initial research findings

Paper NoTitleAuthorsDate
037 - 24

Principles for Pareto efficient border carbon adjustment

Michael Keen and Christos Kotsogiannis Mar-24
036 - 21

Marketed Tax Avoidance Schemes: An Economic Analysis

Jiao Li, Duccio Gamannossi Degl'Innocenti, Matthew D. Rablen Nov-21
0‌35 - 21 Do Tax Audits Have a Dynamic Impact?  Evidence from Corporate Income Tax Administrative Data Christos Kotsogiannis, Luca Salvadori, John Karangwa and Theonille Mukamana Feb-22
034 - 21 ‌Does Voting on Tax Fund Destination Imply a Direct Democracy Effect? Nicolas Jacquemet, Stéphane Luchini and Antoine Malézieux Jun-21
033 - 21 Detecting Anomalies in Heterogeneous Population-Scale VAT Networks Angelos Alexopoulos, Petros Dellaportas, Stanley Gyoshev, Christos Kotsogiannis, Sophia C Olhede and Trifon Pavkov Jun-21
032 - 21 On Commodity Tax Harmonization and Public Goods Provision Christos Kotsogiannis and Miguel-Angel Lopez Garcia Jun-21

031 - 20

40 Years of Tax Evasion Games: A Meta-Analysis James Alm and Antoine Malézieux Aug-20
030 - 20 Assessing the Effects of Issue Framing on Fiscal Attitudes: Evidence from a Survey Experiment John D'Attoma, Kim-Lee Tuxhorn and Sven Steinmo Feb-20
Commodity Tax Harmonization and Public Goods Provision Christos Kotsogiannis and Miguel-Angel Lopez Garcia Jan-20
028 - 19 Quasi-Hyperbolic Discounting and Externalities: Can Government Intervention Improve Welfare?  Christos Kotsogiannis and Robert Schwager  Oct-19 
027 - 19 Who’ll stop lying under oath? Empirical evidence from Tax Evasion Games Antoine Malezieux with Stephane Luchini, Nicolas Jacquemet and Jason F Shogren  May-19
026 - 19 Sample size determination for risk-based tax auditing Christos Kotsogiannis, with Petros Dellaportas and Evangelos Ioannidis Mar-19
Gender, social value orientation, and tax compliance John D'Attoma, Clara Volintiru, and Antoine Malezieux Jan-19‌
024 - 19 A psychometric investigation of the personality traits underlying individual tax morale Antoine Malezieux, with Nicolas Jacquemet, Stephane Luchini, and Jason F Shogren Jan-19
023 - 19 Tax evasion as contingent debt Christos Kotsogiannis and Xavier Mateos-Planas Jan-19
022 - 18

Tax evasion on a social network

Duccio Gamannossi degl'Innocenti and Matthew D Rablen Oct-18
021 - 18

Pareto-improving indirect tax coordination and tax diversity

Christos Kotsogiannis and Miguel-Angel Lopez-Garcia Sep-18
020 - 18
Improving the Realism of Tax CGE Models Christopher Heady Jul-18
019 - 17 Tax avoidance on a social network Duccio Gamannossi degl’Innocenti and Mathew D. Rablen Nov-17
018 - 17 The Effect of Personal Allowance Withdrawal on Personal Pension Contributions Christopher Heady Sept-17
017 - 16

Voluntary Disclosure Schemes For Offshore Tax Evasion: An Analysis

Matthew Gould & Matthew Rablen


016 - 16 Measuring Tax Compliance Attitudes: What Surveys Can Tell Us About Tax Compliance Behaviour Diana Onu


015 - 15

Does Using Behavioural Prompts in Pre-Populated Tax Forms Affect Compliance? Results From an Artefactual Field Experiment With Real Taxpayers.

Miguel Fonseca & Shaun Grimshaw Sept-15
014 - 15 The Hidden Economy in Europe: A Tale of Deterrence and Morale Ana Cinta G. Cabral, Christos Kotsogiannis & Gareth Myles


Optimal Performance Reward, Tax Compliance and Enforcement Christos Kotsogiannis & Konstantinos Serfes


012 - 15

Tax Talk: What Online Discussions about Tax Reveal about Our Theories

Diana Onu & Lynne Oats Jan-15
011 - 15

How Long Lasting are the Effects of Audits

Arun Advani, William Elming & Jonathan Shaw


010 - 14 Self-Employment Underreporting in Great Britain: Who and How Much? Ana Cinta G.Cabral, Gareth Myles & Christos Kotsogiannis Dec-14
009 - 14 "Paying Tax is Part of Life": Social Norms and Social Influence in Tax Communications Diana Onu & Lynne Oats Nov-14
008 - 14

Predictive Analytics and the Targeting of Audits

Nigar Hashimzade, Gareth Myles, Matthew Rablen Oct -14
007 - 14 Measuring Outcomes Karen Boll & Lynne Oats (assisted by Carlene Wynter) Oct- 14
006 - 14

Social Norms and Tax Compliance

Diana Onu & Lynne Oats May-14

Do Students Behave Like Real Taxpayers?  Experimental Evidence on Taxpayer Compliance from the Lab and From the Field

Lawrence Choo, Miguel Fonseca & Gareth Myles Apr-14
004 - 13

The Use of Agent-Based Modelling to Investigate Tax Compliance

Nigar Hashimzade, Gareth Myles, Frank Page & Matthew Rablen

003 - 13

Tax Compliance Costs For the Small and Medium Enterprise Business Sector: Recent Evidence from Australia

Chris Evans, Phil Lignier & Binh Tran-Nam Sep-13 
002 - 13

Taxpayers’ Behavioural Responses and Measures of Tax Compliance ‘Gaps’: A Critique

Norman Gemmell & John Hasseldine Sep-13 
001 - 13 

Prospect Theory and Tax Evasion: A Reconsideration of the Yitzhaki Puzzle

Matthew Rablen & Amedo Piolatto Sep-13