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Published papers

‌Below is a list of TARC accepted or published papers:

TitleJournalAuthorsYearVolumePage no.
On commodity tax harmonization and public goods provision Journal of Public Economic Theory Kotsogiannis, C; Lopez-Garcia M-A 2021    
Transfer pricing: changing views in changing times Accounting Forum Rogers, H. and Oats,L. 2021    
When a nudge is (not) enough: Experiments on social information and incentives European Economic Review Jingnan (Cecilia)Chen, Miguel A.Fonseca, Shaun B.Grimshaw 2021 134  
Household Tax Evasion Journal of Public Economic Theory Nigar Hashimzade. Gareth D. Myles. Hana Yousefi 2020    
The ‘Great Lockdown’ and its Determinants Economics Letters Ferraresi, M; Kotsogiannis, C; Rizzo, L; et al 2020    
Sample size determination for risk-based tax auditing Journal of the Royal Statistical Society Series A Dellaportas, P; Ioannidis, E; Kotsogiannis, C 2020    
Voluntary disclosure schemes for ofshore tax evasion International Tax and Public Finance Matthew Gould and Matthew D. Rablen 2020 27 805–831
Cyclical Tax Enforcement Economic Enquiry José M Durán-Cabré, Alejandro Esteller-Moré, Luca Salvadori  2020    
Accounting Profits and Unitary Taxation (Revisited) British Tax Review Brown, R. & Oats L. 2020 1 63-81
Preordered Service in Contract Enforcement Games and Economic Behaviour Auerbach, J., Fonseca, M.A. 2020 2020   122, 130-149 
The impact of terrorism on tax enforcement effectiveness: a case study of the Basque Country and Navarre Regional Studies Luca Salvadori 2020    
More bang for your buck: tax compliance in the United States and Italy Journal of Public Policy John D'Attoma 2020    
Pareto-improving indirect tax coordination and tax diversity Oxford Economic Papers Christos Kotsogiannis and Miguel-Angel Lopez Garcia 2019    
Voluntary Disclosure Schemes for Offshore Tax Evasion International Tax and Public Finance Matthew Gould and Matthew D. Rablen 2020   27 805-831 
Knock, knock: The taxman's at your door! Practical sense, empathy games, and dilemmas in tax enforcement Journal of Business Ethics Wynter, C; Oats, L 2019     
Tax evasion on a Social Network Journal of Economic Behaviour and Organisation Duccio Gamannossi degl'Innocente and Matthew D. Rablen 2020  169 79-91
Gaming the System: An Investigation of Small Business Owners' Attitudes to Tax Avoidance, Tax Planning, and Tax Evasion Games Diana Onu, Lynne Oats, Erich Kirchler and Andre Julian Hartman 2019


(Issue 4)    

Corporate Tax Avoidance: Is Transparency the Answer? Accounting and Business Research 49 (5) open access Oats, L. and Tuck P. 2019   565-583
Evolving perspectives on the evolving arm's length principle and formulary apportionment British Tax Review Rogers H. and Oats L. 2019 2 150-165
Taxing Large Business: Cooperative Compliance in Action Intereconomics Björklund Larsen, L. and Oats, L 2019    
The US Compliance Assurance Process: A Relational Signalling Approach Journal of Tax Administration De Widt, D., Mulligan, E. and Oats, L 2019 5(1)  pp 145-161
A psychometric investigation of the personality traits underlying individual tax morale  BE Journal of Economic Analysis and Policy Antoine Malézieux, with Nicolas Jacquemet, Stéphane Luchini, and Jason Shogren 2019  19(3)  
Trust in government: Narrowing the ideological gap over the federal budget Journal of Behavioral Public Administration John D'Attoma, Sven Steinmo, and Kim-Lee Tuxhorn 2019 2 (1) 1-13
Self employment income gap in Great Britain: how much and who? CESifo Economic Studies Christos Kotsogiannis (with Ana Cinta Cabral, and Gareth Myles) 2018    
The dynamics of internalised and extrinsic motivation in the ethical decision making of small business owners Applied Psychology: An International Review Lynne Oats (with Diana Onu and Erich Kirchler) 2018    
Don't worry, we're not after you! Anancy culture and tax enforcement Critical Perspectives on Accounting Lynne Oats (with Carlene Wynter) 2018    
Will any gossip do? Gossip does not need to be perfectly accurate to promote trust
Games and Economic Behaviour Miguel Fonseca (and Kim Peters) 2018  107 253-281
A practical guide to setting up your tax evasion game Journal of Tax Administration Antoine Malezieux 2018 4 (1) 107 - 127
More bang for your buck: tax compliance in the United States and Italy Journal of Public Policy John D'Attoma      
What explains the north-south gap in Italian tax compliance? An experimental analysis
Acta Politica John D'Attoma 2018 53  
VAT/GST Thresholds and Small Businesses: Where to Draw the Line?
Canadian Tax Journal Yige Zu 2018 66 (2) 309-347
Cooperative Compliance in Action: A UK/Dutch Comparison, in Mulligan and Oats eds,  Contemporary Issues in Tax Research, Fiscal Publications, Birmingham De Widt, D & Oats, L.  2018 3  
The role of gender in the provision of public goods through tax compliance Journal of Behavioral and Experimental Economics John D'Attoma (with Dave Bruner and Sven Steinmo) 2017    
Do behavioral nudges in pre-populated tax forms affect compliance? Experimental evidence with real tax payers Journal of Public Policy and Marketing Mioguel Fonseca and Shaun Grimshaw 2017    
Our survey reveals that even Republicans want a fairer tax deal for America Article for "The Conversation" John D'Attoma 2017    
Is the Questionnaire of Cognitive and Affective Empathy measuring two or five dimensions? Evidence in a French sample Psychiatry Research Antoine Malezieux (with Myszkowski, Brunet-Gouet, Roux, Robieux, Boujut, and Zenasni) 2017    
Is tax evasion a personality trait? An empirical evaluation of psychological determinants of "tax morale" Revue Economique Antoine Malezieux (with Jacquemet, Luchini,and Shogren) 2017    
Measuring Tax Compliance Attitudes: What Surveys Can Tell Us About Tax Compliance Behaviour Advances in Taxation Diana Onu 2017 23 173-190
Optimal performance reward, tax compliance and enforcement The Economics Theory Bulletin Christos Kotsogiannis (with Konstantinos Serfes) 2016    
Should tax collection be privatised? Article for "The Conversation" Christos Kotsogiannis      
Paying tax is part of life: Social influence in tax communications Journal of Economic Behavior and Organization Diana Onu, and Lynne Oats 2016 124 29-42

Tax Talk: An Exploration of Online Discussions among Taxpayers

Journal of Business Ethics Diana Onu, and Lynne Oats 2016   1-14

Do students behave like real taxpayers in the lab? Evidence from a real effort tax compliance experiment

Journal of Economic Behavior and Organization Choo, C Y L, Fonseca, M A and Myles, G D 2016 124 102-114

'Cosy deals', Social Media and Tax Morale

Tax Notes International Diana Onu, and Lynne Oats 2016    

Predictive analytics and the targeting of audits

Journal of Economic Behavior and Organization Nigar Hashimzade, Gareth Myles, and Matthew Rablen 2016 124 130-145

Risk-based audits in a behavioural model

Public Finance Review Nigar Hashinzade and Gareth Myles 2015 145 140-165

Social norms and tax compliance

Journal of Tax Administration Diana Onu, and Lynne Oats 2015 1 (1) 113-137

The behavioural economics of tax enforcement: an agent-based approach

Public Finance Review Nigar Hashimzade, and Gareth Myles 2015    

The use of agent-based modelling to investigate tax compliance

Economics of Governance Nigar Hashimzade, and Gareth Myle 2015 16 143-164

Social Networks and Occupational Choice: The Endogenous Formation of Attitudes and Beliefs about Tax Compliance

Journal of Economic Pschology Hashimzade, N , Myles, G D, Page, F, and  Rablen, M 2014 40 134-146