Shadow Conference 2015
Thursday 23 , Friday 24th, and Saturday 25th July 2015
University of Exeter
rd
Programme
Thursday 23rd July
16.00-17.00
Registration
Location: Xfi Café
17.00-17.15
Welcome
Location: Henderson Lecture Theatre, Xfi
17.15-18.15
Keynote presentation: Chris Heady
Taxing the informal economy in developing countries
Location: Henderson Lecture Theatre, Xfi
18.45-20.15
Conference Dinner
Location: Holland Hall
Friday 24th July
08.30-09.00 Argentiero, Amedeo
Tax evasion and economic crime. Empirical
evidence for Italy
Location: Henderson Lecture Theatre, Xfi
Myles, Gareth
Explaining taxpayer non-compliance evidence from UK
administrative data
Location: Conference Room 1 & 2, Xfi
09.00-09.30 Gokcekus, Omer
Political contributions and corruption in the U.S.:
an empirical analysis
Location: Henderson Lecture Theatre, Xfi
Doerrenberg, Philipp
Tax incidence in the presence of tax evasion
09.30-10.00 Briand, Oceane
Value-added tax, informality, and distortions:
evidence from state-level reform in India
Location: Henderson Lecture Theatre, Xfi
Granda-Carvajal, Catalina
On informality and macroeconomic volatility
10.00-10.30
Location: Conference Room 1 & 2, Xfi
Location: Conference Room 1 & 2, Xfi
Coffee Break – Xfi Cafe
10.30-11.00 Davidescu, Adriana
Yousefi, Hana
There is any link between shadow economy and
Endogenous corruption and seigniorage: a theoretical
official economy? An empirical evidence for the case analysis in a dynamic monetary model
of Romania
Location: Henderson Lecture Theatre, Xfi
Location: Conference Room 1 & 2, Xfi
11.00-11.30 Frecknall-Hughes, Jane
Corruption and tax evasion: an exploratory study
of Bangladesh
Location: Henderson Lecture Theatre, Xfi
Ho, Mariesa
Corruption and capital structure: evidence from Vietnamese
firms
Location: Conference Room 1 & 2, Xfi
11.30-12.00 Jahnke, Bjoern
How does petty corruption affect tax morale in
sub-Saharan Africa? An empirical analysis
Location: Henderson Lecture Theatre, Xfi
Desai, Sameeksha
Tax policies, corruption, and entrepreneurship
Location: Conference Room 1 & 2, Xfi
12.00-13.00
Lunch – Xfi Café
13.00-13.30 Cesaroni, Claudio
Prinz, Aloys
Tax reforms and the underground economy: a
A Lewinian field theory of tax compliance
simulation-based analysis
Location: Henderson Lecture Theatre, Xfi
Location: Conference Room 1 & 2, Xfi
13.30-14.30 Wijesinghe, Sanith & Chamberlain, Daniel
Foreign account tax compliance act agent based
model
Location: Henderson Lecture Theatre, Xfi
Munkacsi, Zsuzsa
Structural reforms, openness and the informal economy
Location: Conference Room 1 & 2, Xfi
14.30-15.00 Seibold, Goetz
Hendrickx, Jef
Behavioral economics and tax evasion – calibrating Measuring tax evasion with multi-country surveys; how
an agent-based econophysics model with
history events imprint a social desirability bias
experimental tax compliance data
Location: Henderson Lecture Theatre, Xfi
Location: Conference Room 1 & 2, Xfi
15.00-15.30
Coffee Break – Xfi Café
15.30-16.00 Walsh, Keith & Hopkins, Andrew
Cichocki, Stanislaw
The oil market in Ireland: duties, prices and
The Laffer curve as a framework for studying tax evasion
consumption
Location: Henderson Lecture Theatre, Xfi
Location: Conference Room 1 & 2, Xfi
16.00-16.30 Loeprick, Jan
Rablen, Matthew
MSME taxation in transition economies: country
Prospect theory and tax evasion: a reconsideration of the
experience on the costs and benefits of introducing Yitzhaki Puzzle
special tax regimes
Location: Henderson Lecture Theatre, Xfi
Location: Conference Room 1 & 2, Xfi
16.30-16.45
Break
16.45-17.45
Keynote presentation – Edgar Feige
Reflections on the meaning, measurement, and implications of unobserved economies
Location: Henderson Lecture Theatre, Xfi
18.00-18.45
Drinks Reception
Location: Holland Hall
18.45-20.45
Gala Dinner
Location: Holland Hall
Saturday 25th July
09.00-09.30 Santoro, Alessandro
The Revenue Cost of Audit Shields: Evidence
from a Natural Experiment in Italy
Location: Henderson Lecture Theatre, Xfi
Pavel, Raluca
Tax evasion dynamics, an experimental study
09.30-10.00 Caballé, Jordi
Disclosure of corporate tax reports, tax
enforcement, and insider trading
Location: Henderson Lecture Theatre, Xfi
Bazart, Cecile
Do people contribute to punish evaders?
10.00-10.30 Wrede, Matthias
Collusive tax evasion and social norms
Gemmell, Norman
Is more information always better? Evidence on taxpayer
responses to tax debt penalties in a taxpayer experiment
Location: Conference Room 1 & 2, Xfi
Location: Henderson Lecture Theatre, Xfi
Location: Conference Room 1 & 2, Xfi
Location: Conference Room 1 & 2, Xfi
10.30-11.00
Coffee Break – Xfi Café
11.00-11.30 Hassan, Mai
Panades, Judith
Estimating the size of the shadow economy in Egypt Could higher standards of living discourage tax evasion?
Location: Henderson Lecture Theatre, Xfi
Location: Conference Room 1 & 2, Xfi
11.30-12.00 Gonzalez Cabral, Ana Cinta
In or out? Participation in the hidden economy: a
European perspective
Location: Henderson Lecture Theatre, Xfi
Neumann, Martin
A case study of laundering drug money
12.00-12.30 Giammatteo, Michele
Cash payment anomalies: an econometric analysis
of Italian municipalities
Location: Henderson Lecture Theatre, Xfi
Somare, Maryte & Majdanska, Alicja
Relevant factors concerning suspicious transaction
reporting
Location: Conference Room 1 & 2, Xfi
Location: Conference Room 1 & 2, Xfi
12.30-13.00 Paulus, Alari
Uribe–Teran, Carlos
Micro-estimates of income underreporting based on Tax avoidance and the elasticity of taxable income: a
income-consumption gaps: survey vs tax records
macroeconomic perspective
Location: Henderson Lecture Theatre, Xfi
Location: Conference Room 1 & 2, Xfi
13.00-14.00
Lunch – Xfi Café
14.00-14.30 Duncan, Denvil
Unequal inequalities: do progressive taxes reduce
income inequality?
Location: Henderson Lecture Theatre, Xfi
14.30-15.00 Ratto, Marisa
Audit perceptions and compliance behaviour
Location: Henderson Lecture Theatre, Xfi
Benzoni, Martino
Education and taxpayer mentality
15.00-15.30 Priazhkina, Sofia
Definition of systemic risk in financial networks
Besim, Mustafa
Using labour amnesty to fight shadow
employment: evidence from a natural experiment
Location: Conference Room 1 & 2, Xfi
Location: Henderson Lecture Theatre, Xfi
Location: Conference Room 1 & 2, Xfi
Wijesinghe, Sanith
Computer aided tax evasion detection
Location: Conference Room 1 & 2, Xfi