Review of Recent Literature

Nigar Hashimzade, Lynne Oats



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Alm, J., Martinez-Vazquez, J., & McClellan, C., (2016). “Corruption and firm tax evasion.” Journal of Economic Behavior and Organization, 124, 146-163.

Blank, J.D., & Osofsky, L. (2016). “Simplexity”. Emory Law Journal, 66. (forthcoming)

Blank, J.D. (2017). “The timing of tax transparency”. Southern California Law Review, 90 (forthcoming)

Bornman, M., & Stack, E. M. (Lilla) (2015). “Specific rewards for tax compliance: Responses from small business owners in Ekurhuleni, South Africa.” eJournal of Tax Research, 13(3), 799-818.

Bruhn, M., & Loeprick, J. (2016). “Small Business Tax Policy and Informality: Evidence from Georgia.” International Tax and Public Finance, 23(5) 834-853. doi: 10.1007/s10797-015-9385-9

Casal, S., & Mittone, L. (2016). “Social esteem versus social stigma: The role of anonymity in an income reporting game.” Journal of Economic Behavior and Organization, 124, 55-66.

Choo, C.Y., Fonseca, M.A., & Myles, G.D. (2016). “Do students behave like real taxpayers in the lab? Evidence from a real effort tax compliance experiment”. Journal of Economic Behavior and Organization, 124, 102-114.

Hakelberg, L. (2016). “Coercion in international tax cooperation: Identifying the prerequisites for sanction threats by a great power”. Review of International Political Economy. doi: 10.1080/09692290.2015.1127269

Finley, A.R., and Stekelberg, R. (2016). “The economic consequences of tax service provider sanctions: Evidence from KPMG’s deferred prosecution agreement”. Journal of the American Taxation Association, 38(1), 57-78.

Freedman, J. (2016). “UK institutions for tax governance: Reviewing tax settlements”. British Tax Review, Issue 1, 2016, 7-12.

Frecknall-Hughes, J., Moizer, P., Doyle, E., and Summers, B. (2016). “An examination of ethical influences on the work of tax practitioners”. Journal of Business Ethics.

Hashimzade, N., Myles, G., & Rablen, M.D. (2016). “Predictive analytics and the targeting of audits.” Journal of Economic Behavior and Organisation, 124, 130-145.

Lederman L. (2016). “The IRS, politics, and income inequality”. Tax Analysists: Tax Notes, March 14, 1329-1333.

Litina, A., & Palivos, T. (2016). “Corruption, tax evasion and social values.” Journal of Economic Behavior and Organisation, 124, 164-177.

Manca, M., (2016). “The new Italian cooperative compliance regime”. European Taxation, April 2016, 152-160.

Onu, D., and Oats, L. (2016). ““Paying tax is part of life”: Social norms and social influence in tax communications”. Journal of Economic Behaviour & Organization, 124, 29-42.

Randlane, K. (2016). Tax Compliance as a System: Mapping the Field. International Journal of Public Administration 39(7), 515-525. doi:10.1080/01900692.2015.1028636

Satterthwaite, E.A. (2016). “Can audits encourage tax evasion? An experimental assessment”. Florida Tax Review (forthcoming)

Van der Pas, J. (2016). “Improving the Chinese Anti-Avoidance Rule: A Comparative and Functional Approach.” World Tax Journal, 80-100.


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