Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy

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Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies (2012, background): “10 For a comprehensive analysis of the relevance of theory to measurement, see Slemrod and Weber (2010) .”
From the Lab to the Field: A Review of Tax Experiments (2016, unknown): “For this reason, Slemrod and Weber (2012) argue that they are the most credible method to evaluate policy interventions to address tax compliance and, as such, they should be used as a benchmark.”
Shadow economies around the world: novel insights, accepted knowledge, and new estimates (2011, background): “2.1 The role of enforcement Allingham and Sandmo (1972) present a simple model of income tax evasion, the insights of which may be applied to the shadow economy (see, e.g. Slemrod and Weber 2010).”
The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown † (2014, background): “3 Using anomalies in international investment statistics, Zucman (2011) estimates that 8% of households’ financial wealth is held globally in tax havens.”
Does Credit-Card Information Reporting Improve Small-Business Tax Compliance? (2017, methodology): “Thus, we will have to infer the effect on underreporting from the data on taxpayer reports, using a “traces-of-evasion” approach, as discussed in Slemrod and Weber (2012). For most of the analysis, we focus on the gross amount of receipts reported by Form 1099-K, added up over all the 1099-Ks receiv”