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Are We a Nation of Tax Cheaters? New Econometric Evidence on Tax Compliance

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Author Info
Dubin, Jeffrey A
Graetz, Michael J
Wilde, Louis L
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Article provided by American Economic Association in its journal American Economic Review.

Volume (Year): 77 (1987)
Issue (Month): 2 (May)
Pages: 240-45
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Handle: RePEc:aea:aecrev:v:77:y:1987:i:2:p:240-45

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  1. Lars P. Feld & Bruno S. Frey, 2007. "Tax Evasion, Tax Amnesties and the Psychological Tax Contract," International Studies Program Working Paper Series, at AYSPS, GSU paper0729, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
  2. Lars P. Feld & Benno Torgler & Bin Ding, 2008. "Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification," School of Economics and Finance Discussion Papers and Working Papers Series 232, School of Economics and Finance, Queensland University of Technology, revised 16 Jun 2008. [Downloadable!]
    Other versions:
  3. Lars P. Feld & Benno Torgler, 2007. "Tax Morale after the Reunification of Germany: Results from a Quasi-Natural Experiment," School of Economics and Finance Discussion Papers and Working Papers Series 209, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
    Other versions:
  4. Kristina Murphy, 2007. "Procedural Justice and the Regulation of Tax Compliance Behaviour: The Moderating Role of Personal Norms," International Studies Program Working Paper Series, at AYSPS, GSU paper0731, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
  5. Lars P. Feld & Bruno S. Frey, 2006. "Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation," IEW - Working Papers iewwp287, Institute for Empirical Research in Economics - IEW. [Downloadable!]
    Other versions:
  6. Kurt J. Beron & Helen V. Tauchen & Ann Dryden Witte, 1988. "A Structural Equation Model for Tax Compliance and Auditing," NBER Working Papers 2556, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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