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Audit probabilities and tax evasion in a business simulation

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  • Webley, Paul
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    File URL: http://www.sciencedirect.com/science/article/B6V84-45F937V-40/2/f966eb4d49025c56940ffe40bd4e9e47
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    Bibliographic Info

    Article provided by Elsevier in its journal Economics Letters.

    Volume (Year): 25 (1987)
    Issue (Month): 3 ()
    Pages: 267-270

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    Handle: RePEc:eee:ecolet:v:25:y:1987:i:3:p:267-270

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    Web page: http://www.elsevier.com/locate/ecolet

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    Cited by:
    1. Umberto Galmarini & Simone Pellegrino & Massimiliano Piacenza & Gilberto Turati, 2014. "The runaway taxpayer," International Tax and Public Finance, Springer, vol. 21(3), pages 468-497, June.
    2. Gemmell, Norman & Ratto, Marisa, 2012. "Behavioral Responses To Taxpayer Audits: Evidence From Random Taxpayer Inquiries," National Tax Journal, National Tax Association, vol. 65(1), pages 33-57, March.
    3. Benno Torgler, 2003. "Beyond Punishment: a tax compliance experiment with taxpayers in Costa Rica," Revista de Analisis Economico – Economic Analysis Review, Ilades-Georgetown University, Universidad Alberto Hurtado/School of Economics and Bussines, vol. 18(1), pages 27-56, June.
    4. Boris Maciejovsky & Herbert Schwarzenberger & Erich Kirchler, 2012. "Rationality Versus Emotions: The Case of Tax Ethics and Compliance," Journal of Business Ethics, Springer, vol. 109(3), pages 339-350, September.
    5. Kastlunger, Barbara & Kirchler, Erich & Mittone, Luigi & Pitters, Julia, 2009. "Sequences of audits, tax compliance, and taxpaying strategies," Journal of Economic Psychology, Elsevier, vol. 30(3), pages 405-418, June.
    6. Erich Kirchler & Stephan Muehlbacher & Barbara Kastlunger & Ingrid Wahl, 2007. "Why Pay Taxes? A Review of Tax Compliance Decisions," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0730, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    7. Simone Pellegrino & Massimiliano Piacenza & Gilberto Turati, 2008. "The Runaway Taxpayer or: Is Prior Tax Notice Effective against Scofflaws?," Working papers 1, Former Department of Economics and Public Finance "G. Prato", University of Torino.
    8. Maciejovsky, Boris & Kirchler, Erich & Schwarzenberger, Herbert, 2007. "Misperception of chance and loss repair: On the dynamics of tax compliance," Journal of Economic Psychology, Elsevier, vol. 28(6), pages 678-691, December.

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