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Decision frames, opportunity and tax evasion : An experimental approach

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  • Robben, Henry S. J.
  • Webley, Paul
  • Elffers, Henk
  • Hessing, Dick J.
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    File URL: http://www.sciencedirect.com/science/article/B6V8F-45F90WJ-Y/2/4562293c03bebf77dabaee6d3a7b043a
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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of Economic Behavior & Organization.

    Volume (Year): 14 (1990)
    Issue (Month): 3 (December)
    Pages: 353-361

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    Handle: RePEc:eee:jeborg:v:14:y:1990:i:3:p:353-361

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

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    Cited by:
    1. Kirchler, Erich & Maciejovsky, Boris & Schneider, Friedrich, 2001. "Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter?," SFB 373 Discussion Papers 2001,43, Humboldt University of Berlin, Interdisciplinary Research Project 373: Quantification and Simulation of Economic Processes.
    2. Engström, Per & Nordblom, Katarina & Ohlsson, Henry & Persson, Annika, 2011. "Loss evasion and tax aversion," Working Papers in Economics 518, University of Gothenburg, Department of Economics.
    3. Erich Kirchler & Boris Maciejovsky, . "Steuermoral und Steuerhinterziehung," Papers on Strategic Interaction 2002-18, Max Planck Institute of Economics, Strategic Interaction Group.
    4. Kirchler, Erich & Maciejovsky, Boris, 2001. "Tax compliance within the context of gain and loss situations, expected and current asset position, and profession," Journal of Economic Psychology, Elsevier, vol. 22(2), pages 173-194, April.
    5. Cullis, John & Jones, Philip & Savoia, Antonio, 2012. "Social norms and tax compliance: Framing the decision to pay tax," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 41(2), pages 159-168.
    6. Friedrich Schneider & Erich Kirchler & Boris Maciejovsky, 2001. "Tax avoidance, tax evasion, and tax flight: Do legal differences matter?," Economics working papers 2001-04, Department of Economics, Johannes Kepler University Linz, Austria.

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