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Fiscal exchange, collective decision institutions, and tax compliance

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Author Info
Alm, James
Jackson, Betty R.
McKee, Michael

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Abstract

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File URL: http://www.sciencedirect.com/science/article/B6V8F-45D1793-X/2/2203dfcae79f4985b6909e63ca302956
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Article provided by Elsevier in its journal Journal of Economic Behavior & Organization.

Volume (Year): 22 (1993)
Issue (Month): 3 (December)
Pages: 285-303
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Handle: RePEc:eee:jeborg:v:22:y:1993:i:3:p:285-303

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  2. Lars P. Feld & Bruno S. Frey, 2006. "Tax Evasion in Switzerland: The Roles of Deterrence and Tax Morale," CREMA Working Paper Series 2006-13, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
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  3. Lars P. Feld & Bruno S. Frey, 2004. "Illegal, Immoral, Fattening or What?: How Deterrence and Responsive Regulation Shape Tax Morale," Marburg Working Papers on Economics 200426, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung). [Downloadable!]
  4. Pablo Serra & Juan Toro, 1994. "¿Es Eficiente el Sistema Tributario Chileno?," Cuadernos de Economía (Latin American Journal of Economics), Instituto de Economía. Pontificia Universidad Católica de Chile., vol. 31(94), pages 423-448. [Downloadable!]
  5. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin America," International Studies Program Working Paper Series, at AYSPS, GSU paper0704, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
  6. C. Cadsby & Elizabeth Maynes & Viswanath Trivedi, 2006. "Tax compliance and obedience to authority at home and in the lab: A new experimental approach," Experimental Economics, Springer, vol. 9(4), pages 343-359, December. [Downloadable!] (restricted)
  7. V. Umashanker Trivedi & Mohamed Shehata & Stuart Mestelman, 2004. "Attitudes, Incentives, and Tax Compliance," McMaster Experimental Economics Laboratory Publications 2004-04, McMaster University. [Downloadable!]
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  8. Armin Falk, . "Homo Oeconomicus Versus Homo Reciprocans: Ansätze für ein Neues Wirtschaftspolitisches Leitbild?," IEW - Working Papers iewwp079, Institute for Empirical Research in Economics - IEW. [Downloadable!]
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  10. 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!]
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  11. Sharmila King & Steven Sheffrin, 2002. "Tax Evasion and Equity Theory: An Investigative Approach," International Tax and Public Finance, Springer, vol. 9(4), pages 505-521, August. [Downloadable!] (restricted)
  12. David L. Sjoquist, 2005. "The Land Value Tax in Jamaica: An Analysis and Options for Reform," International Studies Program Working Paper Series, at AYSPS, GSU paper0511, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
  13. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin American Countries," International Studies Program Working Paper Series, at AYSPS, GSU paper0732, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
  14. Murphy, Kristina, 2008. "Enforcing Tax Compliance: To Punish or Persuade?," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 38(1), pages 113-135, March. [Downloadable!]
  15. Benno Torgler & Friedrich Schneider, 2006. "What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries," IZA Discussion Papers 2117, Institute for the Study of Labor (IZA). [Downloadable!]
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  16. 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!]
  17. Joel Slemrod, 2009. "Old George Orwell Got it Backward: Some Thoughts on Behavioral Tax Economics," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  18. Halla, Martin & Schneider, Friedrich, 2008. "Taxes and Benefits: Two Distinct Options to Cheat on the State?," IZA Discussion Papers 3536, Institute for the Study of Labor (IZA). [Downloadable!]
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  20. Benno Torgler & Friedrich Schneider, 2007. "Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis," Working Papers 04-2007, Institute of Local Public Finance. [Downloadable!]
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