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On measuring tax evasion

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  • Elffers, Henk
  • Robben, Henry S. J.
  • Hessing, Dick J.
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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of Economic Psychology.

    Volume (Year): 13 (1992)
    Issue (Month): 4 (December)
    Pages: 545-567

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    Handle: RePEc:eee:joepsy:v:13:y:1992:i:4:p:545-567

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

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    Cited by:
    1. Webley, Paul & Cole, Michaela & Eidjar, Ole-Petter, 2001. "The prediction of self-reported and hypothetical tax-evasion: Evidence from England, France and Norway," Journal of Economic Psychology, Elsevier, vol. 22(2), pages 141-155, April.
    2. Eisenhauer, Joseph G., 2008. "Ethical preferences, risk aversion, and taxpayer behavior," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 37(1), pages 45-63, February.
    3. Enrico Schöbel, 2011. "Finanzverwaltung von innen: Neue Ansätze ihrer empirisch-ökonomischen Erforschung," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), Justus-Liebig University Giessen, Department of Statistics and Economics, vol. 231(4), pages 558-571, August.
    4. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.
    5. Wenzel, Michael, 2004. "An analysis of norm processes in tax compliance," Journal of Economic Psychology, Elsevier, vol. 25(2), pages 213-228, April.
    6. Orviska, Marta & Hudson, John, 2003. "Tax evasion, civic duty and the law abiding citizen," European Journal of Political Economy, Elsevier, vol. 19(1), pages 83-102, March.
    7. Klarita Gërxhani, 2007. "“Did You Pay Your Taxes?” How (Not) to Conduct Tax Evasion Surveys in Transition Countries," Social Indicators Research, Springer, vol. 80(3), pages 555-581, February.
    8. Gerxhani, Klarita & Schram, Arthur, 2006. "Tax evasion and income source: A comparative experimental study," Journal of Economic Psychology, Elsevier, vol. 27(3), pages 402-422, June.
    9. Antonides, Gerrit & Robben, Henry S. J., 1995. "True positives and false alarms in the detection of tax evasion," Journal of Economic Psychology, Elsevier, vol. 16(4), pages 617-640, December.

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