A closer look at the relation between tax complexity and tax equity perceptions
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Bibliographic InfoArticle provided by Elsevier in its journal Journal of Economic Psychology.
Volume (Year): 22 (2001)
Issue (Month): 2 (April)
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Web page: http://www.elsevier.com/locate/joep
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Louis Kaplow, 1996. "How Tax Complexity and Enforcement Affect the Equity and Efficiency of The Income Tax," NBER Working Papers 5391, National Bureau of Economic Research, Inc.
- Porcano, Thomas M., 1988. "Correlates of tax evasion," Journal of Economic Psychology, Elsevier, vol. 9(1), pages 47-67, March.
- Lee Cronbach, 1951. "Coefficient alpha and the internal structure of tests," Psychometrika, Springer, vol. 16(3), pages 297-334, September.
- Joel Slemrod, 1992. "Did the Tax Reform Act of 1986 Simplify Tax Matters?," Journal of Economic Perspectives, American Economic Association, vol. 6(1), pages 45-57, Winter.
- Eriksen, Knut & Fallan, Lars, 1996. "Tax knowledge and attitudes towards taxation; A report on a quasi-experiment," Journal of Economic Psychology, Elsevier, vol. 17(3), pages 387-402, June.
- Kaplow, Louis, 1996. "How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax," National Tax Journal, National Tax Association, vol. 49(1), pages 135-50, March Cit.
- Clotfelter, Charles T, 1983. "Tax Evasion and Tax Rates: An Analysis of Individual Returns," The Review of Economics and Statistics, MIT Press, vol. 65(3), pages 363-73, August.
- Yamamura, Eiji, 2012. "Trust in government and its effect on preferences for income redistribution and perceived tax burden," MPRA Paper 39833, University Library of Munich, Germany.
- Fujii, Satoshi & Kitamura, Ryuichi & Suda, Hideo, 2004. "Contingent valuation method can increase procedural justice," Journal of Economic Psychology, Elsevier, vol. 25(6), pages 877-889, December.
- Yamamura, Eiji, 2012. "Norm for redistribution, social capital, and perceived tax burden: comparison between high- and low-income households," MPRA Paper 39434, University Library of Munich, Germany.
- James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.
- McCaffery, Edward J. & Baron, Jonathan, 2004. "Framing and taxation: Evaluation of tax policies involving household composition," Journal of Economic Psychology, Elsevier, vol. 25(6), pages 679-705, December.
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