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Tax compliance within the context of gain and loss situations, expected and current asset position, and profession

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  • Kirchler, Erich
  • Maciejovsky, Boris

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Bibliographic Info

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

Volume (Year): 22 (2001)
Issue (Month): 2 (April)
Pages: 173-194

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Handle: RePEc:eee:joepsy:v:22:y:2001:i:2:p:173-194

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References

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  1. Groenland, Edward A. G. & van Veldhoven, Gery M., 1983. "Tax evasion behavior: A psychological framework," Journal of Economic Psychology, Elsevier, vol. 3(2), pages 129-144, June.
  2. Robben, Henry S. J. & Webley, Paul & Elffers, Henk & Hessing, Dick J., 1990. "Decision frames, opportunity and tax evasion : An experimental approach," Journal of Economic Behavior & Organization, Elsevier, vol. 14(3), pages 353-361, December.
  3. Robben, Henry S. J. & Webley, Paul & Weigel, Russell H. & Warneryd, Karl-Erik & Kinsey, Karyl A. & Hessing, Dick J. & Martin, Francisco Alvira & Elffers, Henk & Wahlund, Richard & Van Langenhove, Luk, 1990. "Decision frame and opportunity as determinants of tax cheating : An international experimental study," Journal of Economic Psychology, Elsevier, vol. 11(3), pages 341-364, September.
  4. Kahneman, Daniel & Tversky, Amos, 1979. "Prospect Theory: An Analysis of Decision under Risk," Econometrica, Econometric Society, vol. 47(2), pages 263-91, March.
  5. Friedland, Nehemiah & Maital, Shlomo & Rutenberg, Aryeh, 1978. "A simulation study of income tax evasion," Journal of Public Economics, Elsevier, vol. 10(1), pages 107-116, August.
  6. Hite, Peggy A, 1987. "An Application of Attribution Theory in Taxpayer Noncompliance Research," Public Finance = Finances publiques, , vol. 42(1), pages 105-18.
  7. Chang, Otto H. & Nichols, Donald R. & Schultz, Joseph J., 1987. "Taxpayer attitudes toward tax audit risk," Journal of Economic Psychology, Elsevier, vol. 8(3), pages 299-309, September.
  8. Yaniv, Gideon, 1999. "Tax Compliance and Advance Tax Payments: A Prospect Theory Analysis," National Tax Journal, National Tax Association, vol. 52(n. 4), pages 753-64, December.
  9. Falkinger, Josef, 1995. "Tax evasion, consumption of public goods and fairness," Journal of Economic Psychology, Elsevier, vol. 16(1), pages 63-72, March.
  10. Elffers, Henk & Hessing, Dick J., 1997. "Influencing the prospects of tax evasion," Journal of Economic Psychology, Elsevier, vol. 18(2-3), pages 289-304, April.
  11. 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.
  12. Spicer, Michael W. & Hero, Rodney E., 1985. "Tax evasion and heuristics : A research note," Journal of Public Economics, Elsevier, vol. 26(2), pages 263-267, March.
  13. Schepanski, A. & Shearer, T., 1995. "A Prospect Theory Account of the Income Tax Withholding Phenomenon," Organizational Behavior and Human Decision Processes, Elsevier, vol. 63(2), pages 174-186, August.
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Citations

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Cited by:
  1. Lozza, Edoardo & Carrera, Sonia & Bosio, A. Claudio, 2010. "Perceptions and outcomes of a fiscal bonus: Framing effects on evaluations and usage intentions," Journal of Economic Psychology, Elsevier, vol. 31(3), pages 400-404, June.
  2. 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.
  3. 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.
  4. Werner Güth & Sabine Strauß & Matthias Sutter, 2005. "Tax Evasion And State Productivity-An Experimental Study," Metroeconomica, Wiley Blackwell, vol. 56(1), pages 85-100, 02.
  5. Engström, Per & Nordblom, Katarina & Ohlsson, Henry & Persson, Annika, 2011. "Loss evasion and tax aversion," Working Paper Series, Center for Fiscal Studies 2011:11, Uppsala University, Department of Economics.
  6. Hasseldine, John & Hite, Peggy A., 2003. "Framing, gender and tax compliance," Journal of Economic Psychology, Elsevier, vol. 24(4), pages 517-533, August.
  7. Kirchler, Erich & Hoelzl, Erik & Wahl, Ingrid, 2008. "Enforced versus voluntary tax compliance: The "slippery slope" framework," Journal of Economic Psychology, Elsevier, vol. 29(2), pages 210-225, April.
  8. Cullis, John & Jones, Philip & Lewis, Alan, 2006. "Tax framing, Instrumentality and individual differences: Are there two different cultures?," Journal of Economic Psychology, Elsevier, vol. 27(2), pages 304-320, April.
  9. Fahr, René & Janssen, Elmar & Sureth, Caren, 2014. "Can tax rate increases foster investment under entry and exit flexibility? Insights from an economic experiment," arqus Discussion Papers in Quantitative Tax Research 166, arqus - Arbeitskreis Quantitative Steuerlehre.
  10. 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.
  11. Lewis, Alan & Carrera, Sonia & Cullis, John & Jones, Philip, 2009. "Individual, cognitive and cultural differences in tax compliance: UK and Italy compared," Journal of Economic Psychology, Elsevier, vol. 30(3), pages 431-445, June.
  12. Copeland, Phyllis V. & Cuccia, Andrew D., 2002. "Multiple Determinants of Framing Referents in Tax Reporting and Compliance," Organizational Behavior and Human Decision Processes, Elsevier, vol. 88(1), pages 499-526, May.
  13. Kastlunger, Barbara & Dressler, Stefan G. & Kirchler, Erich & Mittone, Luigi & Voracek, Martin, 2010. "Sex differences in tax compliance: Differentiating between demographic sex, gender-role orientation, and prenatal masculinization (2D:4D)," Journal of Economic Psychology, Elsevier, vol. 31(4), pages 542-552, August.
  14. 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.

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