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Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers

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  • Kirchler, Erich
  • Niemirowski, Apolonia
  • Wearing, Alexander
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    Bibliographic Info

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

    Volume (Year): 27 (2006)
    Issue (Month): 4 (August)
    Pages: 502-517

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    Handle: RePEc:eee:joepsy:v:27:y:2006:i:4:p:502-517

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

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    References

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    1. Spicer, M W & Lundstedt, S B, 1976. "Understanding Tax Evasion," Public Finance = Finances publiques, , vol. 31(2), pages 295-305.
    2. V. Umashanker Trivedi & Mohamed Shehata & Stuart Mestelman, 2004. "Attitudes, Incentives, and Tax Compliance," McMaster Experimental Economics Laboratory Publications 2004-04, McMaster University.
    3. Slemrod, Joel & Blumenthal, Marsha & Christian, Charles, 2001. "Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota," Journal of Public Economics, Elsevier, vol. 79(3), pages 455-483, March.
    4. Weigel, Russell H. & Hessing, Dick J. & Elffers, Henk, 1987. "Tax evasion research: A critical appraisal and theoretical model," Journal of Economic Psychology, Elsevier, vol. 8(2), pages 215-235, June.
    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. Wenzel, Michael, 2005. "Motivation or rationalisation? Causal relations between ethics, norms and tax compliance," Journal of Economic Psychology, Elsevier, vol. 26(4), pages 491-508, August.
    7. Warneryd, Karl-Erik & Walerud, Bengt, 1982. "Taxes and economic behavior: Some interview data on tax evasion in Sweden," Journal of Economic Psychology, Elsevier, vol. 2(3), pages 187-211, September.
    8. Andreoni, J. & Erard, B. & Feinstein, J., 1996. "Tax Compliance," Working papers 9610r, Wisconsin Madison - Social Systems.
    9. Braithwaite, John, 2005. "Markets in Vice, Markets in Virtue," OUP Catalogue, Oxford University Press, number 9780195222012.
    10. Porcano, Thomas M., 1988. "Correlates of tax evasion," Journal of Economic Psychology, Elsevier, vol. 9(1), pages 47-67, March.
    11. 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.
    12. Wahlund, Richard, 1992. "Tax changes and economic behavior: The case of tax evasion," Journal of Economic Psychology, Elsevier, vol. 13(4), pages 657-677, December.
    13. Hite, Peggy A. & McGill, Gary A., 1992. "An Examination of Taxpayer Preference for Aggressive Tax Advice," National Tax Journal, National Tax Association, vol. 45(4), pages 389-403, December.
    14. Wallschutzky, I. G., 1984. "Possible causes of tax evasion," Journal of Economic Psychology, Elsevier, vol. 5(4), pages 371-384, December.
    15. Cullis, John G. & Lewis, Alan, 1997. "Why people pay taxes: From a conventional economic model to a model of social convention," Journal of Economic Psychology, Elsevier, vol. 18(2-3), pages 305-321, April.
    16. Murphy, Kristina, 2004. "Aggressive tax planning: Differentiating those playing the game from those who don't," Journal of Economic Psychology, Elsevier, vol. 25(3), pages 307-329, June.
    17. Kirchler, Erich, 1998. "Differential representations of taxes: Analysis of free associations and judgments of five employment groups," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 27(1), pages 117-131.
    18. 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.
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    Cited by:
    1. Andreas Kakouris & Elina Meliou, 2011. "New Public Management: Promote the Public Sector Modernization Through Service Quality. Current Experiences and Future Challenges," Public Organization Review, Springer, vol. 11(4), pages 351-369, December.
    2. Hofmans, J. & Pepermans, R. & Loix, E., 2009. "Measurement invariance matters: A case made for the ORTOFIN," Journal of Economic Psychology, Elsevier, vol. 30(4), pages 667-674, August.
    3. Fochmann, Martin & Kroll, Eike B., 2014. "The effects of rewards on tax compliance decisions," arqus Discussion Papers in Quantitative Tax Research 163, arqus - Arbeitskreis Quantitative Steuerlehre.

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