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Possible causes of tax evasion

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  • Wallschutzky, I. G.
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    Article provided by Elsevier in its journal Journal of Economic Psychology.

    Volume (Year): 5 (1984)
    Issue (Month): 4 (December)
    Pages: 371-384

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    Handle: RePEc:eee:joepsy:v:5:y:1984:i:4:p:371-384

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    Cited by:
    1. Kirchler, Erich, 1999. "Reactance to taxation: Employers' attitudes towards taxes," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 28(2), pages 131-138, July.
    2. Pablo Serra, 2000. "Measuring the Performance of Chile's Tax Administration," Documentos de Trabajo 77, Centro de Economía Aplicada, Universidad de Chile.
    3. World Bank, 2003. "Argentina : Reforming Policies and Institutions for Efficiency and Equity of Public Expenditures," World Bank Other Operational Studies 14637, The World Bank.
    4. Kirchler, Erich & Maciejovsky, Boris & Schneider, Friedrich, 2003. "Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter?," Journal of Economic Psychology, Elsevier, vol. 24(4), pages 535-553, August.
    5. 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.
    6. Hannelore Weck-Hannemann & Werner W. Pommerehne, 1989. "Einkommensteuerhinterziehung in der Schweiz: Eine empirische Analyse," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 125(IV), pages 515-556, December.
    7. Pablo Serra & Juan Toro, 1994. "¿Es Eficiente el Sistema Tributario Chileno?," Latin American Journal of Economics-formerly Cuadernos de Economía, Instituto de Economía. Pontificia Universidad Católica de Chile., vol. 31(94), pages 423-448.
    8. Friedrich Schneider & Erich Kirchler & Boris Maciejovsky, 2001. "Tax avoidance, tax evasion, and tax flight: Do legal differences matter?," Economics working papers 2001-04, Department of Economics, Johannes Kepler University Linz, Austria.
    9. Dr Ken Devos, 2013. "Do Penalties And Enforcement Measures Make Taxpayers More Compliant? The View Of Australian Tax Evaders," Far East Journal of Psychology and Business, Far East Research Centre, vol. 12(1), pages 1-9, July.
    10. 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.
    11. Verboon, Peter & van Dijke, Marius, 2007. "A self-interest analysis of justice and tax compliance: How distributive justice moderates the effect of outcome favorability," Journal of Economic Psychology, Elsevier, vol. 28(6), pages 704-727, December.
    12. Erich Kirchler & Boris Maciejovsky, . "Steuermoral und Steuerhinterziehung," Papers on Strategic Interaction 2002-18, Max Planck Institute of Economics, Strategic Interaction Group.
    13. Hashimzade, Nigar & Myles, Gareth D. & Page, Frank & Rablen, Matthew D., 2014. "Social networks and occupational choice: The endogenous formation of attitudes and beliefs about tax compliance," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 134-146.
    14. Kirchler, Erich & Niemirowski, Apolonia & Wearing, Alexander, 2006. "Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers," Journal of Economic Psychology, Elsevier, vol. 27(4), pages 502-517, August.
    15. Çule, Monika & Fulton, Murray, 2009. "Business culture and tax evasion: Why corruption and the unofficial economy can persist," Journal of Economic Behavior & Organization, Elsevier, vol. 72(3), pages 811-822, December.
    16. Cãtãlina Cozmei, 2012. "Playing The Fiscal Lottery Game," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 6(1), pages 511-521, November.
    17. Wenzel, Michael, 2005. "Misperceptions of social norms about tax compliance: From theory to intervention," Journal of Economic Psychology, Elsevier, vol. 26(6), pages 862-883, December.
    18. 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.
    19. Kim, Chung Kweon, 2002. "Does fairness matter in tax reporting behavior?," Journal of Economic Psychology, Elsevier, vol. 23(6), pages 771-785, December.
    20. Wenzel, Michael, 2004. "An analysis of norm processes in tax compliance," Journal of Economic Psychology, Elsevier, vol. 25(2), pages 213-228, April.
    21. James, Simon & Alley, Clinton, 2002. "Tax compliance, self-assessment and tax administration," MPRA Paper 26906, University Library of Munich, Germany.
    22. Ashby, Julie S. & Webley, Paul & Haslam, Alexander S., 2009. "The role of occupational taxpaying cultures in taxpaying behaviour and attitudes," Journal of Economic Psychology, Elsevier, vol. 30(2), pages 216-227, April.

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