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The Role of Moral Sentiments and Audit Perceptions in Tax Compliance Author info | Abstract | Publisher info | Download info | Related research | Statistics Brian Erard () (B. Erard & Associates, Washington D.C.)
Jonathan Feinstein () (School of Management, Yale University )
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Paper provided by Carleton University, Department of Economics in its series Carleton Industrial Organization Research Unit (CIORU) with number
94-03.
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Benno Torgler, 2003.
"Beyond Punishment: a tax compliance experiment with taxpayers in Costa Rica ,"
Revista de Analisis Economico – Economic Analysis Review ,
Ilades-Georgetown University, Economics Department, vol. 18(1), pages 27-56, June.
[Downloadable!]
Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger, 2009.
"Local Autonomy, Tax Morale and the Shadow Economy ,"
School of Economics and Finance Discussion Papers and Working Papers Series
243, School of Economics and Finance, Queensland University of Technology.
[Downloadable!]
Other versions: Joseph G. Eisenhauer, 2006.
"The Shadow Price of Morality ,"
Eastern Economic Journal ,
Eastern Economic Association, vol. 32(3), pages 437-456, Summer.
[Downloadable!]
Juan Carlos Molero & Francesc Pujol, 2005.
"Walking inside the Potential Tax Evader's Mind ,"
Faculty Working Papers
01/05, School of Economics and Business Administration, University of Navarra.
[Downloadable!]
Marie-Claire Villeval & Bernard Fortin & Guy Lacroix, 2005.
"Tax Evasion and Social Interactions ,"
Working Papers
0410, Groupe d'Analyse et de Théorie Economique (GATE), Centre national de la recherche scientifique (CNRS), Université Lyon 2, Ecole Normale Supérieure.
[Downloadable!]
Other versions:
Bernard Fortin & Guy Lacroix & Marie-Claire Villeval, 2007.
"Tax Evasion and Social Interactions ,"
Post-Print
halshs-00238448_v1, HAL.
[Downloadable!] Bernard Fortin & Guy Lacroix & Marie-Claire Villeval, 2004.
"Tax Evasion and Social Interactions ,"
Cahiers de recherche
0432, CIRPEE.
[Downloadable!] Bernard Fortin & Guy Lacroix & Marie-Claire Villeval, 2004.
"Tax Evasion and Social Interactions ,"
CIRANO Working Papers
2004s-61, CIRANO.
[Downloadable!] Fortin, Bernard & Lacroix, Guy & Villeval, Marie-Claire, 2004.
"Tax Evasion and Social Interactions ,"
IZA Discussion Papers
1359, Institute for the Study of Labor (IZA).
[Downloadable!] Bernard Fortin & Guy Lacroix & Marie-Claire Villeval, 2004.
"Tax Evasion and Social Interactions ,"
Post-Print
halshs-00180104_v1, HAL.
[Downloadable!] Bernard Fortin & Guy Lacroix & Marie-Claire Villeval, 2004.
"Tax Evasion and Social Interactions ,"
Post-Print
halshs-00175016_v1, HAL.
[Downloadable!] Fortin, Bernard & Lacroix, Guy & Villeval, Marie-Claire, 2007.
"Tax evasion and social interactions ,"
Journal of Public Economics ,
Elsevier, vol. 91(11-12), pages 2089-2112, December.
[Downloadable!] (restricted) Kristina Murphy, 2007.
"Procedural Justice and the Regulation of Tax Compliance Behaviour: The Moderating Role of Personal Norms ,"
International Studies Program Working Paper Series, at AYSPS, GSU
paper0731, International Studies Program, Andrew Young School of Policy Studies, Georgia State University.
[Downloadable!]
James, Simon & Edwards, Alison, 2008.
"Developing Tax Policy in a Complex and Changing World ,"
Economic Analysis and Policy (EAP) ,
Queensland University of Technology (QUT), School of Economics and Finance, vol. 38(1), pages 35-53, March.
[Downloadable!]
Benno Torgler & Christoph A. Schaltegger, 2006.
"Tax Morale: A Survey with a Special Focus on Switzerland ,"
Swiss Journal of Economics and Statistics (SJES) ,
Swiss Society of Economics and Statistics (SSES), vol. 142(III), pages 395-425, September.
[Downloadable!]
Lars P. Feld & Benno Torgler & Bin Ding, 2008.
"Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification ,"
School of Economics and Finance Discussion Papers and Working Papers Series
232, School of Economics and Finance, Queensland University of Technology, revised 16 Jun 2008.
[Downloadable!]
Other versions: Jordi Caballé & Judith Panadés, 2005.
"Cost Uncertainty and Taxpayer Compliance ,"
International Tax and Public Finance ,
Springer, vol. 12(3), pages 239-263, May.
[Downloadable!] (restricted)
Benno Torgler & Christoph A. Schaltegger, 2005.
"Tax Morale and Fiscal Policy ,"
CREMA Working Paper Series
2005-30, Center for Research in Economics, Management and the Arts (CREMA).
[Downloadable!]
Razzolini, Tiziano, 2006.
"Study on labor supply when tax evasion is an option with Box-Cox functional forms and random parameters ,"
Memorandum
25/2006, Oslo University, Department of Economics.
[Downloadable!]
Jean-François Gautier, 2000.
"L’informel est-il une forme de fraude fiscale ? Une analyse microéconométrique de la fraude fiscale des micro-entreprises à Madagascar ,"
Working Papers
DT/2000/07, DIAL (Développement, Institutions & Analyses de Long terme).
[Downloadable!]
Vihanto, Martti, 2000.
"Tax Evasion in a Transition from Socialism to Capitalism: The Psychology of the Social Contract ,"
BOFIT Discussion Papers
6/2000, Bank of Finland, Institute for Economies in Transition.
[Downloadable!]
Werner Güth & M. Vittoria Levati & Rupert Sausgruber, .
"Reasoning and Institutions: Do Markets Facilitate Logical Reasoning in the Wason Selection Task? ,"
Papers on Strategic Interaction
2003-05, Max Planck Institute of Economics, Strategic Interaction Group.
[Downloadable!]
Benno Torgler, 2004.
"Moral Suasion: An alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland ,"
CREMA Working Paper Series
2004-01, Center for Research in Economics, Management and the Arts (CREMA).
[Downloadable!]
Other versions: Robin Boadway & Nicolas Marceau & Steeve Mongrain, 2006.
"Redistributive Taxation Under Ethical Behaviour ,"
Cahiers de recherche
0604, CIRPEE.
[Downloadable!]
Other versions:
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