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Steuermoral und Steuerhinterziehung

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  • Erich Kirchler
  • Boris Maciejovsky

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Paper provided by Max Planck Institute of Economics, Strategic Interaction Group in its series Papers on Strategic Interaction with number 2002-18.

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Handle: RePEc:esi:discus:2002-18

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  21. 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.
  22. Dornstein, Miriam, 1987. "Taxes: Attitudes and perceptions and their social bases," Journal of Economic Psychology, Elsevier, vol. 8(1), pages 55-76, March.
  23. Alm, James & Sanchez, Isabel & de Juan, Ana, 1995. "Economic and Noneconomic Factors in Tax Compliance," Kyklos, Wiley Blackwell, vol. 48(1), pages 3-18.
  24. Porcano, Thomas M., 1988. "Correlates of tax evasion," Journal of Economic Psychology, Elsevier, vol. 9(1), pages 47-67, March.
  25. 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.
  26. Alm, James & McClelland, Gary H & Schulze, William D, 1999. "Changing the Social Norm of Tax Compliance by Voting," Kyklos, Wiley Blackwell, vol. 52(2), pages 141-71.
  27. Alm, James & McClelland, Gary H. & Schulze, William D., 1992. "Why do people pay taxes?," Journal of Public Economics, Elsevier, vol. 48(1), pages 21-38, June.
  28. Wallschutzky, I. G., 1984. "Possible causes of tax evasion," Journal of Economic Psychology, Elsevier, vol. 5(4), pages 371-384, December.
  29. Kaplan, Steven E. & Reckers, Philip M. J. & Reynolds, Kim D., 1986. "An application of attribution and equity theories to tax evasion behavior," Journal of Economic Psychology, Elsevier, vol. 7(4), pages 461-476, December.
  30. Thurman, Quint, 1988. "Taxpayer Noncompliance and Attribution Theory: An Experimental Vignette Approach," Public Finance = Finances publiques, , vol. 43(1), pages 147-56.
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  33. 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.
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Cited by:
  1. Leder, Susanne & Mannetti, Lucia & Hölzl, Erik & Kirchler, Erich, 2010. "Regulatory fit effects on perceived fiscal exchange and tax compliance," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 39(2), pages 271-277, April.

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