Tax Evasion in the Philippines, 1981-1985
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Herschel, Federico J, 1978. "Tax Evasion and Its Measurement in Developing Countries," Public Finance = Finances publiques, , vol. 33(3), pages 232-268.
- Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
- 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.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin America," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0704, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Torgler, Benno & Schneider, Friedrich & Schaltegger, Christoph A., 2007.
"With or Against the People? The Impact of a Bottom-Up Approach on Tax Morale and the Shadow Economy,"
Berkeley Olin Program in Law & Economics, Working Paper Series
qt6331x6vz, Berkeley Olin Program in Law & Economics.
- Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger, 2007. "With or Against the People? The Impact of a Bottom-Up Approach on Tax Morale and the Shadow Economy," CREMA Working Paper Series 2007-04, Center for Research in Economics, Management and the Arts (CREMA).
- Giulia Mascagni, 2018.
"From The Lab To The Field: A Review Of Tax Experiments,"
Journal of Economic Surveys, Wiley Blackwell, vol. 32(2), pages 273-301, April.
- Mascagni, Giulia, 2016. "From the Lab to the Field: a Review of Tax Experiments," Working Papers 8967, Institute of Development Studies, International Centre for Tax and Development.
- Mascagni, Giulia, 2017. "From the Lab to the Field: A Review of Tax Experiments," Working Papers 13726, Institute of Development Studies, International Centre for Tax and Development.
- Semjén, András, 2017. "Az adózói magatartás különféle magyarázatai [Various explanations for tax compliance]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 140-184.
- 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.
- Bernard Fortin & Guy Lacroix & Marie Claire Villeval, 2004. "Tax Evasion and Social Interactions," Post-Print halshs-00175016, HAL.
- Bernard Fortin & Guy Lacroix & Marie Claire Villeval, 2004. "Tax Evasion and Social Interactions," Post-Print halshs-00180104, HAL.
- Bernard Fortin & Guy Lacroix & Marie Claire Villeval, 2004. "Tax Evasion and Social Interactions," CIRANO Working Papers 2004s-61, CIRANO.
- Bernard Fortin & Guy Lacroix & Marie Claire Villeval, 2007. "Tax Evasion and Social Interactions," Post-Print halshs-00238448, HAL.
- Bernard Fortin & Guy Lacroix & Marie-Claire Villeval, 2004. "Tax Evasion and Social Interactions," Cahiers de recherche 0432, CIRPEE.
- Marie-Claire Villeval & Bernard Fortin & Guy Lacroix, 2005. "Tax Evasion and Social Interactions," Working Papers 0410, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
- Fortin, Bernard & Lacroix, Guy & Villeval, Marie Claire, 2004. "Tax Evasion and Social Interactions," IZA Discussion Papers 1359, Institute of Labor Economics (IZA).
- Sanjit Dhami & Narges Hajimoladarvish, 2020. "Mental Accounting, Loss Aversion, and Tax Evasion: Theory and Evidence," CESifo Working Paper Series 8606, CESifo.
- Joseph G. Eisenhauer, 2006. "The Shadow Price of Morality," Eastern Economic Journal, Eastern Economic Association, vol. 32(3), pages 437-456, Summer.
- Mathieu Lefebvre & Pierre Pestieau & Arno Riedl & Marie-Claire Villeval, 2011.
"Tax Evasion, Welfare Fraud, and the « Broken Windows » Effect : An Experiment in Belgium, France and the Netherlands,"
Working Papers
1116, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
- Lefebvre, M. & Pestieau, P. & Riedl, A.M. & Villeval, M.C., 2011. "Tax evasion, welfare fraud, and "the Broken Windows" effect: an experiment in Belgium, France and the Netherlands," Research Memorandum 023, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
- Marie Claire Villeval & Mathieu Lefebvre & Pierre Pestieau & Arno Riedl, 2011. "Tax Evasion, Welfare Fraud, and "The Broken Windows" Effect: An Experiment in Belgium, France and the Netherlands," Post-Print halshs-00628786, HAL.
- Mathieu Lefebvre & Pierre Pestieau & Arno Riedl & Marie Claire Villeval, 2011. "Tax Evasion, Welfare Fraud, and "The Broken Windows" Effect: An Experiment in Belgium, France and the Netherlands," Working Papers halshs-00948296, HAL.
- Lefèbvre, Mathieu & Pestieau, Pierre & Riedl, Arno & Villeval, Marie Claire, 2011. "Tax Evasion, Welfare Fraud, and "The Broken Windows" Effect: An Experiment in Belgium, France and the Netherlands," IZA Discussion Papers 5609, Institute of Labor Economics (IZA).
- Mathieu Lefebvre & Pierre Pestieau & Arno Riedl & Marie Claire Villeval, 2011. "Tax Evasion, Welfare Fraud, and ”The Broken Windows” Effect: An Experiment in Belgium, France and the Netherlands," CREPP Working Papers 1103, Centre de Recherche en Economie Publique et de la Population (CREPP) (Research Center on Public and Population Economics) HEC-Management School, University of Liège.
- Mathieu Lefebvre & Pierre Pestieau & Arno Riedl & Marie Claire Villeval, 2011. "Tax Evasion, Welfare Fraud, and "The Broken Windows" Effect: An Experiment in Belgium, France and the Netherlands," PSE Working Papers halshs-00948296, HAL.
- Mathieu Lefebvre & Pierre Pestieau & Arno Riedl & Marie Claire Villeval, 2011. "Tax Evasion, Welfare Fraud, and "The Broken Windows" Effect: An Experiment in Belgium, France and the Netherlands," CESifo Working Paper Series 3408, CESifo.
- Anna P. Kireenko & Ekaterina N. Nevzorova & Alena F. Kireyeva & Alena S. Filippovich & Ekaterina S. Khoroshavina, 2018. "Lab experiment to investigate tax compliance: the case of future taxpayers' behavior in Russia and Belarus," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 4(3), pages 266-290.
- Kirchler, Erich & Wahl, Ingrid, 2010. "Tax compliance inventory TAX-I: Designing an inventory for surveys of tax compliance," Journal of Economic Psychology, Elsevier, vol. 31(3), pages 331-346, June.
- Bayer, Ralph-C & Sutter, Matthias, 2009.
"The excess burden of tax evasion--An experimental detection-concealment contest,"
European Economic Review, Elsevier, vol. 53(5), pages 527-543, July.
- Ralph-C Bayer & Matthias Sutter, 2003. "The Excess Burden of Tax Evasion: An Experimental Detection-Concealment Contest," School of Economics and Public Policy Working Papers 2003-05, University of Adelaide, School of Economics and Public Policy.
- Ralph-C Bayer & Matthias Sutter, 2003. "The excess burden of tax evasion – An experimental detection-concealment contest," Papers on Strategic Interaction 2003-28, Max Planck Institute of Economics, Strategic Interaction Group.
- Ralph C Bayer & Matthias Sutter, 2004. "The excess burden of tax evasion - An experimental detection- concealment contest," Experimental 0412003, University Library of Munich, Germany.
- Ralph-C Bayer & Matthias Sutter, 2004. "The Excess Burden of Tax Evasion: An Experimental Detection-Concealment Contest," School of Economics and Public Policy Working Papers 2004-07, University of Adelaide, School of Economics and Public Policy.
- Amedeo Piolatto & Matthew D. Rablen, 2017.
"Prospect theory and tax evasion: a reconsideration of the Yitzhaki puzzle,"
Theory and Decision, Springer, vol. 82(4), pages 543-565, April.
- Amedeo Piolatto & Matthew D. Rablen, 2013. "Prospect theory and tax evasion: a reconsideration of the Yitzhaki Puzzle," IFS Working Papers W13/25, Institute for Fiscal Studies.
- Amedeo Piolatto & Matthew D. Rablen, 2014. "Prospect theory and tax evasion: a reconsideration of the Yitzhaki puzzle," Working Papers 2014/3, Institut d'Economia de Barcelona (IEB).
- Piolatto, Amedeo & Rablen, Matthew D., 2013. "Prospect Theory and Tax Evasion: A Reconsideration of the Yitzhaki Puzzle," IZA Discussion Papers 7760, Institute of Labor Economics (IZA).
- Michele Lalla & Patrizio Frederic & Daniela Mantovani, 2022. "The inextricable association of measurement errors and tax evasion as examined through a microanalysis of survey data matched with fiscal data: a case study," Statistical Methods & Applications, Springer;Società Italiana di Statistica, vol. 31(5), pages 1375-1401, December.
- Emmanuelle Deglaire & Peter Daly & Fabrice Lec, 2021.
"Exposure to tax dilemmas deteriorate individuals' self-declared tax morale,"
Economics of Governance, Springer, vol. 22(4), pages 363-397, December.
- Emmanuelle Deglaire & Peter Daly & Fabrice Le Lec, 2021. "Exposure to tax dilemmas deteriorate individuals' self-declared tax morale," Post-Print hal-03593787, HAL.
- James Alm, 2012.
"Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 54-77, February.
- James Alm, 2012. "Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies," Working Papers 1213, Tulane University, Department of Economics.
- Benno Torgler, 2003. "Beyond Punishment: a tax compliance experiment with taxpayers in Costa Rica," Revista de Analisis Economico – Economic Analysis Review, Universidad Alberto Hurtado/School of Economics and Business, vol. 18(1), pages 27-56, June.
- Luigi Mittone, 2002. "Individual styles of tax evasion: an experimental study," CEEL Working Papers 0202, Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia.
- Lotta Björklund Larsen & Rubina Arakelyan & Teimuraz Gogsadze & Mariam Katsadze & Sophiko Skhirtladze & Nino Muench, 2019. "The Georgian Tax Lottery of 2012. A Multi-Methodological Assessment," Working Papers 009-19 JEL Codes: H26, K4, International School of Economics at TSU, Tbilisi, Republic of Georgia.
- Luigi Mittone, 1997. "Subjective versus objective probability: results from seven experiments on fiscal evasion," CEEL Working Papers 9704, Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia.
- 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.
- Mathieu Lefebvre & Pierre Pestieau & Arno Riedl & Marie Villeval, 2015.
"Tax evasion and social information: an experiment in Belgium, France, and the Netherlands,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(3), pages 401-425, June.
- Lefebvre Mathieu & Pierre Pestieau & Arno Riedl & Marie Claire Villeval, 2015. "Tax evasion and social information: an experiment in Belgium, France, and the Netherlands," PSE-Ecole d'économie de Paris (Postprint) halshs-01155326, HAL.
- Lefebvre Mathieu & Pierre Pestieau & Arno Riedl & Marie Claire Villeval, 2015. "Tax evasion and social information: an experiment in Belgium, France, and the Netherlands," Post-Print halshs-01155326, HAL.
- LEFEBVRE, Mathieu & PESTIEAU, Pierre & RIEDL, Arno & VILLEVAL, Marie Claire, 2015. "Tax evasion and social information: an experiment in Belgium, France, and the Netherlands," LIDAM Reprints CORE 2648, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
More about this item
Keywords
tariff structure; tax structure; taxation;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:phd:pjdevt:jpd_1988_vol__xv_no__2-b. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Aniceto Orbeta (email available below). General contact details of provider: https://edirc.repec.org/data/pidgvph.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.