Tax evasion and moral constraints: some experimental evidence

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Tax evasion and moral constraints: some experimental evidence

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Luigi Bosco
Luigi Mittone ()

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Paper provided by Department of Economics, University of Trento, Italia in its series Department of Economics Working Papers with number 9402.

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Date of creation: 1994
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Handle: RePEc:trn:utwpde:9402

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Article
- Bosco, Luigi & Mittone, Luigi, 1997. "Tax Evasion and Moral Constraints: Some Experimental Evidence," Kyklos, Blackwell Publishing, vol. 50(3), pages 297-324.

Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

Claude Montmarquette & Giorgio Coricelli & Mateus Joffily & Marie-Claire Villeval, 2007. "Tax Evasion: Cheating Rationally or Deciding Emotionally?," Working Papers 0724, Groupe d'Analyse et de Théorie Economique (GATE), Centre national de la recherche scientifique (CNRS), Université Lyon 2, Ecole Normale Supérieure. [Downloadable!]
Other versions:
- Giorgio Coricelli & Matteus Joffily & Claude Montmarquette & Marie-Claire Villeval, 2007. "Tax Evasion: Cheating Rationally or Deciding Emotionally?," Post-Print hal-00196332_v1, HAL. [Downloadable!]
- Giorgio Coricelli & Mateus Joffily & Claude Montmarquette & Marie-Claire Villeval, 2007. "Tax Evasion: Cheating Rationally or Deciding Emotionally?," CIRANO Working Papers 2007s-22, CIRANO. [Downloadable!]
- Giorgio Coricelli & Mateus Joffily & Claude Montmarquette & Marie-Claire Villeval, 2007. "Tax Evasion: Cheating Rationally or Deciding Emotionally?," IZA Discussion Papers 3103, Institute for the Study of Labor (IZA). [Downloadable!]
Erich Kirchler & Boris Maciejovsky, . "Steuermoral und Steuerhinterziehung," Discussion Papers on Strategic Interaction 2002-18, Max Planck Institute of Economics, Strategic Interaction Group. [Downloadable!]
Werner Güth & M. Vittoria Levati & Rupert Sausgruber, . "Reasoning and Institutions: Do Markets Facilitate Logical Reasoning in the Wason Selection Task?," Discussion Papers on Strategic Interaction 2003-05, Max Planck Institute of Economics, Strategic Interaction Group. [Downloadable!]
Bernard Fortin & Guy Lacroix & Marie-Claire Villeval, 2004. "Tax Evasion and Social Interactions," Cahiers de recherche 0432, CIRPEE. [Downloadable!]
Other versions:
- 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!]
- 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!]
- 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)
S. Giese & A. Hoffmann, . "Tax Evasion and Risky Investments in an Intertemporal Context - An Experimental Study-," Sonderforschungsbereich 373 2000-30, Humboldt Universitaet Berlin.
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:
- Benno Torgler, 2004. "Moral suasion: An alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland," Economics of Governance, Springer, vol. 5(3), pages 235-253, November. [Downloadable!] (restricted)
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!]
Benno Torgler & Markus Schaffner, 2007. "Causes and Consequences of Tax Morale: An Empirical Investigation," School of Economics and Finance Discussion Papers and Working Papers Series 222, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
Other versions:
- Benno Torgler & Markus Schaffner, 2007. "Causes and Consequences of Tax Morale: An Empirical Investigation," CREMA Working Paper Series 2007-11, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
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. [Downloadable!]
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!]
E. Kirchler & B. Maciejovsky & F. Schneider, . "Everyday Representations of Tax Avoidance, Tax Evasion, and Tax Flight: Do Legal Differences Matter?," Sonderforschungsbereich 373 2001-43, Humboldt Universitaet Berlin.
Other versions:
- 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. [Downloadable!] (restricted)
Pablo Serra, 1998. "El Sistema Impositivo y su Efecto en el Funcionamiento de la Economía: Una Revisión de la Literatura," Working Papers Central Bank of Chile 39, Central Bank of Chile. [Downloadable!]

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