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Applications Of Behavioural Economics To Tax Evasion
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Cited by:
- Nigar Hashimzade & Gareth D. Myles & Hana Yousefi, 2021.
"Household tax evasion,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 23(5), pages 985-1011, October.
- Nigar Hashimzade & Gareth Myles & Hana Yousefi, 2018. "Household Tax Evasion," School of Economics and Public Policy Working Papers 2018-06, University of Adelaide, School of Economics and Public Policy.
- Hoseini, M., 2014.
"Misreporting in the Value-Added Tax and the Optimal Enforcement,"
Other publications TiSEM
b8a0a931-1092-4c98-bd36-4, Tilburg University, School of Economics and Management.
- Hoseini, M., 2014. "Misreporting in the Value-Added Tax and the Optimal Enforcement," Discussion Paper 2014-061, Tilburg University, Center for Economic Research.
- Lee, Kangoh, 2016. "Morality, tax evasion, and equity," Mathematical Social Sciences, Elsevier, vol. 82(C), pages 97-104.
- James Alm & Kim M. Bloomquist & Michael McKee, 2017.
"When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance,"
Fiscal Studies, Institute for Fiscal Studies, vol. 38, pages 587-613, December.
- James Alm & Kim M. Bloomquist & Michael McKee, 2013. "When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance," Working Papers 13-22, Department of Economics, Appalachian State University.
- Alm, James & Bloomquist, Kim M. & McKee, Michael, 2017. "When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance," Working Paper Series 6775, Victoria University of Wellington, Chair in Public Finance.
- James Alm & Kim M. Bloomquist & Michael McKee, 2016. "When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance," Working Papers 1619, Tulane University, Department of Economics.
- 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.
- 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).
- 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).
- 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.
- Farid Ameur & Mohamed Tkiouat, 2016. "A Contribution of Expected Utility Theory in Taxpayers' Behavior Modeling," International Journal of Economics and Financial Issues, Econjournals, vol. 6(3), pages 1217-1224.
- Belnap, Andrew & Welsch, Anthony & Williams, Braden, 2023. "Remote tax authority," Journal of Accounting and Economics, Elsevier, vol. 75(2).
- Matthias Kasper & James Alm, 2022.
"Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 78(1-2), pages 87-111.
- Matthias Kasper & James Alm, 2021. "Does the “bomb crater” effect really exist? Evidence from the laboratory," Working Papers 2118, Tulane University, Department of Economics.
- Paulus, Alari, 2015. "Tax evasion and measurement error: An econometric analysis of survey data linked with tax records," ISER Working Paper Series 2015-10, Institute for Social and Economic Research.
- Montalvo, José G. & Piolatto, Amedeo & Raya, Josep, 2020.
"Transaction-tax evasion in the housing market,"
Regional Science and Urban Economics, Elsevier, vol. 81(C).
- José Garcia Montalvo & Amedeo Piolatto & Josep M. Raya, 2019. "Transaction-tax evasion in the housing market," Economics Working Papers 1645, Department of Economics and Business, Universitat Pompeu Fabra.
- José G. Montalvo & Amedeo Piolatto & Josep Raya, 2019. "Transaction-tax evasion in the housing market," Working Papers 2019/03, Institut d'Economia de Barcelona (IEB).
- José García-Montalvo & Amedeo Piolatto & Josep M. Raya, 2019. "Transaction-tax Evasion in the Housing Market," Working Papers 1080, Barcelona School of Economics.
- Nigar Hashimzade & Gareth Myles & Frank Page & Matthew Rablen, 2015. "The use of agent-based modelling to investigate tax compliance," Economics of Governance, Springer, vol. 16(2), pages 143-164, May.
- Goerke, Laszlo, 2013.
"Relative consumption and tax evasion,"
Journal of Economic Behavior & Organization, Elsevier, vol. 87(C), pages 52-65.
- Laszlo Goerke, 2013. "Relative Consumption and Tax Evasion," CESifo Working Paper Series 4077, CESifo.
- Laszlo Goerke, 2013. "Relative Consumption and Tax Evasion," IAAEU Discussion Papers 201301, Institute of Labour Law and Industrial Relations in the European Union (IAAEU).
- Hashimzade, Nigar & Myles, Gareth D. & Rablen, Matthew D., 2016. "Predictive analytics and the targeting of audits," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 130-145.
- Onu, Diana & Oats, Lynne, 2016. "“Paying tax is part of life”: Social norms and social influence in tax communications," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 29-42.
- European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
- Alm, James & Bernasconi, Michele & Laury, Susan & Lee, Daniel J. & Wallace, Sally, 2017.
"Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy,"
Journal of Economic Behavior & Organization, Elsevier, vol. 140(C), pages 176-196.
- James Alm & Michele Bernasconi & Susan Laury & Daniel J. Lee & Sally Wallace, 2016. "Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy," Working Papers 2016:36, Department of Economics, University of Venice "Ca' Foscari".
- James Alm & Lilith Burgstaller & Arrita Domi & Amanda März & Matthias Kasper, 2023.
"Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance,"
Economies, MDPI, vol. 11(9), pages 1-22, September.
- James Alm & Lilith Burgstaller & Arrita Domi & Amanda Marz & Matthias Kasper, 2023. "Nudges, Boosts, And Sludge: Using New Behavioral Approaches To Improve Tax Compliance," Working Papers 2307, Tulane University, Department of Economics.
- Fabio Zagonari, 2013. "Implementing a trans-boundary flood risk management plan: a method for determining willingness to cooperate and case study for the Scheldt estuary," Natural Hazards: Journal of the International Society for the Prevention and Mitigation of Natural Hazards, Springer;International Society for the Prevention and Mitigation of Natural Hazards, vol. 66(2), pages 1101-1133, March.
- Mittone, Luigi & Panebianco, Fabrizio & Santoro, Alessandro, 2017. "The bomb-crater effect of tax audits: Beyond the misperception of chance," Journal of Economic Psychology, Elsevier, vol. 61(C), pages 225-243.
- Kotsogiannis, Christos & Mateos-Planas, Xavier, 2019. "Tax evasion as contingent debt," LSE Research Online Documents on Economics 100941, London School of Economics and Political Science, LSE Library.
- Pietro Battiston & Denvil Duncan & Simona Gamba & Alessandro Santoro, 2016. "Audit publicity and tax compliance: a quasi-natural experiment," LEM Papers Series 2016/40, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
- James Alm, 2019.
"What Motivates Tax Compliance?,"
Journal of Economic Surveys, Wiley Blackwell, vol. 33(2), pages 353-388, April.
- James Alm, 2019. "What Motivates Tax Compliance," Working Papers 1903, Tulane University, Department of Economics.
- James Alm, 2017.
"Is Economics Useful for Public Policy?,"
Southern Economic Journal, John Wiley & Sons, vol. 83(4), pages 835-854, April.
- James Alm, 2017. "Is Economics Useful for Public Policy?," Working Papers 1702, Tulane University, Department of Economics.
- Alm, James, 2018. "Is Economics Useful for Public Policy?," Working Paper Series 20304, Victoria University of Wellington, Chair in Public Finance.
- Vossler, Christian A. & McKee, Michael & Bruner, David M., 2021.
"Behavioral effects of tax withholding on tax compliance: Implications for information initiatives,"
Journal of Economic Behavior & Organization, Elsevier, vol. 183(C), pages 301-319.
- Christian Vossler & Michael McKee, 2015. "Behavioral effects of tax withholding on tax compliance: Implications for information initiatives," Working Papers 15-12, Department of Economics, Appalachian State University.
- Colin C. Williams, 2014. "Confronting the Shadow Economy," Books, Edward Elgar Publishing, number 15370.
- Blesse, Sebastian, 2023. "Do your tax problems make tax evasion seem more justifiable? Evidence from a survey experiment," European Journal of Political Economy, Elsevier, vol. 78(C).
- Martin Dufwenberg & Katarina Nordblom, 2022.
"Tax evasion with a conscience,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 24(1), pages 5-29, February.
- Dufwenberg, Martin & Nordblom, Katarina, 2018. "Tax Evasion with a Conscience," Working Papers in Economics 738, University of Gothenburg, Department of Economics.
- Ekaterina N. Nevzorova & Anna P. Kireenko & Roman A. Sklyarov, 2017. "Bibliometric Analisis of the Literature on Tax Evasion in Russia and Foreign Countries," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 3(2), pages 115-130.
- Eko Arief Yogama & Daniel J. Gray & Matthew D. Rablen, 2023.
"Nudging for Prompt Tax Penalty Payment: Evidence from a Field Experiment in Indonesia,"
Working Papers
2023023, The University of Sheffield, Department of Economics.
- Eko Arief Yogama & Daniel J. Gray & Matthew D. Rablen, 2023. "Nudging for Prompt Tax Penalty Payment: Evidence from a Field Experiment in Indonesia," CESifo Working Paper Series 10836, CESifo.
- Bruttel, Lisa & Friehe, Tim, 2014.
"On the path dependence of tax compliance,"
European Economic Review, Elsevier, vol. 65(C), pages 90-107.
- Lisa Bruttel & Tim Friehe, 2010. "On the path-dependence of tax compliance," TWI Research Paper Series 59, Thurgauer Wirtschaftsinstitut, Universität Konstanz.
- Jaanika Merikull & Tairi Room & Karsten Staehr, 2013. "Perceptions of unreported economic activities in Baltic Firms. Individualistic and non-individualistic motives," Bank of Estonia Working Papers wp2012-8, Bank of Estonia, revised 04 Feb 2013.
- Venugopal Prabhakar Gantasala & Swapna Bhargavi Gantasala & Trinh La, 2022. "Influence of motivation on achieving energy sustainability: mediating effects of decision-making," Environment Systems and Decisions, Springer, vol. 42(4), pages 626-636, December.
- James Alm & Antoine Malézieux, 2021.
"40 years of tax evasion games: a meta-analysis,"
Experimental Economics, Springer;Economic Science Association, vol. 24(3), pages 699-750, September.
- James Alm & Antoine Malézieux, 2020. "40 Years of Tax Evasion Games: A Meta-Analysis," Working Papers 2004, Tulane University, Department of Economics.
- Rajat Deb & Sourav Chakraborty, 2017. "Tax Perception and Tax Evasion," IIM Kozhikode Society & Management Review, , vol. 6(2), pages 174-185, July.
- Hamamura, Jumpei & Kurita, Kenichi, 2021. "Does stigma against tax avoidance improve social welfare?," MPRA Paper 107173, University Library of Munich, Germany.
- Kasper, Matthias & Alm, James, 2022.
"Audits, audit effectiveness, and post-audit tax compliance,"
Journal of Economic Behavior & Organization, Elsevier, vol. 195(C), pages 87-102.
- Matthias Kasper & James Alm, 2020. "Audits, Audit Effectiveness, and Post-audit Tax Compliance," Working Papers 2010, Tulane University, Department of Economics.
- 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.
- James Alm & Ali Enami & Michael McKee, 2020.
"Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior,"
Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 48(2), pages 147-159, June.
- James Alm & Ali Enami & Michael McKee, 2020. "Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior," Working Papers 2007, Tulane University, Department of Economics.
- 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.
- Piolatto, Amedeo & Rablen, Matthew D., 2013. "Prospect Theory and Tax Evasion: A Reconsideration of the Yitzhaki Puzzle," IZA Discussion Papers 7760, Institute for the Study of Labor (IZA).
- 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).
- 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.
- Diana Onu & Lynne Oats & Erich Kirchler & Andre Julian Hartmann, 2019. "Gaming the System: An Investigation of Small Business Owners’ Attitudes to Tax Avoidance, Tax Planning, and Tax Evasion," Games, MDPI, vol. 10(4), pages 1-17, November.
- James Alm & James C. Cox & Vjollca Sadiraj, 2020.
"Audit State Dependent Taxpayer Compliance: Theory And Evidence From Colombia,"
Economic Inquiry, Western Economic Association International, vol. 58(2), pages 819-833, April.
- James Alm & James C. Cox & Vjollca Sadiraj, 2018. "Audit State Dependent Taxpayer Compliance: Theory and Evidence from Colombia," Experimental Economics Center Working Paper Series 2018-06, Experimental Economics Center, Andrew Young School of Policy Studies, Georgia State University, revised Aug 2019.
- James Alm & James C. Cox & Vjollca Sadiraj, 2019. "Audit State Dependent Taxpayer Compliance: Theory And Evidence From Colombia," Working Papers 1907, Tulane University, Department of Economics.
- Pietro Battiston & Denvil Duncan & Simona Gamba & Alessandro Santoro, 2016. "The Italian Blitz: a natural experiment on audit publicity and tax compliance," FBK-IRVAPP Working Papers 2016-10, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation.
- Aloys Prinz, 2019. "Learning (Not) to Evade Taxes," Games, MDPI, vol. 10(4), pages 1-18, September.
- Francesco Busato & Francesco Giuli, 2014. "Tax evasion and Prospect Theory in a OLG economy," Departmental Working Papers of Economics - University 'Roma Tre' 0196, Department of Economics - University Roma Tre.
- James Alm & Kim M. Bloomquist & Michael McKee, 2017.
"When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance,"
Fiscal Studies, Institute for Fiscal Studies, vol. 38, pages 587-613, December.
- James Alm & Kim M. Bloomquist & Michael McKee, 2013. "When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance," Working Papers 13-22, Department of Economics, Appalachian State University.
- Alm, James & Bloomquist, Kim M. & McKee, Michael, 2017. "When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance," Working Paper Series 20299, Victoria University of Wellington, Chair in Public Finance.
- James Alm & Kim M. Bloomquist & Michael McKee, 2016. "When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance," Working Papers 1619, Tulane University, Department of Economics.
- Colin C. Williams & Friedrich Schneider, 2016. "Measuring the Global Shadow Economy," Books, Edward Elgar Publishing, number 16551.
- Marchese, Carla & Venturini, Andrea, 2017. "Is there any Induced Demand for Tax Evasion?," IEL Working Papers 22, Institute of Public Policy and Public Choice - POLIS.
- Diller, Markus & Kühne, Daniela, 2020. "Framing and loss aversion in tax reporting behavior: Evidence from German income tax return data," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe B-43-20, University of Passau, Faculty of Business and Economics.
- James Alm, 2014.
"Does an uncertain tax system encourage üaggressive tax planningý?,"
Economic Analysis and Policy, Elsevier, vol. 44(1), pages 30-38.
- James Alm, 2014. "Does an Uncertain Tax System Encourage "Aggressive Tax Planning"?," Working Papers 1403, Tulane University, Department of Economics.
- Maria-Augusta Miceli, 2020. "VAT Compliance Incentives," Papers 2002.07862, arXiv.org, revised Feb 2021.
- Diana Onu & Lynne Oats, 2018. "Tax Talk: An Exploration of Online Discussions Among Taxpayers," Journal of Business Ethics, Springer, vol. 149(4), pages 931-944, June.
- James Alm & Matthias Kasper, 2020. "Laboratory Experiments," Working Papers 2008, Tulane University, Department of Economics.
- James Alm & Raul A. Barreto, 2024. "Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth," Working Papers 2405, Tulane University, Department of Economics.
- Ortega, Daniel & Scartascini, Carlos, 2020. "Don’t blame the messenger. The Delivery method of a message matters," Journal of Economic Behavior & Organization, Elsevier, vol. 170(C), pages 286-300.
- Abbiati, Lorenzo & Antinyan, Armenak & Corazzini, Luca, 2014. "Are taxes beautiful? A survey experiment on information, tax choice and perceived adequacy of the tax burden," FAU Discussion Papers in Economics 02/2014, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics.
- Mittone, Luigi & Panebianco, Fabrizio & Santoro, Alessandro, 2017.
"The bomb-crater effect of tax audits: Beyond the misperception of chance,"
Journal of Economic Psychology, Elsevier, vol. 61(C), pages 225-243.
- Luigi Mittone & Fabrizio Panebianco & Alessandro Santoro, 2016. "The Bomb-Crater Effect of Tax Audits: Beyond Misperception of Chance," Working Papers 583, IGIER (Innocenzo Gasparini Institute for Economic Research), Bocconi University.
- Towfiqul Islam Khan & Muntaseer Kamal & Faiyaz Talukdar, 2019. "Potential of Personal Income Tax in Bangladesh: An Examination of Survey Data," CPD Working Paper 126, Centre for Policy Dialogue (CPD).
- Blesse, Sebastian, 2021. "Are your tax problems an opportunity not to pay taxes? Evidence from a randomized survey experiment," ZEW Discussion Papers 21-040, ZEW - Leibniz Centre for European Economic Research.
- Levenko, Natalia & Staehr, Karsten, 2023. "Self-reported tax compliance in post-transition Estonia," Economic Systems, Elsevier, vol. 47(3).
- Antoci, Angelo & Russu, Paolo & Zarri, Luca, 2014. "Tax evasion in a behaviorally heterogeneous society: An evolutionary analysis," Economic Modelling, Elsevier, vol. 42(C), pages 106-115.
- Hebous, Shafik & Jia, Zhiyang & Løyland, Knut & Thoresen, Thor O. & Øvrum, Arnstein, 2023.
"Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway,"
Journal of Economic Behavior & Organization, Elsevier, vol. 207(C), pages 305-326.
- Shafik Hebous & Zhiyang Jia & Knut Løyland & Thor O. Thoresen & Arnstein Øvrum, 2020. "Do audits improve future tax compliance in the absence of penalties? Evidence from random Audits in Norway," Discussion Papers 943, Statistics Norway, Research Department.
- Shafik Hebous & Zhiyang Jia & Knut Løyland & Thor Olav Thoresen & Arnstein Øvrum, 2020. "Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway," CESifo Working Paper Series 8480, CESifo.
- Rodriguez-Justicia, David & Theilen, Bernd, 2018. "Education and tax morale," Journal of Economic Psychology, Elsevier, vol. 64(C), pages 18-48.
- 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.
- Lee Kangoh, 2018. "Optimism, Pessimism, Audit Uncertainty, and Tax Compliance," The B.E. Journal of Theoretical Economics, De Gruyter, vol. 18(1), pages 1-12, January.
- Nigar Hashimzade & Gareth Myles, 2017. "Risk-based Audits in a Behavioral Model," Public Finance Review, , vol. 45(1), pages 140-165, January.
- Bernasconi, Michele & Bernhofer, Juliana, 2020. "Catch Me If You Can: Testing the reduction of compound lotteries axiom in a tax compliance experiment," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 84(C).
- Michele Rabasco & Pietro Battiston, 2023. "Predicting the deterrence effect of tax audits. A machine learning approach," Metroeconomica, Wiley Blackwell, vol. 74(3), pages 531-556, July.
- Philipp Meyer-Brauns, 2014. "Optimal Auditing with Heterogeneous Audit Perceptions," Working Papers tax-mpg-rps-2014-06, Max Planck Institute for Tax Law and Public Finance.
- Alm James & Barreto Raul A., 2024. "Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth," The B.E. Journal of Macroeconomics, De Gruyter, vol. 24(1), pages 439-487, January.
- Christos Kotsogiannis & Xavier Mateos-Planas, 2019. "Tax Evasion as Contingent Debt," Discussion Papers 1903, Centre for Macroeconomics (CFM).