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Citations for "Tax morale and conditional cooperation"

by Frey, Bruno S. & Torgler, Benno

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  1. Liliana Bunescu & Carmen Comaniciu, 2011. "Romanian Taxpayers’ Inclination To Tax Cheating," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 6(1), pages 19-29, April.
  2. Benno Torgler & Maria A. Garcia-Valinas & Alison Macintyre, 2008. "Environmental Participation and Environmental Motivation," School of Economics and Finance Discussion Papers and Working Papers Series, School of Economics and Finance, Queensland University of Technology 238, School of Economics and Finance, Queensland University of Technology.
  3. Halla, Martin, 2010. "Tax Morale and Compliance Behavior: First Evidence on a Causal Link," IZA Discussion Papers 4918, Institute for the Study of Labor (IZA).
  4. Lars P. Feld & Benno Torgler, 2007. "Tax Morale after the Reunification of Germany: Results from a Quasi-Natural Experiment," School of Economics and Finance Discussion Papers and Working Papers Series, School of Economics and Finance, Queensland University of Technology 209, School of Economics and Finance, Queensland University of Technology.
  5. Andriani, Luca & Sabatini, Fabio, 2013. "Trust and prosocial behaviour in a process of state capacity building: the case of the Palestinian Territories," MPRA Paper 51003, University Library of Munich, Germany.
  6. Jorge Martinez-Vazquez & Benno Torgler, 2007. "The Evolution of Tax Morale in Modern Spain," School of Economics and Finance Discussion Papers and Working Papers Series, School of Economics and Finance, Queensland University of Technology 224, School of Economics and Finance, Queensland University of Technology, revised 12 Aug 2008.
  7. Niklas Harring & Sverker C. Jagers, 2013. "Should We Trust in Values? Explaining Public Support for Pro-Environmental Taxes," Sustainability, MDPI, Open Access Journal, vol. 5(1), pages 210-227, January.
  8. Lisa Bruttel & Tim Friehe, 2010. "On the path-dependence of tax compliance," TWI Research Paper Series, Thurgauer Wirtschaftsinstitut, Universität Konstanz 59, Thurgauer Wirtschaftsinstitut, Universität Konstanz.
  9. Lubian, Diego & Zarri, Luca, 2011. "Happiness and tax morale: An empirical analysis," Journal of Economic Behavior & Organization, Elsevier, Elsevier, vol. 80(1), pages 223-243.
  10. Martin Halla & Friedrich G. Schneider, 2005. "Taxes and Benefits: Two Distinct Options to Cheat on the State?," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria 2005-05, Department of Economics, Johannes Kepler University Linz, Austria.
  11. Dawson, Peter & Jones, Philip, 2010. "How are They Spending my Taxes? Tax Compliance and Citizens’ Interest in Politics," Department of Economics Working Papers, University of Bath, Department of Economics 21047, University of Bath, Department of Economics.
  12. Doerrenberg, Philipp & Peichl, Andreas, 2010. "Progressive Taxation and Tax Morale," IZA Discussion Papers 5378, Institute for the Study of Labor (IZA).
  13. Benedek, Dora & Lelkes, Orsolya, 2009. "The distributional implications of income underreporting in Hungary," MPRA Paper 17308, University Library of Munich, Germany.
  14. Hélène EHRHART, 2009. "Assessing the relationship between democracy and domestic taxes in developing countries," Working Papers, CERDI 200930, CERDI.
  15. 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, School of Economics and Finance, Queensland University of Technology 222, School of Economics and Finance, Queensland University of Technology.
  16. Cettolin Elena & Riedl Arno, 2011. "Partial coercion, conditional cooperation, and self-commitment in voluntary contributions to public goods," Research Memorandum, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR) 041, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
  17. Torgler, Benno, 2011. "Tax morale, eastern Europe and European enlargement," Policy Research Working Paper Series, The World Bank 5911, The World Bank.
  18. Filippin, Antonio & Fiorio, Carlo V. & Viviano, Eliana, 2013. "The effect of tax enforcement on tax morale," European Journal of Political Economy, Elsevier, Elsevier, vol. 32(C), pages 320-331.
  19. Zsombor Z. Meder & Andras Simonovits & Janos Vincze, 2012. "Tax Morale and Tax Evasion: Social Preferences and Bounded Rationality," IEHAS Discussion Papers, Institute of Economics, Centre for Economic and Regional Studies, Hungarian Academy of Sciences 1203, Institute of Economics, Centre for Economic and Regional Studies, Hungarian Academy of Sciences.
  20. Ada Ferrer-i-Carbonell & Klarita Gërxhani, 2011. "Financial Satisfaction and (in)formal Sector in a Transition Country," Social Indicators Research, Springer, Springer, vol. 102(2), pages 315-331, June.
  21. Cécile Bazart & Aurélie Bonein, 2012. "Reciprocal Relationships in Tax Compliance Decisions," Economics Working Paper Archive (University of Rennes 1 & University of Caen), Center for Research in Economics and Management (CREM), University of Rennes 1, University of Caen and CNRS 201239, Center for Research in Economics and Management (CREM), University of Rennes 1, University of Caen and CNRS.
  22. Traxler, Christian, 2010. "Social norms and conditional cooperative taxpayers," European Journal of Political Economy, Elsevier, Elsevier, vol. 26(1), pages 89-103, March.
  23. Cerqueti, Roy & Coppier, Raffaella, 2011. "Economic growth, corruption and tax evasion," Economic Modelling, Elsevier, Elsevier, vol. 28(1-2), pages 489-500, January.
  24. Salvatore Capasso & Tullio Jappelli, 2011. "Financial Development and the Underground Economy," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy 298, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
  25. Bethencourt, Carlos & Kunze, Lars, 2013. "Tax evasion, social norms and economic growth," MPRA Paper 48427, University Library of Munich, Germany.
  26. Loukas Balafoutas & Adrian Beck & Rudolf Kerschbamer & Matthias Sutter, 2014. "The Hidden Costs of Tax Evasion - Collaborative Tax Evasion in Markets for Expert Services," Working Papers, Faculty of Economics and Statistics, University of Innsbruck 2014-01, Faculty of Economics and Statistics, University of Innsbruck.
  27. 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), Swiss Society of Economics and Statistics (SSES), vol. 142(III), pages 395-425, September.
  28. Bin Dong & Uwe Dulleck & Benno Torgler, 2008. "Conditional Corruption," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA) 2008-29, Center for Research in Economics, Management and the Arts (CREMA).
  29. Konrad, Kai A. & Lohse, Tim & Qari, Salmai, 2011. "Customs compliance and the power of imagination," Discussion Papers, Research Professorship & Project "The Future of Fiscal Federalism", Social Science Research Center Berlin (WZB) SP II 2011-108, Social Science Research Center Berlin (WZB).
  30. Andrei, Amanda L. & Comer, Kevin & Koehler, Matthew, 2014. "An agent-based model of network effects on tax compliance and evasion," Journal of Economic Psychology, Elsevier, Elsevier, vol. 40(C), pages 119-133.
  31. Kai A. Konrad & Salmai Qari, 2012. "The Last Refuge of a Scoundrel? Patriotism and Tax Compliance," Economica, London School of Economics and Political Science, London School of Economics and Political Science, vol. 79(315), pages 516-533, 07.
  32. Aizenman, Joshua & Jinjarak, Yothin, 2011. "Income inequality, tax base and sovereign spreads," Santa Cruz Department of Economics, Working Paper Series qt76j471c7, Department of Economics, UC Santa Cruz.
  33. Konrad, Kai A. & Qari, Salmai, 2012. "The Last Refuge of a Scoundrel?," Munich Reprints in Economics, University of Munich, Department of Economics 13960, University of Munich, Department of Economics.
  34. Ananish Chaudhuri, 2011. "Sustaining cooperation in laboratory public goods experiments: a selective survey of the literature," Experimental Economics, Springer, Springer, vol. 14(1), pages 47-83, March.
  35. Gary A. Dymski, 2013. "The Crisis of the Core Seen through the Eyes of the Periphery: A Schelling Model of the Global-South Megacity and the European Crisis," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, Savez ekonomista Vojvodine, Novi Sad, Serbia, vol. 60(4), pages 433-455, June.
  36. Simonovits, András & Vincze, János & Méder, Zsombor Zoltán, 2012. "Adómorál és adócsalás - társadalmi preferenciák és korlátozott racionalitás
    [Tax morale and tax system: social preferences and bounded rationality]
    ," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(10), pages 1086-1106.
  37. Ibanez, Marcela & Carlsson, Fredrik, 2010. "A survey-based choice experiment on coca cultivation," Journal of Development Economics, Elsevier, Elsevier, vol. 93(2), pages 249-263, November.
  38. Robert Ullmann & Christoph Watrin, 2008. "Comparing Direct and Indirect Taxation: The Influence of Framing on Tax Compliance," European Journal of Comparative Economics, Cattaneo University (LIUC), Cattaneo University (LIUC), vol. 5(1), pages 23-56, June.
  39. Vargas, Jose P Mauricio, 2012. "To be or not to be informal?: A Structural Simulation," MPRA Paper 41290, University Library of Munich, Germany.
  40. Laszlo Goerke, 2012. "Human Capital Formation and Tax Evasion," CESifo Working Paper Series, CESifo Group Munich 3719, CESifo Group Munich.
  41. Leonardo Becchetti & Giacomo Degli Antoni & Marco Faillo, 2013. "Team reasoning theory: an experimental analysis of common reason to believe and social distance," International Review of Economics, Springer, Springer, vol. 60(3), pages 269-291, September.
  42. Philipp Doerrenberg & Denvil Duncan & Clemens Fuest & Andreas Peichl, 2012. "Nice Guys Finish Last: Are People with Higher Tax Morale Taxed more Heavily?," CESifo Working Paper Series, CESifo Group Munich 3858, CESifo Group Munich.
  43. Lars P. Feld & Benno Torgler & Bin Dong, 2008. "Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA) 2008-09, Center for Research in Economics, Management and the Arts (CREMA).
  44. Blaufus, Kay & Bob, Jonathan & Otto, Philipp E., 2014. "The effect of tax privacy on tax compliance: An experimental investigation," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre 164, arqus - Arbeitskreis Quantitative Steuerlehre.
  45. Justina A.V. Fischer & Benno Torgler, 2013. "Do Positional Concerns Destroy Social Capital: Evidence From 26 Countries," Economic Inquiry, Western Economic Association International, Western Economic Association International, vol. 51(2), pages 1542-1565, 04.
  46. Simon Gächter, 2014. "Human Pro-Social Motivation and the Maintenance of Social Order," Discussion Papers, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham 2014-02, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
  47. Benno Torgler, 2014. "Can Tax Compliance Research Profit from Biology?," QuBE Working Papers, QUT Business School 025, QUT Business School.
  48. Gebhard Kirchgässner, 2010. "Tax Morale, Tax Evasion, and the Shadow Economy," University of St. Gallen Department of Economics working paper series 2010, Department of Economics, University of St. Gallen 2010-17, Department of Economics, University of St. Gallen.
  49. Gabriele Ruiu & Gaetano Lisi, 2011. "Tax Morale, Slippery-Slope Framework and Tax Compliance: A Cross-section Analysis," Working Papers, Universita' di Cassino, Dipartimento di Scienze Economiche 2011-05, Universita' di Cassino, Dipartimento di Scienze Economiche.
  50. Katarina Nordblom & Jovan Žamac, 2012. "Endogenous Norm Formation Over the Life Cycle – The Case of Tax Morale," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, Queensland University of Technology (QUT), School of Economics and Finance, vol. 42(2), pages 153-170, September.
  51. Torgler, Benno, 2011. "Tax morale and compliance : review of evidence and case studies for Europe," Policy Research Working Paper Series, The World Bank 5922, The World Bank.
  52. Joshua Aizenman & Yothin Jinjarak, 2011. "The Fiscal Stimulus of 2009-2010: Trade Openness, Fiscal Space, and Exchange Rate Adjustment," NBER Chapters, National Bureau of Economic Research, Inc, in: NBER International Seminar on Macroeconomics 2011, pages 301-342 National Bureau of Economic Research, Inc.
  53. Lago-Peñas, Ignacio & Lago-Peñas, Santiago, 2010. "The determinants of tax morale in comparative perspective: Evidence from European countries," European Journal of Political Economy, Elsevier, Elsevier, vol. 26(4), pages 441-453, December.
  54. European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers, Directorate General Taxation and Customs Union, European Commission 38, Directorate General Taxation and Customs Union, European Commission.
  55. Bruno Deffains & Claude Fluet, 2009. "Legal Liability when Individuals Have Moral Concerns," Cahiers de recherche, CIRPEE 0951, CIRPEE.
  56. Garay, Barnabás M. & Simonovits, András & Tóth, János, 2012. "Local interaction in tax evasion," Economics Letters, Elsevier, Elsevier, vol. 115(3), pages 412-415.
  57. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, Elsevier, vol. 40(C), pages 1-19.
  58. Möhlmann, Axel, 2013. "Investor home bias and sentiment about the country benefiting from the tax revenue," Journal of Economic Psychology, Elsevier, Elsevier, vol. 35(C), pages 31-46.
  59. Bruno Frey, 2010. "Lin Ostrom’s Contribution to Economics: A Personal Evaluation," Public Choice, Springer, Springer, vol. 143(3), pages 303-308, June.
  60. Dr Ken Devos, 2013. "Do Penalties And Enforcement Measures Make Taxpayers More Compliant? The View Of Australian Tax Evaders," Far East Journal of Psychology and Business, Far East Research Centre, Far East Research Centre, vol. 12(1), pages 1-9, July.
  61. James Alm & Benno Torgler, 2012. "Do Ethics Matter? Tax Compliance and Morality," Working Papers, Tulane University, Department of Economics 1207, Tulane University, Department of Economics.
  62. Cullis, John & Jones, Philip & Savoia, Antonio, 2012. "Social norms and tax compliance: Framing the decision to pay tax," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, Elsevier, vol. 41(2), pages 159-168.
  63. Boris Maciejovsky & Herbert Schwarzenberger & Erich Kirchler, 2012. "Rationality Versus Emotions: The Case of Tax Ethics and Compliance," Journal of Business Ethics, Springer, Springer, vol. 109(3), pages 339-350, September.
  64. Baskaran, Thushyanthan & Bigsten, Arne, 2011. "Fiscal capacity and government accountability in sub-Saharan Africa," Working Papers in Economics, University of Gothenburg, Department of Economics 506, University of Gothenburg, Department of Economics.
  65. Gaetano Lisi & Maurizio Pugno, 2011. "Tax Morale, Entrepreneurship, and the Irregular Economy," Czech Economic Review, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, vol. 5(2), pages 116-131, August.
  66. Sørensen, Jens Fyhn Lykke, 2011. "Undeclared work: A dark side of social trust?," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, Elsevier, vol. 40(6), pages 888-894.
  67. Ángel Solano García, 2014. "Fairness in Tax compliance: A Political Competition Model," ThE Papers, Department of Economic Theory and Economic History of the University of Granada. 14/02, Department of Economic Theory and Economic History of the University of Granada..
  68. Marcel GERARD & Lucia GRANELLI, 2013. "From the EU Savings Directive to the US FATCA, Taxing Cross Border Savings Income," Discussion Papers (IRES - Institut de Recherches Economiques et Sociales), Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES) 2013007, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
  69. Joel van der Weele, 2007. "The Signalling Power of Sanctions in Collective Action Problems," Economics Working Papers, European University Institute ECO2007/10, European University Institute.
  70. Maurizio Bovi & Roy Cerqueti, 2014. "A quantitative view on policymakers’ goal, institutions and tax evasion," Quality & Quantity: International Journal of Methodology, Springer, Springer, vol. 48(3), pages 1493-1510, May.
  71. Jaanika Meriküll & Tairi Rõõm & Karsten Staehr, 2013. "Perceptions of unreported economic activities in Baltic Firms. Individualistic and non-individualistic motives," Bank of Estonia Working Papers, Bank of Estonia wp2012-8, Bank of Estonia, revised 04 Feb 2013.
  72. Çule, Monika & Fulton, Murray, 2009. "Business culture and tax evasion: Why corruption and the unofficial economy can persist," Journal of Economic Behavior & Organization, Elsevier, Elsevier, vol. 72(3), pages 811-822, December.
  73. Hammar, Henrik & Jagers, Sverker C. & Nordblom, Katarina, 2009. "Perceived tax evasion and the importance of trust," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, Elsevier, vol. 38(2), pages 238-245, March.
  74. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.