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Taxpayer attitudes toward tax audit risk

Citations

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Cited by:

  1. Lozza, Edoardo & Carrera, Sonia & Bosio, A. Claudio, 2010. "Perceptions and outcomes of a fiscal bonus: Framing effects on evaluations and usage intentions," Journal of Economic Psychology, Elsevier, vol. 31(3), pages 400-404, June.
  2. Deogratius Mahangila & Wineaster Anderson, 2017. "Tax Administrative Burdens in the Tourism Sector in Zanzibar: Stakeholders’ Perspectives," SAGE Open, , vol. 7(4), pages 21582440177, October.
  3. Elffers, Henk & Hessing, Dick J., 1997. "Influencing the prospects of tax evasion," Journal of Economic Psychology, Elsevier, vol. 18(2-3), pages 289-304, April.
  4. Kim, Chung Kweon, 2002. "Does fairness matter in tax reporting behavior?," Journal of Economic Psychology, Elsevier, vol. 23(6), pages 771-785, December.
  5. Copeland, Phyllis V. & Cuccia, Andrew D., 2002. "Multiple Determinants of Framing Referents in Tax Reporting and Compliance," Organizational Behavior and Human Decision Processes, Elsevier, vol. 88(1), pages 499-526, May.
  6. Tan, Lin Mei, 1999. "Taxpayers' preference for type of advice from tax practitioner: A preliminary examination," Journal of Economic Psychology, Elsevier, vol. 20(4), pages 431-447, August.
  7. Yaniv, Gideon, 1999. "Tax Compliance and Advance Tax Payments: A Prospect Theory Analysis," National Tax Journal, National Tax Association;National Tax Journal, vol. 52(4), pages 753-764, December.
  8. 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.
  9. Fochmann, Martin & Wolf, Nadja, 2015. "Mental accounting in tax evasion decisions: An experiment on underreporting and overdeducting," arqus Discussion Papers in Quantitative Tax Research 186, arqus - Arbeitskreis Quantitative Steuerlehre.
  10. Mehrmann, Annika & Sureth-Sloane, Caren, 2017. "Tax loss offset restrictions and biased perception of risky investments," arqus Discussion Papers in Quantitative Tax Research 222, arqus - Arbeitskreis Quantitative Steuerlehre.
  11. 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.
  12. 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.
  13. 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.
  14. Levy, Haim & Levy, Moshe, 2002. "Experimental test of the prospect theory value function: A stochastic dominance approach," Organizational Behavior and Human Decision Processes, Elsevier, vol. 89(2), pages 1058-1081, November.
  15. 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.
  16. 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.
  17. Kirchler, Erich & Holzl, Erik, 2006. "Twenty-five years of the Journal of Economic Psychology (1981-2005): A report on the development of an interdisciplinary field of research," Journal of Economic Psychology, Elsevier, vol. 27(6), pages 793-804, December.
  18. גדעון יניב, 1998. "מקדמות מס והשתמטות ממס: ניתוח של רצוינאליות מוגבלת (באנגלית)," Working Papers 359, National Insurance Institute of Israel.
  19. Becker, Johannes & Hopp, Daniel & Kriebel, Michael, 2020. "Mental accounting of public funds – The flypaper effect in the lab," Journal of Economic Behavior & Organization, Elsevier, vol. 176(C), pages 321-336.
  20. Kuhberger, Anton, 1998. "The Influence of Framing on Risky Decisions: A Meta-analysis," Organizational Behavior and Human Decision Processes, Elsevier, vol. 75(1), pages 23-55, July.
  21. Edwards, Kimberley D., 1996. "Prospect theory: A literature review," International Review of Financial Analysis, Elsevier, vol. 5(1), pages 19-38.
  22. Kirchler, Erich & Maciejovsky, Boris, 2001. "Tax compliance within the context of gain and loss situations, expected and current asset position, and profession," Journal of Economic Psychology, Elsevier, vol. 22(2), pages 173-194, April.
  23. Jeffrey Cohen & Gil Manzon & Valentina Zamora, 2015. "Contextual and Individual Dimensions of Taxpayer Decision Making," Journal of Business Ethics, Springer, vol. 126(4), pages 631-647, February.
  24. Frank A Cowell, 2003. "Sticks and Carrots," STICERD - Distributional Analysis Research Programme Papers 68, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
  25. Lumir Abdixhiku, Geoff Pugh, Iraj Hashi, 2018. "Business Tax Evasion in Transition Economies: A Cross-Country Panel Investigation," European Journal of Comparative Economics, Cattaneo University (LIUC), vol. 15(1), pages 11-36, June.
  26. KapSoon Kim & SungMan Yoon, 2017. "Taxpayer’s Perception to Tax Payment in Kind System in Support of SMEs’ Sustainability: Case of the South Korean Government’s Valuation of Unlisted Stocks," Sustainability, MDPI, vol. 9(9), pages 1-12, August.
  27. Bizon, Wojciech, 2018. "“Tell them it's easy”: Framing incentives in learning basic statistical problems," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 76(C), pages 76-81.
  28. Erich Kirchler & Boris Maciejovsky, "undated". "Steuermoral und Steuerhinterziehung," Papers on Strategic Interaction 2002-18, Max Planck Institute of Economics, Strategic Interaction Group.
  29. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.
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