Social norms and conditional cooperative taxpayers

Citations

Cited by:

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77. James Alm & Carolyn J. Bourdeaux, 2013. "Applying Behavioral Economics to the Public Sector," Hacienda Pública Española / Review of Public Economics, IEF, vol. 206(3), pages 91-134, September.
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78. 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.
79. Lee, Kangoh, 2016. "Morality, tax evasion, and equity," Mathematical Social Sciences, Elsevier, vol. 82(C), pages 97-104.
80. C Williams, Colin, 2021. "Tackling Unregistered Employment In European Regions: Towards A Variegated Policy Approach," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 12(2), pages 104-122.
81. Fochmann, Martin & Hechtner, Frank & Kirchler, Erich & Mohr, Peter N. C., 2019. "When happy people make society unhappy: How incidental emotions affect compliance behavior," arqus Discussion Papers in Quantitative Tax Research 237, arqus - Arbeitskreis Quantitative Steuerlehre.
82. 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), vol. 0(10), pages 1086-1106.
83. Belnap, Andrew & Welsch, Anthony & Williams, Braden, 2023. "Remote tax authority," Journal of Accounting and Economics, Elsevier, vol. 75(2).
84. Carlos Bethencourt & Lars Kunze, 2019. "Tax evasion, social norms, and economic growth," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 21(2), pages 332-346, April.
    • Bethencourt, Carlos & Kunze, Lars, 2013. "Tax evasion, social norms and economic growth," MPRA Paper 48427, University Library of Munich, Germany.
85. Simon Gaechter & Elke Renner, 2014. "Leaders as Role Models for the Voluntary Provision of Public Goods," Discussion Papers 2014-11, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
    • Simon Gaechter & Elke Renner, 2014. "Leaders as Role Models for the Voluntary Provision of Public Goods," CESifo Working Paper Series 5049, CESifo.
    • Gächter, Simon & Renner, Elke, 2014. "Leaders as Role Models for the Voluntary Provision of Public Goods," IZA Discussion Papers 8580, Institute of Labor Economics (IZA).
86. Hokamp, Sascha, 2014. "Dynamics of tax evasion with back auditing, social norm updating, and public goods provision – An agent-based simulation," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 187-199.
87. Stefura Gabriela, 2012. "The Role of Opportunity, Taxpayers’ Perceptions and Demographic Differences in Tax Compliance Analysis," Annals - Economic and Administrative Series -, Faculty of Business and Administration, University of Bucharest, vol. 6(1), pages 163-177, December.
88. 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".
89. Debora Di Gioacchino & Domenico Fichera, 2022. "Tax evasion and social reputation: The role of influencers in a social network," Metroeconomica, Wiley Blackwell, vol. 73(4), pages 1048-1069, November.
90. Brianzoni, Serena & Coppier, Raffaella & Michetti, Elisabetta, 2019. "Evolutionary effects of non-compliant behavior in public procurement," Structural Change and Economic Dynamics, Elsevier, vol. 51(C), pages 106-118.
91. Letizia S. Di Mauro & Alessandro Pluchino & Alessio E. Biondo, 2019. "Tax evasion as a contagion game: evidences from an agent-based model," The European Physical Journal B: Condensed Matter and Complex Systems, Springer;EDP Sciences, vol. 92(5), pages 1-12, May.
92. Gabriele Ruiu & Gaetano Lisi, 2011. "Tax Morale, Slippery-Slope Framework and Tax Compliance: A Cross-section Analysis," Working Papers 2011-05, Universita' di Cassino, Dipartimento di Scienze Economiche.
93. Abraham, Martin & Lorek, Kerstin & Richter, Friedemann & Wrede, Matthias, 2018. "Breaking the norms: When is evading inheritance taxes socially acceptable?," European Journal of Political Economy, Elsevier, vol. 52(C), pages 85-102.
94. te Velde, Vera L. & Louis, Winnifred, 2022. "Conformity to descriptive norms," Journal of Economic Behavior & Organization, Elsevier, vol. 200(C), pages 204-222.
95. 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.
96. 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, vol. 5(2), pages 116-131, August.
    • Gaetano Lisi & Maurizio Pugno, 2011. "Tax Morale, Entrepreneurship, and the Irregular Economy," Working Papers 2011-01, Universita' di Cassino, Dipartimento di Scienze Economiche.
97. Gächter, Simon & Renner, Elke, 2018. "Leaders as role models and ‘belief managers’ in social dilemmas," Journal of Economic Behavior & Organization, Elsevier, vol. 154(C), pages 321-334.
98. Calvet Christian, Roberta & Alm, James, 2014. "Empathy, sympathy, and tax compliance," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 62-82.
    • Roberta Calvet & James Alm, 2013. "Empathy, Sympathy, and Tax Compliance," Working Papers 1310, Tulane University, Department of Economics.
99. Vincent, Rose Camille, 2023. "Vertical taxing rights and tax compliance norms," Journal of Economic Behavior & Organization, Elsevier, vol. 205(C), pages 443-467.
    • Rose Camille Vincent, 2023. "Vertical taxing rights and tax compliance norms," Post-Print hal-04055059, HAL.
100. Campos-Vazquez, Raymundo M. & Krozer, Alice & Ramírez-Álvarez, Aurora A., 2023. "Preferred tax rates depend on the rates paid by the rich," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 104(C).
101. Di Gioacchino, Debora & Fichera, Domenico, 2020. "Tax evasion and tax morale: A social network analysis," European Journal of Political Economy, Elsevier, vol. 65(C).
102. 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).
103. Ioana Alexandra Horodnic & Colin C. Williams & Alexandru Maxim & Iuliana Claudia Stoian & Oana Carmen Țugulea & Adrian V. Horodnic, 2021. "Knowing and Unknowing Purchases of Undeclared Healthcare Goods and Services: The Role of Vertical and Horizontal Trust," IJERPH, MDPI, vol. 18(21), pages 1-14, November.
104. 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, vol. 26(4), pages 441-453, December.
105. Thomas Eichner & Daniel Weinreich, 2015. "Welfare stigma and risk taking in the welfare state," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 44(2), pages 319-348, February.
106. Olivia BUNDAU & Mihaela NEAMTU, 2009. "The Analysis of an Economic Growth Model with Tax Evasion and Delay," Timisoara Journal of Economics, West University of Timisoara, Romania, Faculty of Economics and Business Administration, vol. 2(1(5)), pages 13-18.
107. Konte, Maty & Ndubuisi, Gideon, 2022. "Remittance dependence, support for taxation and quality of public services in Africa," MERIT Working Papers 2022-019, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
108. Andras Simonovits, 2013. "Does Higher Tax Morale Imply Higher Optimal Labor Income Tax Rate?," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 2, pages 97-114, June.
109. Felix Schmutz, 2016. "Measuring the Invisible: An Overview of and Outlook for Tax Non-Compliance Estimates and Measurement Methods for Switzerland," Swiss Journal of Economics and Statistics, Springer;Swiss Society of Economics and Statistics, vol. 152(2), pages 125-177, April.
110. James Alm & Jeremy Clark & Kara Leibel, 2011. "Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States," Working Papers in Economics 11/35, University of Canterbury, Department of Economics and Finance.
111. ten Kate, Fabian & Klasing, Mariko J. & Milionis, Petros, 2023. "Societal diversity, group identities and their implications for tax morale," Journal of Comparative Economics, Elsevier, vol. 51(3), pages 1048-1067.
112. Michael Pröpper & Bjørn Vollan, 2013. "Beyond Awareness and Self-Governance: Approaching Kavango Timber Users’ Real-Life Choices," Land, MDPI, vol. 2(3), pages 1-27, July.
113. Carrillo, Paul E. & Castro, Edgar & Scartascini, Carlos, 2021. "Public good provision and property tax compliance: Evidence from a natural experiment," Journal of Public Economics, Elsevier, vol. 198(C).
114. Simon Gaechter, 2014. "Human Pro-Social Motivation and the Maintenance of Social Order," CESifo Working Paper Series 4729, CESifo.
     • Simon Gaechter, 2014. "Human Pro-Social Motivation and the Maintenance of Social Order," Discussion Papers 2014-02, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
115. Mitra, Arnab & Shahriar, Quazi, 2020. "Why is dishonesty difficult to mitigate? The interaction between descriptive norm and monetary incentive," Journal of Economic Psychology, Elsevier, vol. 80(C).
116. Abeler, Johannes & Becker, Anke & Falk, Armin, 2014. "Representative evidence on lying costs," Journal of Public Economics, Elsevier, vol. 113(C), pages 96-104.
117. 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.
118. Emilian Dobrescu, 2016. "LINS Curve in Romanian Economy," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 18(41), pages 136-136, February.
119. Dezső, Linda & Alm, James & Kirchler, Erich, 2022. "Inequitable wages and tax evasion," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 96(C).
120. Benedetto Barabino & Sara Salis, 2023. "Segmenting fare-evaders by tandem clustering and logistic regression models," Public Transport, Springer, vol. 15(1), pages 61-96, March.
121. Filippin, Antonio & Fiorio, Carlo V. & Viviano, Eliana, 2013. "The effect of tax enforcement on tax morale," European Journal of Political Economy, Elsevier, vol. 32(C), pages 320-331.
     • Antonio Filippin & Carlo V. Fiorio & Eliana Viviano, 2013. "The effect of tax enforcement on tax morale," Temi di discussione (Economic working papers) 937, Bank of Italy, Economic Research and International Relations Area.
122. Kay Blaufus & Jonathan Bob & Philipp E. Otto & Nadja Wolf, 2017. "The Effect of Tax Privacy on Tax Compliance – An Experimental Investigation," European Accounting Review, Taylor & Francis Journals, vol. 26(3), pages 561-580, July.
123. Brizi, Ambra & Giacomantonio, Mauro & Schumpe, Birga M. & Mannetti, Lucia, 2015. "Intention to pay taxes or to avoid them: The impact of social value orientation," Journal of Economic Psychology, Elsevier, vol. 50(C), pages 22-31.
124. Rockenbach, Bettina & Tonke, Sebastian & Weiss, Arne R., 2021. "Self-serving behavior of the rich causes contagion effects among the poor," Journal of Economic Behavior & Organization, Elsevier, vol. 183(C), pages 289-300.
125. Stefania Ottone & Ferruccio Ponzano & Giulia Andrighetto, 2018. "Tax compliance under different institutional settings in Italy and Sweden: an experimental analysis," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 35(2), pages 367-402, August.
126. Kamm, Aaron & Koch, Christian & Nikiforakis, Nikos, 2021. "The ghost of institutions past: History as an obstacle to fighting tax evasion?," European Economic Review, Elsevier, vol. 132(C).
127. Jones Adjei Ntiamoah & Peter Arhenful & Collins Owusu Kwaning & Joseph Asare, 2023. "Tax Morale and its Drivers: Empirical Evidence from Ghana," Journal of Economics and Behavioral Studies, AMH International, vol. 15(1), pages 45-55.
128. Bethencourt, Carlos & Kunze, Lars, 2020. "Social norms and economic growth in a model with labor and capital income tax evasion," Economic Modelling, Elsevier, vol. 86(C), pages 170-182.
129. te Velde, Vera L., 2022. "Heterogeneous norms: Social image and social pressure when people disagree," Journal of Economic Behavior & Organization, Elsevier, vol. 194(C), pages 319-340.
130. Bruno, Randolph Luca, 2019. "Tax enforcement, tax compliance and tax morale in transition economies: A theoretical model," European Journal of Political Economy, Elsevier, vol. 56(C), pages 193-211.
131. Douhou, S., 2012. "Essays on (small) crime : Perception, social norms, happiness, and prevention," Other publications TiSEM e1430ee4-a1db-471d-bb39-4, Tilburg University, School of Economics and Management.
132. Gaetano Lisi, 2019. "Slippery slope framework, tax morale and tax compliance: a theoretical integration and an empirical assessment," Discussion Papers in Economic Behaviour 0219, University of Valencia, ERI-CES.
133. van der Weele Joël, 2012. "Beyond the State of Nature: Introducing Social Interactions in the Economic Model of Crime," Review of Law & Economics, De Gruyter, vol. 8(2), pages 401-432, October.
134. Gabriel Leonardo & Jorge Martinez-Vazquez, 2016. "Politicians, bureaucrats, and tax morale: What shapes tax compliance attitudes?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1608, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
135. Zsombor Z. Meder & Andras Simonovits & Janos Vincze, 2012. "Tax Morale and Tax Evasion: Social Preferences and Bounded Rationality," CERS-IE WORKING PAPERS 1203, Institute of Economics, Centre for Economic and Regional Studies.
136. Riener, Gerhard & Traxler, Christian, 2012. "Norms, moods, and free lunch: Longitudinal evidence on payments from a Pay-What-You-Want restaurant," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 41(4), pages 476-483.
137. Fochmann, Martin & Müller, Nadja & Overesch, Michael, 2018. "Less cheating? The effects of prefilled forms on compliance behavior," arqus Discussion Papers in Quantitative Tax Research 227, arqus - Arbeitskreis Quantitative Steuerlehre.
138. Paul Carrillo & Edgar Castro & Carlos Scartascini, 2017. "Do Rewards Work?: Evidence from the Randomization of Public Works," IDB Publications (Working Papers) 98459, Inter-American Development Bank.
139. Weinreich, Daniel, 2013. "Fair tax evasion and majority voting over redistributive taxation," MPRA Paper 48919, University Library of Munich, Germany.
140. C Williams, Colin, 2021. "Explaining And Tackling Undeclared Work In South East Europe: Lessons From A 2019 Eurobarometer Survey," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 12(1), pages 1-18.
141. Lars P. Feld & Benno Torgler & Bin Dong, 2008. "Coming Closer? Tax Morale, Deterrence and Social Learning after German Unification," CREMA Working Paper Series 2008-09, Center for Research in Economics, Management and the Arts (CREMA).
142. Peter Gerbrands & Brigitte Unger & Joras Ferwerda, 2022. "Bilateral responsive regulation and international tax competition: An agent‐based simulation," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 760-780, July.
143. Raitano, Michele & Fantozzi, Roberto, 2015. "Political cycle and reported labour incomes in Italy: Quasi-experimental evidence on tax evasion," European Journal of Political Economy, Elsevier, vol. 39(C), pages 269-280.
144. 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, vol. 41(2), pages 159-168.