Advanced Search
MyIDEAS: Login

Citations for "Taxpayer response to an increased probability of audit: Evidence from a controlled experiment in minnesota"

by Joel Slemrod & Marsha Blumenthal & Charles Christian

For a complete description of this item, click here. For a RSS feed for citations of this item, click here.
as in new window
  1. Konrad, Kai A. & Qari, Salmai, 2009. "The Last Refuge of a Scoundrel? Patriotism and Tax Compliance," CEPR Discussion Papers 7215, C.E.P.R. Discussion Papers.
  2. Ralph C Bayer & Matthias Sutter, 2004. "The excess burden of tax evasion - An experimental detection- concealment contest," Experimental 0412003, EconWPA.
  3. Galbiati, Roberto & Zanella, Giulio, 2012. "The tax evasion social multiplier: Evidence from Italy," Journal of Public Economics, Elsevier, vol. 96(5), pages 485-494.
  4. Joel Slemrod, 2009. "Old George Orwell Got it Backward: Some Thoughts on Behavioral Tax Economics," CESifo Working Paper Series 2777, CESifo Group Munich.
  5. Lasha Lanchava, 2013. "Free to Choose: An Experimental Investigation of the Value of Free Choice," CERGE-EI Working Papers wp492, The Center for Economic Research and Graduate Education - Economic Institute, Prague.
  6. Marion, Justin & Muehlegger, Erich, 2007. "Measuring Illegal Activity and the Effects of Regulatory Innovation: A Study of Diesel Fuel Tax Evasion," Working Paper Series rwp07-026, Harvard University, John F. Kennedy School of Government.
  7. Tomas Lichard & Jan Hanousek & Randall K. Filer, 2013. "Measuring the Shadow Economy: Endogenous Switching Regression with Unobserved Separation," CERGE-EI Working Papers wp494, The Center for Economic Research and Graduate Education - Economic Institute, Prague.
  8. Lefèbvre, Mathieu & Pestieau, Pierre & Riedl, Arno & Villeval, Marie Claire, 2011. "Tax Evasion, Welfare Fraud, and "The Broken Windows" Effect: An Experiment in Belgium, France and the Netherlands," IZA Discussion Papers 5609, Institute for the Study of Labor (IZA).
  9. 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.
  10. Annette Alstadsæter & Martin Jacob, 2013. "The Effect of Awareness and Incentives on Tax Evasion," CESifo Working Paper Series 4369, CESifo Group Munich.
  11. Maarten Lindeboom & Bas van der Klaauw & Sandra Vriend, 2014. "Audit Rates and Compliance: A Field Experiment in Long-term Care," Tinbergen Institute Discussion Papers 14-038/V, Tinbergen Institute.
  12. Benno Torgler & Friedrich Schneider & Christoph A. Schaltegger, 2009. "Local Autonomy, Tax Morale and the Shadow Economy," School of Economics and Finance Discussion Papers and Working Papers Series 243, School of Economics and Finance, Queensland University of Technology.
  13. Torgler, Benno & Schneider, Friedrich & Schaltegger, Christoph A., 2007. "With or Against the People? The Impact of a Bottom-Up Approach on Tax Morale and the Shadow Economy," Berkeley Olin Program in Law & Economics, Working Paper Series qt6331x6vz, Berkeley Olin Program in Law & Economics.
  14. Gemmell, Norman & Hasseldine, John, 2012. "The Tax Gap: A Methodological Review," Working Paper Series 2435, Victoria University of Wellington, Chair in Public Finance.
  15. Gerlinde Fellner & Rupert Sausgruber & Christian Traxler, 2009. "Testing Enforcement Strategies in the Field: Legal Threat, Moral Appeal and Social Information," Working Paper Series of the Max Planck Institute for Research on Collective Goods 2009_31, Max Planck Institute for Research on Collective Goods.
  16. Frank Cowell, 2003. "Sticks and carrots," LSE Research Online Documents on Economics 2046, London School of Economics and Political Science, LSE Library.
  17. Bruno S. Frey & Lars P. Feld, 2002. "Deterrence and Morale in Taxation: An Empirical Analysis," CESifo Working Paper Series 760, CESifo Group Munich.
  18. Claudio Agostini & Claudia Martinez, 2013. "Tax Credits Response to Tax Enforcement: Evidence from a Quasi-Experiment in Chile," Working Papers wp_029, Adolfo Ibáñez University, School of Government.
  19. Lars P. Feld & Bruno S. Frey, 2006. "Tax Evasion in Switzerland: The Roles of Deterrence and Tax Morale," CREMA Working Paper Series 2006-13, Center for Research in Economics, Management and the Arts (CREMA).
  20. Lars P. Feld & Benno Torgler, 2007. "Tax Morale after the Reunification of Germany: Results from a Quasi-Natural Experiment," CREMA Working Paper Series 2007-03, Center for Research in Economics, Management and the Arts (CREMA).
  21. Gaetano Lisi, 2012. "Macroeconomic implications of the dynamics between power and trust: a theoretical formalisation of the ‘slippery slope’ framework," Discussion Papers in Economic Behaviour 1012, University of Valencia, ERI-CES.
  22. Phillips, Mark D., 2014. "Deterrence vs. gamesmanship: Taxpayer response to targeted audits and endogenous penalties," Journal of Economic Behavior & Organization, Elsevier, vol. 100(C), pages 81-98.
  23. Kirchler, Erich & Niemirowski, Apolonia & Wearing, Alexander, 2006. "Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers," Journal of Economic Psychology, Elsevier, vol. 27(4), pages 502-517, August.
  24. 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).
  25. Erich Kirchler & Stephan Muehlbacher & Barbara Kastlunger & Ingrid Wahl, 2007. "Why Pay Taxes? A Review of Tax Compliance Decisions," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0730, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  26. Joel Slemrod & Caroline Weber, 2012. "Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy," International Tax and Public Finance, Springer, vol. 19(1), pages 25-53, February.
  27. Kirchler, Erich & Hoelzl, Erik & Wahl, Ingrid, 2008. "Enforced versus voluntary tax compliance: The "slippery slope" framework," Journal of Economic Psychology, Elsevier, vol. 29(2), pages 210-225, April.
  28. James Alm & Todd Cherry & Michael Jones & Michael McKee, 2011. "Taxpayer Information Assistance Services and Tax Compliance Behavior," Working Papers 1101, Tulane University, Department of Economics.
  29. Marisa Ratto & Richard Thomas & David Ulph, 2005. "Tax Compliance as a Social Norm and the Deterrent Effect of Investigations," The Centre for Market and Public Organisation 05/127, Department of Economics, University of Bristol, UK.
  30. Sandro Casal & Luigi Mittone, 2014. "Social Esteem versus Social Stigma: the role of anonymity in an income reporting game," CEEL Working Papers 1401, Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia.
  31. Ralph-C Bayer, 2003. "Finding out Who the Crooks Are – Tax Evasion with Sequential Auditing," School of Economics Working Papers 2003-07, University of Adelaide, School of Economics.
  32. Cécile Bazart & Michael Pickhardt, 2009. "Fighting Income Tax Evasion with Positive Rewards: Experimental Evidence," Working Papers 09-01, LAMETA, Universtiy of Montpellier, revised Jun 2009.
  33. Alstadsæter, Annette & Jacob, Martin, 2013. "Who participates in tax avoidance?," arqus Discussion Papers in Quantitative Tax Research 148, arqus - Arbeitskreis Quantitative Steuerlehre.
  34. Lars P. Feld & Bruno S. Frey, 2006. "Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation," CREMA Working Paper Series 2006-10, Center for Research in Economics, Management and the Arts (CREMA).
  35. Eichfelder, Sebastian & Kegels, Chantal, 2014. "Compliance costs caused by agency action? Empirical evidence and implications for tax compliance," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 200-219.
  36. Susan Rose-Ackerman, . "Trust, Honesty, and Corruption: Reflection on the State-Building Process," Yale Law School John M. Olin Center for Studies in Law, Economics, and Public Policy Working Paper Series yale_lepp-1013, Yale Law School John M. Olin Center for Studies in Law, Economics, and Public Policy.
  37. Benno Torgler, 2007. "The Impact of Direct Democracy and Local Autonomy on Tax Morale in Switzerland," Working Papers 06-2007, Institute of Local Public Finance.
  38. Alm, James & Jackson, Betty R. & McKee, Michael, 2009. "Getting the word out: Enforcement information dissemination and compliance behavior," Journal of Public Economics, Elsevier, vol. 93(3-4), pages 392-402, April.
  39. Andreas Buehn & Friedrich Schneider, 2012. "Shadow economies around the world: novel insights, accepted knowledge, and new estimates," International Tax and Public Finance, Springer, vol. 19(1), pages 139-171, February.
  40. Coria, Jessica & Villegas-Palacio, Clara & Cárdenas, J.C., 2012. "Why Do Environmental Taxes Work Better in Developed Countries?," Working Papers in Economics 521, University of Gothenburg, Department of Economics.
  41. Niu, Yongzhi, 2010. "Taxpayers' Response to Warnings of a Possible Tax Audit: Do They Change Their Compliance Behavior?," MPRA Paper 25551, University Library of Munich, Germany.
  42. Cummings, Ronald G. & Martinez-Vazquez, Jorge & McKee, Michael & Torgler, Benno, 2009. "Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 70(3), pages 447-457, June.
  43. Çule, Monika & Fulton, Murray, 2009. "Business culture and tax evasion: Why corruption and the unofficial economy can persist," Journal of Economic Behavior & Organization, Elsevier, vol. 72(3), pages 811-822, December.
  44. Lars P. Feld & Bruno S. Frey, 2004. "Illegal, Immoral, Fattening or What?: How Deterrence and Responsive Regulation Shape Tax Morale," Marburg Working Papers on Economics 200426, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
  45. Telle, Kjetil, 2013. "Monitoring and enforcement of environmental regulations," Journal of Public Economics, Elsevier, vol. 99(C), pages 24-34.
  46. Wenzel, Michael & Taylor, Natalie, 2004. "An experimental evaluation of tax-reporting schedules: a case of evidence-based tax administration," Journal of Public Economics, Elsevier, vol. 88(12), pages 2785-2799, December.
  47. Ratto, Marisa & Thomas, Richard & Ulph, David, 2013. "The indirect effects of auditing taxpayers," Economics Papers from University Paris Dauphine 123456789/4728, Paris Dauphine University.
  48. Kevin Moore, 2004. "The effects of the 1986 and 1993 tax reforms on self-employment," Finance and Economics Discussion Series 2004-05, Board of Governors of the Federal Reserve System (U.S.).
  49. Carlo Fiorio & Stefano Iacus & Alessandro Santoro, 2013. "Taxpaying response of small firms to an increased probability of audit: some evidence from Italy," Working Papers 251, University of Milano-Bicocca, Department of Economics, revised Jul 2013.
  50. Lars P. Feld & Bruno S. Frey, 2007. "Tax Evasion, Tax Amnesties and the Psychological Tax Contract," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0729, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  51. Martin Altemeyer-Bartscher, 2014. "Fiscal Equalization, Tax Salience, and Tax Competition," IWH Discussion Papers 3, Halle Institute for Economic Research.
  52. Pietro Battiston & Simona Gamba, 2013. "Is Tax Compliance a Social Norm? A Field Experiment," Working Papers 249, University of Milano-Bicocca, Department of Economics, revised Jul 2013.
  53. Joel Slemrod, 2007. "Cheating Ourselves: The Economics of Tax Evasion," Journal of Economic Perspectives, American Economic Association, vol. 21(1), pages 25-48, Winter.
  54. Eduardo Zilberman, 2011. "Audits or Distortions: The Optimal Scheme to Enforce Self-Employment Income Taxes," Textos para discussão 590, Department of Economics PUC-Rio (Brazil).
  55. Sergio Sousa, 2010. "Cooperation and Punishment under Uncertain Enforcement," Discussion Papers 2010-06, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
  56. Forest, Adam & Kirchler, Erich, 2010. "Targeting occupations with varying reputations to increase tax revenue," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 39(3), pages 400-406, June.
  57. Kirchler, Erich & Wahl, Ingrid, 2010. "Tax compliance inventory TAX-I: Designing an inventory for surveys of tax compliance," Journal of Economic Psychology, Elsevier, vol. 31(3), pages 331-346, June.
  58. Johannes Becker & Clemens Fuest & Thomas Hemmelgarn, 2006. "Corporate Tax Reform and Foreign Direct Investment in Germany – Evidence from Firm-Level Data," CESifo Working Paper Series 1722, CESifo Group Munich.
  59. Gangl, Katharina & Torgler, Benno & Kirchler, Erich & Hofmann, Eva, 2014. "Effects of supervision on tax compliance: Evidence from a field experiment in Austria," Economics Letters, Elsevier, vol. 123(3), pages 378-382.
  60. Sebastian Eichfelder & Chantal Kegels, 2012. "Compliance costs caused by agency action? Empirical evidence and implications for tax compliance," Schumpeter Discussion Papers sdp12005, Universitätsbibliothek Wuppertal, University Library.