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The Influence of Ethical Attitudes on Taxpayer Compliance

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  1. Danuse Nerudova & Marian Dobranschi, 2019. "Alternative method to measure the VAT gap in the EU: Stochastic tax frontier model approach," PLOS ONE, Public Library of Science, vol. 14(1), pages 1-38, January.
  2. Fábio Pereira Silva & Reinaldo Guerreiro & Eduardo Flores, 2019. "Voluntary versus enforced tax compliance: the slippery slope framework in the Brazilian context," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 66(2), pages 147-180, June.
  3. Lars P. Feld & Bruno S. Frey, 2006. "Tax Evasion in Switzerland: The Roles of Deterrence and Tax Morale," IEW - Working Papers 284, Institute for Empirical Research in Economics - University of Zurich.
  4. Otusanya, Olatunde Julius, 2011. "The role of multinational companies in tax evasion and tax avoidance: The case of Nigeria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 316-332.
  5. 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).
  6. Hallsworth, Michael & List, John A. & Metcalfe, Robert D. & Vlaev, Ivo, 2017. "The behavioralist as tax collector: Using natural field experiments to enhance tax compliance," Journal of Public Economics, Elsevier, vol. 148(C), pages 14-31.
  7. Dinah M. Payne & Cecily A. Raiborn, 2018. "Aggressive Tax Avoidance: A Conundrum for Stakeholders, Governments, and Morality," Journal of Business Ethics, Springer, vol. 147(3), pages 469-487, February.
  8. Kristina Murphy, 2007. "Procedural Justice and the Regulation of Tax Compliance Behaviour: The Moderating Role of Personal Norms," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0731, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  9. Mohd Amran Mahat & Lai Ming Ling, 2011. "Featuring Tax Education in Non-accounting Curriculum: Survey Evidence," EconStor Conference Papers 56066, ZBW - Leibniz Information Centre for Economics.
  10. Michael Chirico & Robert P. Inman & Charles Loeffler & John MacDonald & Holger Sieg, 2014. "An Experimental Evaluation of Notification Strategies to Increase Property Tax Compliance: Free-Riding in the City of Brotherly Love," NBER Chapters, in: Tax Policy and the Economy, Volume 30, pages 129-161, National Bureau of Economic Research, Inc.
  11. Friedrich Schneider & Katharina Linsbauer & Friedrich Heinemann, 2015. "Religion and the Shadow Economy," Kyklos, Wiley Blackwell, vol. 68(1), pages 111-141, February.
  12. Didem Kurt & Ahmet C. Kurt, 2021. "Religion and informational influence: Evidence from individual tax behavior in the U.S," Journal of Consumer Affairs, Wiley Blackwell, vol. 55(3), pages 821-846, September.
  13. Robert W. McGee, & Arsen M. Djatej, & Robert H. S. Sarikas,, 2012. "The Ethics Of Tax Evasion: A Survey Of Hispanic Opinion," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(1), pages 53-74.
  14. Elaine Doyle & Jane Frecknall-Hughes & Barbara Summers, 2009. "Research Methods in Taxation Ethics: Developing the Defining Issues Test (DIT) for a Tax-Specific Scenario," Journal of Business Ethics, Springer, vol. 88(1), pages 35-52, August.
  15. Vesa Kanniainen & Jenni Pääkkönen, 2010. "Do the catholic and protestant countries differ by their tax morale?," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 37(3), pages 271-290, July.
  16. Sinning, Mathias & Zhang, Yinjunjie, 2023. "Social norms or enforcement? A natural field experiment to improve traffic and parking fine compliance," Journal of Economic Behavior & Organization, Elsevier, vol. 210(C), pages 43-60.
  17. Gracia, Louise & Oats, Lynne, 2012. "Boundary work and tax regulation: A Bourdieusian view," Accounting, Organizations and Society, Elsevier, vol. 37(5), pages 304-321.
  18. Blanthorne, Cindy & Kaplan, Steven, 2008. "An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 684-703.
  19. Kallunki, Juha-Pekka & Mikkonen, Jenni & Nilsson, Henrik & Setterberg, Hanna, 2016. "Tax noncompliance and insider trading," Journal of Corporate Finance, Elsevier, vol. 36(C), pages 157-173.
  20. Robert McGee, 2006. "Three Views on the Ethics of Tax Evasion," Journal of Business Ethics, Springer, vol. 67(1), pages 15-35, August.
  21. Korndörfer, Martin & Krumpal, Ivar & Schmukle, Stefan C., 2014. "Measuring and explaining tax evasion: Improving self-reports using the crosswise model," Journal of Economic Psychology, Elsevier, vol. 45(C), pages 18-32.
  22. Ferrari, Luigi & Randisi, Salvatore, 2013. "Fiscal psychology past and present: Contemporary experiments validate historical hypotheses," Journal of Economic Psychology, Elsevier, vol. 35(C), pages 81-94.
  23. Wenzel, Michael, 2005. "Motivation or rationalisation? Causal relations between ethics, norms and tax compliance," Journal of Economic Psychology, Elsevier, vol. 26(4), pages 491-508, August.
  24. Donna Bobek & Amy Hageman & Charles Kelliher, 2013. "Analyzing the Role of Social Norms in Tax Compliance Behavior," Journal of Business Ethics, Springer, vol. 115(3), pages 451-468, July.
  25. 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.
  26. Wenzel, Michael, 2004. "An analysis of norm processes in tax compliance," Journal of Economic Psychology, Elsevier, vol. 25(2), pages 213-228, April.
  27. Gebhard Kirchgässner, 2011. "Tax Morale, Tax Evasion and the Shadow Economy," Chapters, in: Friedrich Schneider (ed.), Handbook on the Shadow Economy, chapter 10, Edward Elgar Publishing.
  28. Diana Falsetta & Jennifer K. Schafer & George T. Tsakumis, 2024. "How Government Spending Impacts Tax Compliance," Journal of Business Ethics, Springer, vol. 190(2), pages 513-530, March.
  29. Beckmann Klaus, 2001. "Tax Competition through Tax Evasion / Steuerwettbewerb über Steuerhinterziehung," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 221(3), pages 241-255, June.
  30. Roukiatou Nikiema & Pam Zahonogo, 2017. "Taxpayer behaviour and institutions in Sub-Saharan Africa," BeFinD Working Papers 0119, University of Namur, Department of Economics.
  31. Eric Floyd & Michael Hallsworth & John List & Robert Metcalfe & Kristian Rotaru & Ivo Vlaev, 2022. "What motivates people to pay their taxes? Evidence from four experiments on tax compliance," Natural Field Experiments 00750, The Field Experiments Website.
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