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Voluntary Tax Compliant Behavior of Spanish Income Tax Payers

Citations

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Cited by:

  1. Cebula, Richard & Toma, Michael, 2004. "Do Budget Deficits Reduce Household Taxpayer Compliance? Preliminary Evidence Using the Feige Data," MPRA Paper 56739, University Library of Munich, Germany.
  2. 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).
  3. Hashimzade, Nigar & Myles, Gareth D. & Rablen, Matthew D., 2016. "Predictive analytics and the targeting of audits," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 130-145.
  4. R.J. Cebula, 1998. "Determinants of aggregate income-tax-evasion behaviour: the case of US," BNL Quarterly Review, Banca Nazionale del Lavoro, vol. 51(206), pages 273-290.
  5. Colin. C. Williams, 2008. "Illegitimate wage practices in Eastern Europe: - The case of 'envelope wages'," Journal of East European Management Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 13(3), pages 253-270.
  6. Christoph Kogler & Stephan Muehlbacher & Erich Kirchler, 2015. "Testing the “slippery slope framework” among self-employed taxpayers," Economics of Governance, Springer, vol. 16(2), pages 125-142, May.
  7. 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.
  8. Colin C. Williams, 2014. "Confronting the Shadow Economy," Books, Edward Elgar Publishing, number 15370.
  9. Gamannossi degl’Innocenti, Duccio & Rablen, Matthew D., 2020. "Tax evasion on a social network," Journal of Economic Behavior & Organization, Elsevier, vol. 169(C), pages 79-91.
  10. Richard J. Cebula, 2001. "Impact of income-detection technology and other factors on aggregate income tax evasion:the case of the United States," Banca Nazionale del Lavoro Quarterly Review, Banca Nazionale del Lavoro, vol. 54(219), pages 401-415.
  11. Wenzel, Michael, 2004. "An analysis of norm processes in tax compliance," Journal of Economic Psychology, Elsevier, vol. 25(2), pages 213-228, April.
  12. Richard Cebula & Chris Paul, 2000. "The pedagogy of tax evasion: Its extent and its determinants," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 6(4), pages 710-721, November.
  13. Gil S. Epstein & Ira N. Gang, 2010. "Why Pay Taxes When No One Else Does?," Review of Development Economics, Wiley Blackwell, vol. 14(2), pages 374-385, May.
  14. Sipos, Norbert & Lukovszki, Lívia & Rideg, András & Vörös, Zsófia, 2023. "Az adócsalási hajlandóság empirikus vizsgálata [Willingness to evade tax in Hungary: an empirical analysis]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 192-212.
  15. Colin C Williams & Ioana A Horodnic, 2017. "Evaluating the policy approaches for tackling undeclared work in the European Union," Environment and Planning C, , vol. 35(5), pages 916-936, August.
  16. Jorge Onrubia, 2006. "The Reform of the Tax Administration in Spain," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0612, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  17. repec:dau:papers:123456789/4728 is not listed on IDEAS
  18. Colin C. Williams & Friedrich Schneider, 2016. "Measuring the Global Shadow Economy," Books, Edward Elgar Publishing, number 16551.
  19. Marisa Ratto & Richard Thomas & David Ulph, 2013. "The Indirect Effects of Auditing Taxpayers," Public Finance Review, , vol. 41(3), pages 317-333, May.
  20. Cebula, Richard, 1996. "An Empirical Analysis of the Impact of Government Tax and Auditing Policies on the Size of the Underground Economy: The Case of the United States, 1973-94," MPRA Paper 49810, University Library of Munich, Germany.
  21. 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.
  22. Wenzel, Michael, 2005. "Misperceptions of social norms about tax compliance: From theory to intervention," Journal of Economic Psychology, Elsevier, vol. 26(6), pages 862-883, December.
  23. Ben Depoorter & Francesco Parisi & Sven Vanneste, 2005. "Problems with the Enforcement of Copyright Law: Is there a Social Norm Backlash?," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 12(3), pages 361-369.
  24. Iswahyudi, Heru, 2018. "Where has the money gone?: The case of Value Added Tax revenue performance in Indonesia," MPRA Paper 89876, University Library of Munich, Germany.
  25. Verboon, Peter & van Dijke, Marius, 2007. "A self-interest analysis of justice and tax compliance: How distributive justice moderates the effect of outcome favorability," Journal of Economic Psychology, Elsevier, vol. 28(6), pages 704-727, December.
  26. Vladimir A. Molodykh & Andrey A. Rubezhnoy, 2017. "Tax Compliance and the Choice of an Optimum Strategy for the Economic Agents," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 3(3), pages 216-225.
  27. Lars P. Feld & Andreas J. Schmidt & Friedrich Schneider, 2011. "Deterrence Policy and the Size of the Shadow Economy in Germany: An Institutional and Empirical Analysis," Chapters, in: Friedrich Schneider (ed.), Handbook on the Shadow Economy, chapter 12, Edward Elgar Publishing.
  28. Işıl Fulya ORKUNOĞLU-ŞAHİN & Ahmet Burçin YERELİ, 2018. "Mükelleflerin Vergiye Direnme Yöntemleri ve Türkiye’de Günah Vergilerindeki Artışların Değerlendirilmesi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 26(35).
  29. Hashimzade, Nigar & Myles, Gareth D. & Page, Frank & Rablen, Matthew D., 2014. "Social networks and occupational choice: The endogenous formation of attitudes and beliefs about tax compliance," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 134-146.
  30. Nigar Hashimzade & Gareth Myles, 2017. "Risk-based Audits in a Behavioral Model," Public Finance Review, , vol. 45(1), pages 140-165, January.
  31. Profeta, Paola & Puglisi, Riccardo & Scabrosetti, Simona, 2013. "Does democracy affect taxation and government spending? Evidence from developing countries," Journal of Comparative Economics, Elsevier, vol. 41(3), pages 684-718.
  32. 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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