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Deterrence and tax morale in the European Union

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  • FREY, BRUNO S.

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  • Frey, Bruno S., 2003. "Deterrence and tax morale in the European Union," European Review, Cambridge University Press, vol. 11(03), pages 385-406, July.
  • Handle: RePEc:cup:eurrev:v:11:y:2003:i:03:p:385-406_00
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    Cited by:

    1. 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.
    2. Savaş Çevik & Harun Yeniçeri, 2013. "The Relationship between Social Norms and Tax Compliance: The Moderating Role of the Effectiveness of Tax Administration," International Journal of Economic Sciences, University of Economics, Prague, vol. 2013(3).
    3. Massimo Finocchiaro Castro & Ilde Rizzo, 2014. "Tax compliance under horizontal and vertical equity conditions: An experimental approach," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 560-577, August.
    4. Marisa Ratto & Richard Thomas & David Ulph, 2013. "The indirect effects of auditing taxpayers," Post-Print hal-01651143, HAL.
    5. Kogler, Christoph & Batrancea, Larissa & Nichita, Anca & Pantya, Jozsef & Belianin, Alexis & Kirchler, Erich, 2013. "Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia," Journal of Economic Psychology, Elsevier, vol. 34(C), pages 169-180.
    6. Johannes Koettl & Truman Packard & Claudio E. Montenegro, 2012. "In From the Shadow : Integrating Europe's Informal Labor," World Bank Publications, The World Bank, number 9377, January.
    7. Maria Felice Arezzo, 2014. "Il lavoro irregolare nelle regioni italiane: un’analisi econometrica dal 1995 al 2008," RIVISTA DI ECONOMIA E STATISTICA DEL TERRITORIO, FrancoAngeli Editore, vol. 2014(1), pages 60-77.
    8. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.
    9. repec:dau:papers:123456789/4728 is not listed on IDEAS
    10. Liliana Bunescu & Carmen Comaniciu, 2011. "Romanian Taxpayers’ Inclination To Tax Cheating," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 6(1), pages 19-29, April.
    11. repec:prg:jnlefa:v:2017:y:2017:i:4:id:197:p:05-18 is not listed on IDEAS

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