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Decision frame and opportunity as determinants of tax cheating : An international experimental study

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  • Robben, Henry S. J.
  • Webley, Paul
  • Weigel, Russell H.
  • Warneryd, Karl-Erik
  • Kinsey, Karyl A.
  • Hessing, Dick J.
  • Martin, Francisco Alvira
  • Elffers, Henk
  • Wahlund, Richard
  • Van Langenhove, Luk

Abstract

No abstract is available for this item.

Suggested Citation

  • Robben, Henry S. J. & Webley, Paul & Weigel, Russell H. & Warneryd, Karl-Erik & Kinsey, Karyl A. & Hessing, Dick J. & Martin, Francisco Alvira & Elffers, Henk & Wahlund, Richard & Van Langenhove, Luk, 1990. "Decision frame and opportunity as determinants of tax cheating : An international experimental study," Journal of Economic Psychology, Elsevier, vol. 11(3), pages 341-364, September.
  • Handle: RePEc:eee:joepsy:v:11:y:1990:i:3:p:341-364
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    Cited by:

    1. Lozza, Edoardo & Carrera, Sonia & Bosio, A. Claudio, 2010. "Perceptions and outcomes of a fiscal bonus: Framing effects on evaluations and usage intentions," Journal of Economic Psychology, Elsevier, vol. 31(3), pages 400-404, June.
    2. Christoph Engel, 2016. "Experimental Criminal Law. A Survey of Contributions from Law, Economics and Criminology," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2016_07, Max Planck Institute for Research on Collective Goods.
    3. Elffers, Henk & Hessing, Dick J., 1997. "Influencing the prospects of tax evasion," Journal of Economic Psychology, Elsevier, vol. 18(2-3), pages 289-304, April.
    4. Mittone, Luigi, 2006. "Dynamic behaviour in tax evasion: An experimental approach," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 35(5), pages 813-835, October.
    5. repec:kap:theord:v:82:y:2017:i:4:d:10.1007_s11238-016-9581-9 is not listed on IDEAS
    6. Kuhberger, Anton, 1998. "The Influence of Framing on Risky Decisions: A Meta-analysis," Organizational Behavior and Human Decision Processes, Elsevier, vol. 75(1), pages 23-55, July.
    7. Fortin, Bernard & Lacroix, Guy & Villeval, Marie-Claire, 2007. "Tax evasion and social interactions," Journal of Public Economics, Elsevier, vol. 91(11-12), pages 2089-2112, December.
    8. Copeland, Phyllis V. & Cuccia, Andrew D., 2002. "Multiple Determinants of Framing Referents in Tax Reporting and Compliance," Organizational Behavior and Human Decision Processes, Elsevier, vol. 88(1), pages 499-526, May.
    9. Kirchler, Erich & Maciejovsky, Boris, 2001. "Tax compliance within the context of gain and loss situations, expected and current asset position, and profession," Journal of Economic Psychology, Elsevier, vol. 22(2), pages 173-194, April.
    10. Amedeo Piolatto & Matthew D. Rablen, 2017. "Prospect theory and tax evasion: a reconsideration of the Yitzhaki puzzle," Theory and Decision, Springer, vol. 82(4), pages 543-565, April.
    11. Mehrmann, Annika & Sureth-Sloane, Caren, 2017. "Tax loss offset restrictions and biased perception of risky investments," arqus Discussion Papers in Quantitative Tax Research 222, arqus - Arbeitskreis Quantitative Steuerlehre.
    12. Serra, Pablo, 2003. "Measuring the Performance of Chile’s Tax Administration," National Tax Journal, National Tax Association, vol. 56(2), pages 373-383, June.
    13. Frank A Cowell, 2003. "Sticks and Carrots," STICERD - Distributional Analysis Research Programme Papers 68, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
    14. Luigi Mittone, 2002. "Individual styles of tax evasion: an experimental study," CEEL Working Papers 0202, Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia.
    15. Hasseldine, John & Hite, Peggy A., 2003. "Framing, gender and tax compliance," Journal of Economic Psychology, Elsevier, vol. 24(4), pages 517-533, August.
    16. Luigi Mittone, 1997. "Subjective versus objective probability: results from seven experiments on fiscal evasion," CEEL Working Papers 9704, Cognitive and Experimental Economics Laboratory, Department of Economics, University of Trento, Italia.
    17. Kirchler, Erich & Holzl, Erik, 2006. "Twenty-five years of the Journal of Economic Psychology (1981-2005): A report on the development of an interdisciplinary field of research," Journal of Economic Psychology, Elsevier, vol. 27(6), pages 793-804, December.
    18. Joseph G. Eisenhauer, 2006. "The Shadow Price of Morality," Eastern Economic Journal, Eastern Economic Association, vol. 32(3), pages 437-456, Summer.
    19. Maurice Schweitzer & Donald Gibson, 2008. "Fairness, Feelings, and Ethical Decision- Making: Consequences of Violating Community Standards of Fairness," Journal of Business Ethics, Springer, vol. 77(3), pages 287-301, February.
    20. Jorge Martinez-Vazquez & Mark Rider, 2003. "Multiple Modes of Tax Evasion: Theory and Evidence from the TCMP," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0306, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    21. גדעון יניב, 1998. "מקדמות מס והשתמטות ממס: ניתוח של רצוינאליות מוגבלת (באנגלית)," Working Papers 359, National Insurance Institute of Israel.
    22. Schmidt, Dennis R., 2001. "The prospects of taxpayer agreement with aggressive tax advice," Journal of Economic Psychology, Elsevier, vol. 22(2), pages 157-172, April.

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