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Tax evasion and income source: A comparative experimental study

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Article provided by Elsevier in its journal Journal of Economic Psychology.

Volume (Year): 27 (2006)
Issue (Month): 3 (June)
Pages: 402-422

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Handle: RePEc:eee:joepsy:v:27:y:2006:i:3:p:402-422
Contact details of provider: Web page: http://www.elsevier.com/locate/joep

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  12. Alm, James & Torgler, Benno, 2006. "Culture differences and tax morale in the United States and in Europe," Journal of Economic Psychology, Elsevier, vol. 27(2), pages 224-246, April.
  13. Yitzhaki, Shlomo, 1974. "Income tax evasion: A theoretical analysis," Journal of Public Economics, Elsevier, vol. 3(2), pages 201-202, May.
  14. Ronald G. Cummings & Jorge Martinez-Vazquez & Michael McKee & Benno Torgler, 2004. "Effects of culture on tax compliance: A cross check of experimental and survey evidence," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0403, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
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  16. Edgar L. Feige, 2003. "Underground Activity And Institutional Change: Productive, Protective And Predatory Behavior In Transition Economies," Development and Comp Systems 0305001, EconWPA.
  17. Alm, James & McClelland, Gary H & Schulze, William D, 1999. "Changing the Social Norm of Tax Compliance by Voting," Kyklos, Wiley Blackwell, vol. 52(2), pages 141-71.
  18. Lars P. Feld & Bruno S. Frey, . "Trust Breeds Trust: How Taxpayers are Treated," IEW - Working Papers 098, Institute for Empirical Research in Economics - University of Zurich.
  19. Benno Torgler, 2002. "Does Culture Matter? Tax Morale in East-West-German Comparison," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 59(4), pages 504-, December.
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  22. Benno Torgler, 2003. "Tax Morale in Transition Countries," Post-Communist Economies, Taylor & Francis Journals, vol. 15(3), pages 357-381.
  23. Elster, Jon, 1989. "Social Norms and Economic Theory," Journal of Economic Perspectives, American Economic Association, vol. 3(4), pages 99-117, Fall.
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  25. Axel Ockenfels & Gary E. Bolton, 2000. "ERC: A Theory of Equity, Reciprocity, and Competition," American Economic Review, American Economic Association, vol. 90(1), pages 166-193, March.
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  27. Schneider, Friedrich, 2002. "The Size and Development of the Shadow Economies of 22 Transition and 21 OECD Countries," IZA Discussion Papers 514, Institute for the Study of Labor (IZA).
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  29. Alm, James & Jackson, Betty & McKee, Michael J., 1992. "Estimating the Determinants of Taxpayer Compliance with Experimental Data," National Tax Journal, National Tax Association, vol. 45(1), pages 107-14, March.
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  31. Robben, Henry S. J. & Webley, Paul & Elffers, Henk & Hessing, Dick J., 1990. "Decision frames, opportunity and tax evasion : An experimental approach," Journal of Economic Behavior & Organization, Elsevier, vol. 14(3), pages 353-361, December.
  32. Feld, Lars P & Tyran, Jean-Robert, 2002. "Tax Evasion and Voting: An Experimental Analysis," Kyklos, Wiley Blackwell, vol. 55(2), pages 197-222.
  33. R. Isaac & James Walker & Susan Thomas, 1984. "Divergent evidence on free riding: An experimental examination of possible explanations," Public Choice, Springer, vol. 43(2), pages 113-149, January.
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  35. Alm, James & Sanchez, Isabel & de Juan, Ana, 1995. "Economic and Noneconomic Factors in Tax Compliance," Kyklos, Wiley Blackwell, vol. 48(1), pages 3-18.
  36. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
  37. Gerxhani, Klarita, 2004. "Tax evasion in transition: Outcome of an institutional clash? Testing Feige's conjecture in Albania," European Economic Review, Elsevier, vol. 48(4), pages 729-745, August.
  38. Elffers, Henk & Robben, Henry S. J. & Hessing, Dick J., 1992. "On measuring tax evasion," Journal of Economic Psychology, Elsevier, vol. 13(4), pages 545-567, December.
  39. Kazemier, Brugt & van Eck, Rob, 1992. "Survey investigations of the hidden economy : Some methodological results," Journal of Economic Psychology, Elsevier, vol. 13(4), pages 569-587, December.
  40. Friedland, Nehemiah & Maital, Shlomo & Rutenberg, Aryeh, 1978. "A simulation study of income tax evasion," Journal of Public Economics, Elsevier, vol. 10(1), pages 107-116, August.
  41. Frank A. Cowell, 1990. "Cheating the Government: The Economics of Evasion," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262532484, June.
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