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Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers

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  • Kirchler, Erich
  • Niemirowski, Apolonia
  • Wearing, Alexander

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  • Kirchler, Erich & Niemirowski, Apolonia & Wearing, Alexander, 2006. "Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers," Journal of Economic Psychology, Elsevier, vol. 27(4), pages 502-517, August.
  • Handle: RePEc:eee:joepsy:v:27:y:2006:i:4:p:502-517
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    References listed on IDEAS

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    1. Weigel, Russell H. & Hessing, Dick J. & Elffers, Henk, 1987. "Tax evasion research: A critical appraisal and theoretical model," Journal of Economic Psychology, Elsevier, vol. 8(2), pages 215-235, June.
    2. Webley, Paul & Cole, Michaela & Eidjar, Ole-Petter, 2001. "The prediction of self-reported and hypothetical tax-evasion: Evidence from England, France and Norway," Journal of Economic Psychology, Elsevier, vol. 22(2), pages 141-155, April.
    3. Cullis, John G. & Lewis, Alan, 1997. "Why people pay taxes: From a conventional economic model to a model of social convention," Journal of Economic Psychology, Elsevier, vol. 18(2-3), pages 305-321, April.
    4. Wenzel, Michael, 2004. "An analysis of norm processes in tax compliance," Journal of Economic Psychology, Elsevier, vol. 25(2), pages 213-228, April.
    5. Hite, Peggy A. & McGill, Gary A., 1992. "An Examination of Taxpayer Preference for Aggressive Tax Advice," National Tax Journal, National Tax Association, vol. 45(4), pages 389-403, December.
    6. Wallschutzky, I. G., 1984. "Possible causes of tax evasion," Journal of Economic Psychology, Elsevier, vol. 5(4), pages 371-384, December.
    7. Orviska, Marta & Hudson, John, 2003. "Tax evasion, civic duty and the law abiding citizen," European Journal of Political Economy, Elsevier, vol. 19(1), pages 83-102, March.
    8. Porcano, Thomas M., 1988. "Correlates of tax evasion," Journal of Economic Psychology, Elsevier, vol. 9(1), pages 47-67, March.
    9. James Andreoni & Brian Erard & Jonathan Feinstein, 1998. "Tax Compliance," Journal of Economic Literature, American Economic Association, pages 818-860.
    10. Braithwaite, John, 2005. "Markets in Vice, Markets in Virtue," OUP Catalogue, Oxford University Press, number 9780195222012.
    11. Spicer, M W & Lundstedt, S B, 1976. "Understanding Tax Evasion," Public Finance = Finances publiques, , vol. 31(2), pages 295-305.
    12. V.U. Trivedi & M. Shehata & S. Mestelman, 2004. "Attitudes, Incentives and Tax Compliance," Department of Economics Working Papers 2004-08, McMaster University.
    13. Slemrod, Joel & Blumenthal, Marsha & Christian, Charles, 2001. "Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota," Journal of Public Economics, Elsevier, pages 455-483.
    14. Kirchler, Erich, 1998. "Differential representations of taxes: Analysis of free associations and judgments of five employment groups," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 27(1), pages 117-131.
    15. Warneryd, Karl-Erik & Walerud, Bengt, 1982. "Taxes and economic behavior: Some interview data on tax evasion in Sweden," Journal of Economic Psychology, Elsevier, vol. 2(3), pages 187-211, September.
    16. Hite, Peggy A. & McGill, Gary A., 1992. "An Examination of Taxpayer Preference for Aggressive Tax Advice," National Tax Journal, National Tax Association, vol. 45(4), pages 389-403, December.
    17. Murphy, Kristina, 2004. "Aggressive tax planning: Differentiating those playing the game from those who don't," Journal of Economic Psychology, Elsevier, vol. 25(3), pages 307-329, June.
    18. Wahlund, Richard, 1992. "Tax changes and economic behavior: The case of tax evasion," Journal of Economic Psychology, Elsevier, vol. 13(4), pages 657-677, December.
    19. 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.
    20. Groenland, Edward A. G. & van Veldhoven, Gery M., 1983. "Tax evasion behavior: A psychological framework," Journal of Economic Psychology, Elsevier, vol. 3(2), pages 129-144, June.
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    Cited by:

    1. Rajul Awasthi & Nihal Bayraktar, 2015. "Can tax simplification help lower tax corruption?," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, vol. 5(2), pages 297-330, December.
    2. Andreas Kakouris & Elina Meliou, 2011. "New Public Management: Promote the Public Sector Modernization Through Service Quality. Current Experiences and Future Challenges," Public Organization Review, Springer, vol. 11(4), pages 351-369, December.
    3. Fochmann, Martin & Kroll, Eike B., 2016. "The effects of rewards on tax compliance decisions," Journal of Economic Psychology, Elsevier, vol. 52(C), pages 38-55.
    4. Nihal Bayraktar, 2016. "Tax simplification and tax efficiency," EcoMod2016 9100, EcoMod.
    5. Fochmann, Martin & Kroll, Eike B., 2014. "The effects of rewards on tax compliance decisions," arqus Discussion Papers in Quantitative Tax Research 163, arqus - Arbeitskreis Quantitative Steuerlehre.
    6. Hofmans, J. & Pepermans, R. & Loix, E., 2009. "Measurement invariance matters: A case made for the ORTOFIN," Journal of Economic Psychology, Elsevier, vol. 30(4), pages 667-674, August.

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