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Dynamic behaviour in tax evasion: An experimental approach

  • Mittone, Luigi

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Article provided by Elsevier in its journal Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics).

Volume (Year): 35 (2006)
Issue (Month): 5 (October)
Pages: 813-835

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Handle: RePEc:eee:soceco:v:35:y:2006:i:5:p:813-835
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  1. Spicer, M W & Lundstedt, S B, 1976. "Understanding Tax Evasion," Public Finance = Finances publiques, , vol. 31(2), pages 295-305.
  2. Luigi Bosco & Luigi Mittone, 1994. "Tax evasion and moral constraints: some experimental evidence," Department of Economics Working Papers 9402, Department of Economics, University of Trento, Italia.
  3. Gordon, James P. P., 1989. "Individual morality and reputation costs as deterrents to tax evasion," European Economic Review, Elsevier, vol. 33(4), pages 797-805, April.
  4. 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.
  5. Gary S. Becker, 1974. "Crime and Punishment: An Economic Approach," NBER Chapters, in: Essays in the Economics of Crime and Punishment, pages 1-54 National Bureau of Economic Research, Inc.
  6. Fishburn, Geoffrey, 1979. "On How to Keep Tax Payers Honest (or Almost So)," The Economic Record, The Economic Society of Australia, vol. 55(150), pages 267-70, September.
  7. Leonard F.S. Wang, 1990. "Tax Evasion and Monopoly Output Decisions with Endogenous Probability of Detection," Public Finance Review, , vol. 18(4), pages 480-487, October.
  8. Wang, Leonard F.S. & Conant, John L., 1988. "Corporate Tax Evasion and Output Decisions of the Uncertain Monopolist," National Tax Journal, National Tax Association, vol. 41(4), pages 579-81, December.
  9. 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.
  10. Becker, Winfried & Buchner, Heinz-Jurgen & Sleeking, Simon, 1987. "The impact of public transfer expenditures on tax evasion : An experimental approach," Journal of Public Economics, Elsevier, vol. 34(2), pages 243-252, November.
  11. 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.
  12. Spicer, Michael W. & Hero, Rodney E., 1985. "Tax evasion and heuristics : A research note," Journal of Public Economics, Elsevier, vol. 26(2), pages 263-267, March.
  13. Spicer, Michael W. & Thomas, J. Everett, 1982. "Audit probabilities and the tax evasion decision: An experimental approach," Journal of Economic Psychology, Elsevier, vol. 2(3), pages 241-245, September.
  14. Kaplan, Steven E. & Reckers, Philip M. J. & Roark, Stephen J., 1988. "An attribution theory analysis of tax evasion related judgments," Accounting, Organizations and Society, Elsevier, vol. 13(4), pages 371-379, June.
  15. Hite, Peggy A, 1987. "An Application of Attribution Theory in Taxpayer Noncompliance Research," Public Finance = Finances publiques, , vol. 42(1), pages 105-18.
  16. Yitzhaki, Shlomo, 1974. "Income tax evasion: A theoretical analysis," Journal of Public Economics, Elsevier, vol. 3(2), pages 201-202, May.
  17. Baldry, J. C., 1986. "Tax evasion is not a gamble : A report on two experiments," Economics Letters, Elsevier, vol. 22(4), pages 333-335.
  18. Frank A. Cowell, 1990. "Cheating the Government: The Economics of Evasion," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262532484, June.
  19. Myles, Gareth D. & Naylor, Robin A., 1996. "A model of tax evasion with group conformity and social customs," European Journal of Political Economy, Elsevier, vol. 12(1), pages 49-66, April.
  20. 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.
  21. Kahneman, Daniel & Tversky, Amos, 1979. "Prospect Theory: An Analysis of Decision under Risk," Econometrica, Econometric Society, vol. 47(2), pages 263-91, March.
  22. 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.
  23. Tversky, Amos & Kahneman, Daniel, 1992. " Advances in Prospect Theory: Cumulative Representation of Uncertainty," Journal of Risk and Uncertainty, Springer, vol. 5(4), pages 297-323, October.
  24. Alm, James & McClelland, Gary H. & Schulze, William D., 1992. "Why do people pay taxes?," Journal of Public Economics, Elsevier, vol. 48(1), pages 21-38, June.
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