Tax Compliance Determinants in a Challenging Fiscal Environment: Evidence from a Greek Experiment
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Sung-Soo Yoon & Seung-Weon Yoo & Jinbae Kim, 2011. "Ambiguity, Audit Errors, and Tax Compliance," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 18(1), pages 11-26.
- 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.
- Habib, Ahsan & Jiang, Haiyan, 2015. "Corporate governance and financial reporting quality in China: A survey of recent evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 29-45.
- Joel Slemrod, 2007. "Cheating Ourselves: The Economics of Tax Evasion," Journal of Economic Perspectives, American Economic Association, vol. 21(1), pages 25-48, Winter.
- Justin E. Holz & John A. List & Alejandro Zentner & Marvin Cardoza & Joaquin Zentner, 2020.
"The $100 Million Nudge: Increasing Tax Compliance of Businesses and the Self-Employed using a Natural Field Experiment,"
NBER Working Papers
27666, National Bureau of Economic Research, Inc.
- Justin E. Holz & John A. List & Alejandro Zentner & Marvin Cardoza & Joaquin Zentner, 2020. "The $100 Million Nudge: Increasing Tax Compliance of Businesses and the Self-Employed using a Natural Field Experiment," Working Papers 2020-113, Becker Friedman Institute for Research In Economics.
- Marvin Cardoza & Justin Holz & John List & Alejandro Zentner & Joaquin Zentner, 2020. "The $100 Million Nudge: Increasing Tax Compliance of Businesses and the Self-Employed using a Natural Field Experiment," Natural Field Experiments 00712, The Field Experiments Website.
- Choo, C.Y. Lawrence & Fonseca, Miguel A. & Myles, Gareth D., 2016. "Do students behave like real taxpayers in the lab? Evidence from a real effort tax compliance experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 102-114.
- Onu, Diana & Oats, Lynne, 2016. "“Paying tax is part of life”: Social norms and social influence in tax communications," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 29-42.
- Bühren Christoph & Kundt Thorben C., 2014. "Does the Level of Work Effort Influence Tax Evasion? Experimental Evidence," Review of Economics, De Gruyter, vol. 65(2), pages 137-158, August.
- Benno Torgler, 2021. "Behavioral Taxation: Opportunities and Challenges," CREMA Working Paper Series 2021-25, Center for Research in Economics, Management and the Arts (CREMA).
- Cummings, Ronald G. & Martinez-Vazquez, Jorge & McKee, Michael & Torgler, Benno, 2009. "Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 70(3), pages 447-457, June.
- Giulia Mascagni, 2018. "From The Lab To The Field: A Review Of Tax Experiments," Journal of Economic Surveys, Wiley Blackwell, vol. 32(2), pages 273-301, April.
- Henrik Jacobsen Kleven & Martin B. Knudsen & Claus Thustrup Kreiner & Søren Pedersen & Emmanuel Saez, 2011. "Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark," Econometrica, Econometric Society, vol. 79(3), pages 651-692, May.
- Giese, Sebastian & Hoffmann, Antje, 2000. "Tax evasion and risky investments in an intertemporal context: An experimental study," SFB 373 Discussion Papers 2000,30, Humboldt University of Berlin, Interdisciplinary Research Project 373: Quantification and Simulation of Economic Processes.
- 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.
- Razen, Michael & Kupfer, Alexander, 2023. "The effect of tax transparency on consumer and firm behavior: Experimental evidence," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 104(C).
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- James Alm & Matthias Kasper, 2020. "Laboratory Experiments," Working Papers 2008, Tulane University, Department of Economics.
- James Alm, 2019.
"What Motivates Tax Compliance?,"
Journal of Economic Surveys, Wiley Blackwell, vol. 33(2), pages 353-388, April.
- James Alm, 2019. "What Motivates Tax Compliance," Working Papers 1903, Tulane University, Department of Economics.
- Guerra, Alice & Harrington, Brooke, 2018. "Attitude–behavior consistency in tax compliance: A cross-national comparison," Journal of Economic Behavior & Organization, Elsevier, vol. 156(C), pages 184-205.
- Nathalie Etchart-vincent & Marisa Ratto & Emmanuelle Taugourdeau, 2024.
"Why should I comply with taxes if others don't?: an experimental study testing informational effects,"
Working Papers
hal-04635966, HAL.
- Nathalie Etchart-vincent & Marisa Ratto & Emmanuelle Taugourdeau, 2024. "Why should I comply with taxes if others don't?: an experimental study testing informational effects," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-04635966, HAL.
- Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
- Erzo F. P. Luttmer & Monica Singhal, 2014.
"Tax Morale,"
Journal of Economic Perspectives, American Economic Association, vol. 28(4), pages 149-168, Fall.
- Luttmer, Erzo F.P. & Singhal, Monica, 2014. "Tax Morale," IZA Discussion Papers 8448, Institute of Labor Economics (IZA).
- Erzo F.P. Luttmer & Monica Singhal, 2014. "Tax Morale," NBER Working Papers 20458, National Bureau of Economic Research, Inc.
- Colin C. Williams, 2014. "Confronting the Shadow Economy," Books, Edward Elgar Publishing, number 15370.
- Giulia Mascagni, 2018. "From The Lab To The Field: A Review Of Tax Experiments," Journal of Economic Surveys, Wiley Blackwell, vol. 32(2), pages 273-301, April.
- Grundmann, Susanna & Graf Lambsdorff, Johann, 2017. "How income and tax rates provoke cheating – An experimental investigation of tax morale," Journal of Economic Psychology, Elsevier, vol. 63(C), pages 27-42.
- Kristina M. Bott & Alexander W. Cappelen & Erik Ø. Sørensen & Bertil Tungodden, 2020.
"You’ve Got Mail: A Randomized Field Experiment on Tax Evasion,"
Management Science, INFORMS, vol. 66(7), pages 2801-2819, July.
- Kristina M. Bott & Alexander Cappelen & Erik Ø. Sørensen & Bertil Tungodden, 2017. "You've Got Mail: A Randomised Field Experiment on Tax Evasion," Working Papers 2017-051, Human Capital and Economic Opportunity Working Group.
- Bott, Kristina Maria & Cappelen, Alexander W. & Sørensen, Erik Ø. & Tungodden, Bertil, 2017. "You’ve got mail: A randomised Field experiment on tax evasion," Discussion Paper Series in Economics 10/2017, Norwegian School of Economics, Department of Economics.
- Wladislaw Mill & Cornelius Schneider, 2023. "The Bright Side of Tax Evasion," CESifo Working Paper Series 10615, CESifo.
- Phillips, Mark D., 2014. "Deterrence vs. gamesmanship: Taxpayer response to targeted audits and endogenous penalties," Journal of Economic Behavior & Organization, Elsevier, vol. 100(C), pages 81-98.
- Arun Advani, 2022.
"Who does and doesn't pay taxes?,"
Fiscal Studies, John Wiley & Sons, vol. 43(1), pages 5-22, March.
- Advani, Arun, 2020. "Who does and doesn’t pay taxes?," CAGE Online Working Paper Series 530, Competitive Advantage in the Global Economy (CAGE).
- Advani, Arun, 2020. "Who does and doesn’t pay taxes?," The Warwick Economics Research Paper Series (TWERPS) 1321, University of Warwick, Department of Economics.
- Coricelli, Giorgio & Rusconi, Elena & Villeval, Marie Claire, 2014.
"Tax evasion and emotions: An empirical test of re-integrative shaming theory,"
Journal of Economic Psychology, Elsevier, vol. 40(C), pages 49-61.
- Giorgio Coricelli & Elena Rusconi & Marie Claire Villeval, 2014. "Tax Evasion and emotions: An empirical test of re-integrative shaming theory," Post-Print halshs-00781057, HAL.
- Dina Pomeranz & José Vila-Belda, 2019.
"Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities,"
Annual Review of Economics, Annual Reviews, vol. 11(1), pages 755-781, August.
- Pomeranz, Dina & Vila-Belda, José, 2019. "Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities," CEPR Discussion Papers 13688, C.E.P.R. Discussion Papers.
- Martin Abraham & Kerstin Lorek & Friedemann Richter & Matthias Wrede, 2017.
"Collusive tax evasion and social norms,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(2), pages 179-197, April.
- Wrede, Matthias & Abraham, Martin & Lorek, Kerstin & Richter, Friedemann, 2015. "Collusive Tax Evasion and Social Norms," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112859, Verein für Socialpolitik / German Economic Association.
- Martin Abraham & Kerstin Lorek & Friedemann Richter & Matthias Wrede, 2015. "Collusive Tax Evasion and Social Norms," CESifo Working Paper Series 5167, CESifo.
- Loukas Balafoutas & Adrian Beck & Rudolf Kerschbamer & Matthias Sutter, 2014.
"The hidden costs of tax evasion: collaborative tax evasion in markets for expert services,"
Economics Working Papers
ECO2014/01, European University Institute.
- Balafoutas, Loukas & Beck, Adrian & Kerschbamer, Rudolf & Sutter, Matthias, 2015. "The Hidden Costs of Tax Evasion: Collaborative Tax Evasion in Markets for Expert Services," IZA Discussion Papers 9085, Institute of Labor Economics (IZA).
- Loukas Balafoutas & Adrian Beck & Rudolf Kerschbamer & Matthias Sutter, 2014. "The Hidden Costs of Tax Evasion - Collaborative Tax Evasion in Markets for Expert Services," Working Papers 2014-01, Faculty of Economics and Statistics, Universität Innsbruck.
- Deparade, Darius & Jarmolinski, Lennart & Mohr, Peter, 2025. "Behavioral interventions, tax compliance and consequences on inequality," Discussion Papers 2025/4, Free University Berlin, School of Business & Economics.
- Langenmayr, Dominika, 2017.
"Voluntary disclosure of evaded taxes — Increasing revenue, or increasing incentives to evade?,"
Journal of Public Economics, Elsevier, vol. 151(C), pages 110-125.
- Dominika Langenmayr, 2017. "Voluntary Disclosure of Evaded Taxes—Increasing Revenue, or Increasing Incentives to Evade?," NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES), National Bureau of Economic Research, Inc.
- Langenmayr, Dominika, 2014. "Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?," Discussion Papers in Economics 21359, University of Munich, Department of Economics.
- Dominika Langenmayr, 2015. "Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?," CESifo Working Paper Series 5349, CESifo.
- Langenmayr, Dominika, 2015. "Voluntary disclosure of evaded taxes - Increasing revenue, or increasing incentives to evade?," Munich Reprints in Economics 27308, University of Munich, Department of Economics.
- Langenmayr, Dominika Irma, 2015. "Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113101, Verein für Socialpolitik / German Economic Association.
- Hallsworth, Michael & List, John A. & Metcalfe, Robert D. & Vlaev, Ivo, 2017.
"The behavioralist as tax collector: Using natural field experiments to enhance tax compliance,"
Journal of Public Economics, Elsevier, vol. 148(C), pages 14-31.
- Michael Hallsworth & John List & Robert Metcalfe & Ivo Vlaev, 2014. "The Behavioralist As Tax Collector: Using Natural Field Experiments to Enhance Tax Compliance," NBER Working Papers 20007, National Bureau of Economic Research, Inc.
- John List & Robert Metcalfe & Michael Taylor & Ivo Vlaev, 2014. "The behavioralist as tax collector: Using natural field experiments to enhance tax compliance," Natural Field Experiments 00391, The Field Experiments Website.
More about this item
Keywords
tax compliance; randomized field experiment; audits; real effort task;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jijfss:v:13:y:2025:i:2:p:83-:d:1653018. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.