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Voluntary versus enforced tax compliance: empirical evidence for the “slippery slope” framework

  • Stephan Muehlbacher


  • Erich Kirchler


  • Herbert Schwarzenberger
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    Article provided by Springer in its journal European Journal of Law and Economics.

    Volume (Year): 32 (2011)
    Issue (Month): 1 (August)
    Pages: 89-97

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    Handle: RePEc:kap:ejlwec:v:32:y:2011:i:1:p:89-97
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    1. Ingrid Wahl & Stephan Muehlbacher & Erich Kirchler, 2010. "The Impact of Voting on Tax Payments," Kyklos, Wiley Blackwell, vol. 63(1), pages 144-158, 02.
    2. Eriksen, Knut & Fallan, Lars, 1996. "Tax knowledge and attitudes towards taxation; A report on a quasi-experiment," Journal of Economic Psychology, Elsevier, vol. 17(3), pages 387-402, June.
    3. 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.
    4. repec:att:wimass:9610 is not listed on IDEAS
    5. 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.
    6. 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.
    7. Frey, Bruno S, 1997. "A Constitution for Knaves Crowds Out Civic Virtues," Economic Journal, Royal Economic Society, vol. 107(443), pages 1043-53, July.
    8. 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.
    9. repec:cup:cbooks:9780521876742 is not listed on IDEAS
    10. Andreoni, J. & Erard, B. & Feinstein, J., 1996. "Tax Compliance," Working papers 9610r, Wisconsin Madison - Social Systems.
    11. Srinivasan, T. N., 1973. "Tax evasion: A model," Journal of Public Economics, Elsevier, vol. 2(4), pages 339-346.
    12. 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.
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