Narrative and Tax Compliance
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DOI: 10.1628/001522108X675674
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References listed on IDEAS
- James Alm & Gary H. McClelland & William D. Schulze, 1999. "Changing the Social Norm of Tax Compliance by Voting," Kyklos, Wiley Blackwell, vol. 52(2), pages 141-171, May.
- James Alm & Benno Torgler, 2011.
"Do Ethics Matter? Tax Compliance and Morality,"
Journal of Business Ethics, Springer, vol. 101(4), pages 635-651, July.
- James Alm & Benno Torgler, 2012. "Do Ethics Matter? Tax Compliance and Morality," Working Papers 1207, Tulane University, Department of Economics.
- Adams, Caroline & Webley, Paul, 2001. "Small business owners' attitudes on VAT compliance in the UK," Journal of Economic Psychology, Elsevier, vol. 22(2), pages 195-216, April.
- 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.
- 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 141-171.
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More about this item
Keywords
narrative; tax compliance; enforcement; prosocial;All these keywords.
JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
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