The Influence of Ethical Attitudes on Taxpayer Compliance
Notes that ethical beliefs generally have not been considered in behavioral models of tax compliance, and argues that taxpayers' moral beliefs are highly significant -- and may represent the missing variable in compliance decision-making models.
Volume (Year): 47 (1994)
Issue (Month): 4 (December)
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- Amos Tversky & Daniel Kahneman, 1979.
"Prospect Theory: An Analysis of Decision under Risk,"
Levine's Working Paper Archive
7656, David K. Levine.
- Kahneman, Daniel & Tversky, Amos, 1979. "Prospect Theory: An Analysis of Decision under Risk," Econometrica, Econometric Society, vol. 47(2), pages 263-91, March.
- James M. Poterba, 1987.
"Tax Evasion and Capital Gains Taxation,"
NBER Working Papers
2119, National Bureau of Economic Research, Inc.
- Clotfelter, Charles T, 1983. "Tax Evasion and Tax Rates: An Analysis of Individual Returns," The Review of Economics and Statistics, MIT Press, vol. 65(3), pages 363-73, August.
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