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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Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Kahneman, Daniel & Tversky, Amos, 1979.
"Prospect Theory: An Analysis of Decision under Risk,"
Econometric Society, vol. 47(2), pages 263-91, March.
- Amos Tversky & Daniel Kahneman, 1979. "Prospect Theory: An Analysis of Decision under Risk," Levine's Working Paper Archive 7656, David K. Levine.
- 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.
- James M. Poterba, 1987.
"Tax Evasion and Capital Gains Taxation,"
NBER Working Papers
2119, National Bureau of Economic Research, Inc.
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