The effect of tax enforcement on tax morale
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- Filippin, Antonio & Fiorio, Carlo V. & Viviano, Eliana, 2013. "The effect of tax enforcement on tax morale," European Journal of Political Economy, Elsevier, vol. 32(C), pages 320-331.
References listed on IDEAS
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Cited by:
- Bruno, Randolph Luca, 2019. "Tax enforcement, tax compliance and tax morale in transition economies: A theoretical model," European Journal of Political Economy, Elsevier, vol. 56(C), pages 193-211.
- Marco Battaglini & Luigi Guiso & Chiara Lacava & Eleonora Patacchini, 2019.
"Tax Professionals: Tax-Evasion Facilitators or Information Hubs?,"
NBER Working Papers
25745, National Bureau of Economic Research, Inc.
- Battaglini, Marco & Guiso, Luigi & Lacava, Chiara & Patacchini, Eleonora, 2019. "Tax Professionals: Tax-Evasion Facilitators or Information Hubs?," CEPR Discussion Papers 13656, C.E.P.R. Discussion Papers.
- Marco Battaglini & Luigi Guiso & Chiara Lacava & Eleonora Patacchini, 2019. "Tax Professionals:Tax-Evasion Facilitators or Information Hubs?," EIEF Working Papers Series 1904, Einaudi Institute for Economics and Finance (EIEF), revised Apr 2019.
- Dulleck, Uwe & Fooken, Jonas & Newton, Cameron & Ristl, Andrea & Schaffner, Markus & Torgler, Benno, 2016.
"Tax compliance and psychic costs: Behavioral experimental evidence using a physiological marker,"
Journal of Public Economics, Elsevier, vol. 134(C), pages 9-18.
- Uwe Dulleck & Jonas Fooken & Cameron Newton & Andrea Ristl & Markus Schaffner & Benno Torgler, 2012. "Tax Compliance and Psychic Costs: Behavioral Experimental Evidence Using a Physiological Marker," QuBE Working Papers 001, QUT Business School.
- Uwe Dulleck & Jonas Fooken & Cameron Newton & Andrea Ristl & Markus Schaffner & Benno Torgler, 2012. "Tax Compliance and Psychic Costs: Behavioral Experimental Evidence Using a Physiological Marker," CREMA Working Paper Series 2012-19, Center for Research in Economics, Management and the Arts (CREMA).
- Abraham, Martin & Lorek, Kerstin & Richter, Friedemann & Wrede, Matthias, 2018. "Breaking the norms: When is evading inheritance taxes socially acceptable?," European Journal of Political Economy, Elsevier, vol. 52(C), pages 85-102.
- Friedrichsen, Jana & Engelmann, Dirk, 2018.
"Who cares about social image?,"
European Economic Review, Elsevier, vol. 110(C), pages 61-77.
- Friedrichsen, Jana & Engelmann, Dirk, 2018. "Who cares about social image?," EconStor Open Access Articles, ZBW - Leibniz Information Centre for Economics, pages 61-77.
- Jana Friedrichsen & Dirk Engelmann, 2017. "Who Cares about Social Image?," Discussion Papers of DIW Berlin 1634, DIW Berlin, German Institute for Economic Research.
- Engelmann, Dirk & Friedrichsen, Jana, 2018. "Who Cares About Social Image?," Rationality and Competition Discussion Paper Series 61, CRC TRR 190 Rationality and Competition.
- Immordino, Giovanni & Russo, Francesco Flaviano, 2018.
"Cashless payments and tax evasion,"
European Journal of Political Economy, Elsevier, vol. 55(C), pages 36-43.
- Giovanni Immordino & Francesco Flaviano Russo, 2016. "Cashless Payments and Tax Evasion," CSEF Working Papers 445, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
- Jana Friedrichsen & Dirk Engelmann, 2013. "Who Cares for Social Image? Interactions between Intrinsic Motivation and Social Image Concerns," CESifo Working Paper Series 4514, CESifo.
- Lorenzo Burlon, 2017.
"Public expenditure distribution, voting, and growth,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 19(4), pages 789-810, August.
- Lorenzo Burlon, 2014. "Public expenditure distribution, voting, and growth," Temi di discussione (Economic working papers) 961, Bank of Italy, Economic Research and International Relations Area.
- Jana Friedrichsen & Dirk Engelmann, 2013.
"Who Cares for Social Image? Interactions between Intrinsic Motivation and Social Image Concerns,"
CESifo Working Paper Series
4514, CESifo.
- Friedrichsen, Jana & Engelmann, Dirk, 2013. "Who cares for social image? Interactions between intrinsic motivation and social image concerns," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79746, Verein für Socialpolitik / German Economic Association.
- Gabriel Leonardo & Jorge Martinez-Vazquez, 2016. "Politicians, bureaucrats, and tax morale: What shapes tax compliance attitudes?," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1608, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Ayşegül KAYAOĞLU & Colin C. WILLIAM, 2020. "Explaining Tax Non-Compliance from a Neo-Institutionalist Perspective: Some Lessons from a Public Opinion Survey in Turkey," Sosyoekonomi Journal, Sosyoekonomi Society, issue 28(43).
- Friedrichsen, Jana, 2018. "Signals Sell: Product Lines when Consumers Differ Both in Taste for Quality and Image Concern," Rationality and Competition Discussion Paper Series 70, CRC TRR 190 Rationality and Competition.
- Friedrichsen, Jana, 2016. "Signals sell: Designing a product line when consumers have social image concerns," Discussion Papers, Research Unit: Market Behavior SP II 2016-202, WZB Berlin Social Science Center.
- Raitano, Michele & Fantozzi, Roberto, 2015. "Political cycle and reported labour incomes in Italy: Quasi-experimental evidence on tax evasion," European Journal of Political Economy, Elsevier, vol. 39(C), pages 269-280.
- Gloria Alarcón García & José Daniel Buendía Azorín & María del Mar Sánchez Vega, 2016. "El rechazo al fraude fiscal en España: antes y después de la Gran crisis," Hacienda Pública Española / Review of Public Economics, IEF, vol. 218(3), pages 33-56, September.
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More about this item
Keywords
tax morale; tax enforcement; tax gap;All these keywords.
JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
- D70 - Microeconomics - - Analysis of Collective Decision-Making - - - General
NEP fields
This paper has been announced in the following NEP Reports:- NEP-EUR-2013-11-29 (Microeconomic European Issues)
- NEP-IUE-2013-11-29 (Informal & Underground Economics)
- NEP-LAW-2013-11-29 (Law & Economics)
- NEP-PBE-2013-11-29 (Public Economics)
- NEP-PUB-2013-11-29 (Public Finance)
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