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Steuermoral und Steuerhinterziehung

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  • Erich Kirchler
  • Boris Maciejovsky

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Paper provided by Max Planck Institute of Economics, Strategic Interaction Group in its series Papers on Strategic Interaction with number 2002-18.

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Handle: RePEc:esi:discus:2002-18
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  8. Kirchler, Erich, 1999. "Reactance to taxation: Employers' attitudes towards taxes," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 28(2), pages 131-138, July.
  9. Hite, Peggy A, 1987. "An Application of Attribution Theory in Taxpayer Noncompliance Research," Public Finance = Finances publiques, , vol. 42(1), pages 105-18.
  10. Chang, Otto H. & Nichols, Donald R. & Schultz, Joseph J., 1987. "Taxpayer attitudes toward tax audit risk," Journal of Economic Psychology, Elsevier, vol. 8(3), pages 299-309, September.
  11. Williamson, Maureen R. & Wearing, Alexander J., 1996. "Lay people's cognitive models of the economy," Journal of Economic Psychology, Elsevier, vol. 17(1), pages 3-38, February.
  12. Calderwood, Gary & Webley, Paul, 1992. "Who responds to changes in taxation? The relationship between taxation and incentive to work," Journal of Economic Psychology, Elsevier, vol. 13(4), pages 735-748, December.
  13. Wallschutzky, I. G., 1984. "Possible causes of tax evasion," Journal of Economic Psychology, Elsevier, vol. 5(4), pages 371-384, December.
  14. Alm, James & McClelland, Gary H. & Schulze, William D., 1992. "Why do people pay taxes?," Journal of Public Economics, Elsevier, vol. 48(1), pages 21-38, June.
  15. Robben, Henry S. J. & Webley, Paul & Elffers, Henk & Hessing, Dick J., 1990. "Decision frames, opportunity and tax evasion : An experimental approach," Journal of Economic Behavior & Organization, Elsevier, vol. 14(3), pages 353-361, December.
  16. Thurman, Quint, 1988. "Taxpayer Noncompliance and Attribution Theory: An Experimental Vignette Approach," Public Finance = Finances publiques, , vol. 43(1), pages 147-56.
  17. Baldry, Jonathan C, 1987. "Income Tax Evasion and the Tax Schedule: Some Experimental Results," Public Finance = Finances publiques, , vol. 42(3), pages 357-83.
  18. Dornstein, Miriam, 1987. "Taxes: Attitudes and perceptions and their social bases," Journal of Economic Psychology, Elsevier, vol. 8(1), pages 55-76, March.
  19. Alm, James & Sanchez, Isabel & de Juan, Ana, 1995. "Economic and Noneconomic Factors in Tax Compliance," Kyklos, Wiley Blackwell, vol. 48(1), pages 3-18.
  20. Kaplan, Steven E. & Reckers, Philip M. J. & Reynolds, Kim D., 1986. "An application of attribution and equity theories to tax evasion behavior," Journal of Economic Psychology, Elsevier, vol. 7(4), pages 461-476, December.
  21. 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.
  22. Schepanski, A. & Shearer, T., 1995. "A Prospect Theory Account of the Income Tax Withholding Phenomenon," Organizational Behavior and Human Decision Processes, Elsevier, vol. 63(2), pages 174-186, August.
  23. Weigel, Russell H. & Hessing, Dick J. & Elffers, Henk, 1987. "Tax evasion research: A critical appraisal and theoretical model," Journal of Economic Psychology, Elsevier, vol. 8(2), pages 215-235, June.
  24. Grasmick, Harold G. & Scott, Wilbur J., 1982. "Tax evasion and mechanisms of social control: A comparison with grand and petty theft," Journal of Economic Psychology, Elsevier, vol. 2(3), pages 213-230, September.
  25. Alm, James & Jackson, Betty R. & McKee, Michael, 1993. "Fiscal exchange, collective decision institutions, and tax compliance," Journal of Economic Behavior & Organization, Elsevier, vol. 22(3), pages 285-303, December.
  26. Geeroms, Hans J A & Wilmots, Hendrik, 1985. "An Empirical Model of Tax Evasion and Tax Avoidance," Public Finance = Finances publiques, , vol. 40(2), pages 190-209.
  27. Elffers, Henk & Hessing, Dick J., 1997. "Influencing the prospects of tax evasion," Journal of Economic Psychology, Elsevier, vol. 18(2-3), pages 289-304, April.
  28. Groenland, Edward A. G. & van Veldhoven, Gery M., 1983. "Tax evasion behavior: A psychological framework," Journal of Economic Psychology, Elsevier, vol. 3(2), pages 129-144, June.
  29. Orley Ashenfelter & James Heckman, 1971. "The Estimation of Income and Substitution Effects in a Model of Family Labor Supply," Working Papers 402, Princeton University, Department of Economics, Industrial Relations Section..
  30. 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 141-71.
  31. Spicer, M W & Lundstedt, S B, 1976. "Understanding Tax Evasion," Public Finance = Finances publiques, , vol. 31(2), pages 295-305.
  32. Porcano, Thomas M., 1988. "Correlates of tax evasion," Journal of Economic Psychology, Elsevier, vol. 9(1), pages 47-67, March.
  33. Yaniv, Gideon, 1999. "Tax Compliance and Advance Tax Payments: A Prospect Theory Analysis," National Tax Journal, National Tax Association, vol. 52(n. 4), pages 753-64, December.
  34. 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.
  35. Braak, Hans van de, 1983. "Taxation and tax resistance," Journal of Economic Psychology, Elsevier, vol. 3(2), pages 95-111, June.
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Cited by:

  1. Leder, Susanne & Mannetti, Lucia & Hölzl, Erik & Kirchler, Erich, 2010. "Regulatory fit effects on perceived fiscal exchange and tax compliance," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 39(2), pages 271-277, April.

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